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Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)RecitalsChapter I Subject matter (art. 1)Article 1Chapter II Scope (Title 1 of Directive 2006/112/EC) (arts. 2-4)Article 2Article 3Article 4Chapter III Taxable persons (Title 3 of Directive 2006/112/EC) (art. 5)Article 5Chapter IV Taxable transactions (Title IV of Directive 2006/112/EC) (arts. 5a-9a)Section 1 Supply of goods (Articles 14 to 19 of Directive 2006/112/EC) (arts. 5a-5d)Article 5aArticle 5bArticle 5cArticle 5dSection 2 Supply of services (Articles 24 to 29 of Directive 2006/112/EC) (arts. 6-9a)Article 6Article 6aArticle 6bArticle 7Article 8Article 9Article 9aChapter V Place of taxable transactions (arts. 10-41)Section 1 Concepts (arts. 10-13b)Article 10Article 11Article 12Article 13Article 13aArticle 13bSection 2 Place of supply of goods (Articles 31 to 39 of Directive 2006/112/EC) (arts. 14-15)Article 14Article 15Section 3 Place of intra-Community acquisitions of goods (Articles 40, 41 and 42 of Directive 2006/112/EC) (art. 16)Article 16Section 4 Place of supply of services (Articles 43 to 59 of Directive 2006/112/EC) (arts. 17-41)Subsection 1 Status of the customer (arts. 17-18)Article 17Article 18Subsection 2 Capacity of the customer (art. 19)Article 19Subsection 3 Location of the customer (arts. 20-24)Article 20Article 21Article 22Article 23Article 24Subsection 3a Presumptions for the location of the customer (arts. 24a-24c)Article 24aArticle 24bArticle 24cSubsection 3b Rebuttal of presumptions (art. 24d)Article 24dSubsection 3c Evidence for the identification of the location of the customer and rebuttal of presumptions (arts. 24e-24f)Article 24eArticle 24fSubsection 4 Common provision regarding determination of the status, the capacity and the location of the customer (art. 25)Article 25Subsection 5 Supply of services governed by the general rules (arts. 26-29)Article 26Article 27Article 28Article 29Subsection 6 Supply of services by intermediaries (arts. 30-31)Article 30Article 31Subsection 6a Supply of services connected with immovable property (arts. 31a-31c)Article 31aArticle 31bArticle 31cSubsection 7 Supply of cultural, artistic, sporting, scientific, educational, entertainment, and similar services (arts. 32-33a)Article 32Article 33Article 33aSubsection 8 Supply of ancillary transport services and valuations of and work on movable property (art. 34)Article 34Subsection 9 Supply of restaurant and catering services on board means of transport (arts. 35-37)Article 35Article 36Article 37Subsection 10 Hiring of means of transport (arts. 38-40)Article 38Article 39Article 40Subsection 11 Supply of services to non-taxable persons outside the Community (art. 41)Article 41Chapter Va Chargeable event and chargeability of VAT (Title VI of Directive 2006/112/EC) (art. 41a)Article 41aChapter VI Taxable amount (Title 7 of Directive 2006/112/EC) (art. 42)Article 42Chapter VII Rates (art. 43)Article 43Chapter VIII Exemptions (arts. 44-51)Section 1 Exemptions for certain activities in the public interest (Articles 132, 133 and 134 of Directive 2006/112/EC) (art. 44)Article 44Section 2 Exemptions for other activities (Articles 135, 136 and 137 of Directive 2006/112/EC) (art. 45)Article 45Section 2A Exemptions for intra-Community transactions (Articles 138 to 142 of Directive 2006/112/EC) (art. 45a)Article 45aSection 3 Exemptions on importation (Articles 143, 144 and 145 of Directive 2006/112/EC) (art. 46)Article 46Section 4 Exemptions on exportation (Articles 146 and 147 of Directive 2006/112/EC) (arts. 47-48)Article 47Article 48Section 5 Exemptions relating to certain transactions treated as exports (Articles 151 and 152 of Directive 2006/112/EC) (arts. 49-51)Article 49Article 50Article 51Chapter IX Deductions (Title X of Directive 2006/112/EC) (art. 52)Article 52Chapter X Obligations of taxable persons and certain non-taxable persons (Title XI of Directive 2006/112/EC) (arts. 53-55)Section 1 Persons liable to pay the VAT (Articles 192a to 205 of Directive 2006/112/EC) (arts. 53-54)Article 53Article 54Section 1A General obligations (Articles 242 to 243 of Directive 2006/112/EC) (art. 54a)Article 54aSection 1B Accounting (Articles 241 to 249 of Directive 2006/112/EC) (arts. 54b-54c)Article 54cArticle 54bSection 2 Miscellaneous provisions (Articles 272 and 273 of Directive 2006/112/EC) (art. 55)Article 55Chapter XI Special schemes (arts. 56-63d)Section 1 Special scheme for investment gold (Articles 344 to 356 of Directive 2006/112/EC) (arts. 56-57)Article 56Article 57Section 2 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods (Articles 358 to 369x of Directive 2006/112/EC) (arts. 57a-63c)Subsection 1 Definitions (art. 57a)Article 57aSubsection 2 Application of the Union scheme (arts. 57b)Article 57bSubsection 3 Scope of the Union scheme (art. 57c)Article 57cSubsection 4 Identification (arts. 57d-57g)Article 57dArticle 57eArticle 57fArticle 57gSubsection 5 Reporting obligations (art. 57h)Article 57hSubsection 6 Exclusion (arts. 58-58c)Article 58Article 58aArticle 58bArticle 58cSubsection 7 VAT return (arts. 59-61a)Article 59Article 59aArticle 60Article 60aArticle 61Article 61aSubsection 7a Import scheme - chargeable event (art. 61b)Article 61bSubsection 8 Currency (art. 61c)Article 61cSubsection 9 Payments (arts. 62-63b)Article 62Article 63Article 63aArticle 63bSubsection 10 Records (art. 63c)Article 63cSection 3 Special arrangements for declaration and payment of import VAT (Articles 369y to 369zb of Directive 2006/112/EC) (art. 63d)Article 63dChapter XII Final provisions (arts. 64-65)Article 64Article 65Annex I Article 7 of this RegulationAnnex II Article 51 of this RegulationAnnex III Article 56 of this RegulationAnnex IV Correlation TableDone at
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Version status: Amended | Document consolidation status: Updated to reflect all known changes
Version date: 1 July 2021 - onwards
Version 5 of 5

Article 60

Amounts on VAT returns made under the special schemes shall not be rounded up or down to the nearest whole monetary unit. The exact amount of VAT shall be reported and remitted.

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