Integrated text of Council Directive 2006/112/EC on the common system of value added tax (the Recast VAT Directive) Preambles Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Council Directive 2006/138/EC of 20 December 2006 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services Council Directive 2007/75/EC of 20 December 2007 amending Directive 2006/112/EC with regard to certain temporary provisions concerning rates of value added tax Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services Council Directive 2008/117/EC of 16 December 2008 amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-community transactions Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax Council Directive 2009/69/EC of 25 June 2009 amending Directive 2006/112/EC on the common system of value added tax as regards tax evasion linked to imports Council Directive 2009/162/EU of 22 December 2009 amending various provisions of Directive 2006/112/EC on the common system of value added tax xxxix xxxix xlix l li liii lv lvi lviii vii
Council Directive 2010/23/EU of 16 March 2010 amending Directive 2006/112/EC on the common system of value added tax, as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain services susceptible to fraud Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing Council Directive 2010/88/EU of 7 December 2010 amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate lxi lxiii lxvi Title I Subject Matter and Scope 1 Article 1 1 Article 2 1 Article 3 3 Title II Territorial Scope 6 Article 5 6 Article 6 6 Article 7 7 Article 8 7 Title III Taxable Persons 8 Article 9 8 Article 10 8 Article 11 8 Article 12 9 viii
Article 13 9 Title IV Taxable Transactions 11 Chapter 1 Supply of goods 11 Article 14 11 Article 15 11 Article 16 12 Article 17 12 Article 18 14 Article 19 14 Chapter 2 Intra-Community acquisition of goods 15 Article 20 15 Article 21 15 Article 22 15 Article 23 16 Chapter 3 Supply of services 16 Article 24 16 Article 25 18 Article 26 18 Article 27 18 Article 28 19 Article 29 19 ix
Chapter 4 Importation of goods 19 Article 30 19 Title V Place of Taxable Transactions 20 Chapter 1 Place of supply of goods 20 Section 1 Supply of goods without transport 20 Article 31 20 Section 2 Supply of goods with transport 20 Article 32 20 Article 33 20 Article 34 21 Article 35 22 Article 36 22 Section 3 Supply of goods on board ships, aircraft or trains 23 Article 37 23 Section 4 Supply ofgas through a natural gas system, of electricity and of heat or cooling enegy through heating and cooling networks 24 Article 38 24 Article 39 24 Chapter 2 Place of an intra-community acquisition of goods 25 Article 40 25 x
Article 41 25 Article 42 25 Chapter 3 Place of supply of services 26 Section 1 Definitions 26 Article 43 26 Section 2 General rules 27 Article 44 27 Article 45 29 Section 3 Particular provisions 30 Subsection 1 Supply of services by intermediaries 30 Article 46 30 Subsection 2 Supply of services connected with immovable property 31 Article 47 31 Subsection 3 Supply of transport 31 Article 48 31 Article 49 31 Article 50 31 Article 51 31 Article 52 32 xi
Subsection 4 Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property 32 Article 53 32 Article 54 32 Subsection 5 Supply of restaurant and catering services 33 Article 55 33 Subsection 6 Hiring of means of transport 33 Article 56 33 Subsection 7 Supply of restaurant and catering services for consumption on board ships, aircraft or trains 35 Article 57 35 Subsection 8 Supply of electronic services to non-taxable persons 36 Article 58 36 Subsection 9 Supply of services to non-taxable persons outside the Community 37 Article 59 37 Subsection 10 Prevention of double taxation or non-taxation 38 Article 59a 38 Article 59b 39 xii
Chapter 4 Place of importation of goods 39 Article 60 39 Article 61 39 Title VI Chargeable Event and Chargeability of VAT 40 Chapter 1 General provisions 40 Article 62 40 Chapter 2 Supply of goods or services 40 Article 63 40 Article 64 40 Article 65 41 Article 66 41 Article 67 42 Chapter 3 Intra-Community acquisition of goods 42 Article 68 42 Article 69 43 Chapter 4 Importation of goods 43 Article 70 43 Article 71 43 Title VII Taxable Amount 45 Chapter 1 Definition 45 Article 72 45 xiii
Chapter 2 Supply of goods or services 45 Article 73 45 Article 74 46 Article 75 46 Article 76 46 Article 77 46 Article 78 46 Article 79 47 Article 80 47 Article 81 48 Article 82 48 Chapter 3 Intra-Community acquisition of goods 49 Article 83 49 Article 84 49 Chapter 4 Importation of goods 49 Article 85 49 Article 86 49 Article 87 50 Article 88 50 Article 89 50 Chapter 5 Miscellaneous provisions 51 Article 90 51 Article 91 51 xiv
Article 92 52 Title VIII Rates 53 Chapter 1 Application of rates 53 Article 93 53 Article 94 53 Article 95 53 Chapter 2 Structure and level of rates 54 Section 1 Standard rate 54 Article 96 54 Article 97 54 Section 2 Reduced rates 54 Article 98 54 Article 99 55 Article 100 55 Article 101 55 Section 3 Particular provisions 55 Article 102 55 Article 103 55 Article 104 56 Article 104a 56 Article 105 56 xv
Chapter 3 Temporary provisions for particular labourintensive services 56 [Deleted] 56 Chapter 4 Special provisions applying until the adoption of definitive arrangements 57 Article 109 57 Article 110 57 Article 111 57 Article 112 58 Article 113 58 Article 114 58 Article 115 59 Article 116 59 Article 117 59 Article 118 59 Article 119 59 Article 120 60 Article 121 60 Article 122 60 Chapter 5 Temporary provisions 60 Article 123 60 Article 124 60 Article 125 61 Article 126 61 xvi
Article 127 61 Article 128 61 Article 129 61 Article 130 61 Title IX Exemptions 62 Chapter 1 General provisions 62 Article 131 62 Chapter 2 Exemptions for certain activities in the public interest 62 Article 132 62 Article 133 64 Article 134 65 Chapter 3 Exemptions for other activities 65 Article 135 65 Article 136 67 Article 137 67 Chapter 4 Exemptions for intra-community transactions 68 Section 1 Exemptions related to the supply of goods 68 Article 138 68 Article 139 68 xvii
Section 2 Exemptions for intra-community acquisitions of goods 69 Article 140 69 Article 141 70 Section 3 Exemptions for certain transport services 70 Article 142 70 Chapter 5 Exemptions on importation 71 Article 143 71 Article 144 73 Article 145 73 Chapter 6 Exemptions on exportation 74 Article 146 74 Article 147 75 Chapter 7 Exemptions related to international transport 76 Article 148 76 Article 149 77 Article 150 77 Chapter 8 Exemptions relating to certain transactions treated as exports 77 Article 151 77 Article 152 79 xviii
Chapter 9 Exemptions for the supply of services by intermediaries 80 Article 153 80 Chapter 10 Exemptions for transactions relating to international trade 80 Section 1 Customs warehouses, warehouses other than customs warehouses and similar arrangements 80 Article 154 80 Article 155 80 Article 156 80 Article 157 81 Article 158 81 Article 159 82 Article 160 82 Article 161 83 Article 162 83 Article 163 83 Section 2 Transactions exempted with a view to export and in the framework of trade between the Member States 83 Article 164 83 Article 165 84 Section 3 Provisions common to Sections 1 and 2 84 Article 166 84 xix