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Preamble
Recitals 67
Title I - SUBJECT MATTER AND SCOPE (Article 1-4) 4
Title II - TERRITORIAL SCOPE (Article 5-8) 4
Title III - TAXABLE PERSONS (Article 9-13) 5
Title IV - TAXABLE TRANSACTIONS (Article 14-30b) 21
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 34
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT (Article 62-71) 11
Title VII - TAXABLE AMOUNT (Article 72-92) 22
Title VIII - RATES (Article 93-129a) 13
Title IX - EXEMPTIONS (Article 131-166) 39
- Chapter 1 - General provisions (Article 131) 1
- Chapter 2 - Exemptions for certain activities in the public interest (Article 132-134) 3
- Chapter 3 - Exemptions for other activities (Article 135-137) 4
- Chapter 4 - Exemptions for intra-community transactions (Article 138-142) 5
- Chapter 5 - Exemptions on importation (Article 143-145) 3
- Chapter 6 - Exemptions on exportation (Article 146-147) 2
- Chapter 7 - Exemptions related to international transport (Article 148-150) 3
- Chapter 8 - Exemptions relating to certain Transactions treated as exports (Article 151-152) 4
- Chapter 9 - Exemptions for the supply of services by intermediaries (Article 153) 1
- Chapter 10 - Exemptions for transactions relating to international trade (Article 154-166) 13
  - Section 1 - Customs warehouses, warehouses other than customs warehouses and similar arrangements (Article 154-163) 10
    
    Article 154
    
    Article 155
    
    Article 156
    
    Article 157
    
    Article 158
    
    Article 159
    
    Article 160
    
    Article 161
    
    Article 162
    
    Article 163
  - Section 2 - Transactions exempted with a view to export and in the framework of trade between the Member States (Article 164-165) 2
  - Section 3 - Provisions common to Sections 1 and 2 (Article 166) 1
Title X - DEDUCTIONS (Article 167-192) 29
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 192a-280) 97
Title XII - SPECIAL SCHEMES (Article 280a-369zc) 122
Title XIII - DEROGATIONS (Article 370-396) 30
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
Annexes 11

Article 159

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Article 159

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Member States may exempt the supply of services relating to the supply of goods referred to in Article 156, Article 157(1)(b) or Article 158.

Official text · consolidated version 14/04/2025 (in force) Open full page ↗