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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 163

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Article 163

If the goods cease to be covered by the arrangements or situations referred to in this Section, thus giving rise to importation for the purposes of Article 61, the Member State of importation shall take the measures necessary to prevent double taxation.

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