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
Title X - DEDUCTIONS (Article 167-192) 29
- Chapter 1 - Origin and scope of right of deduction (Article 167-172) 9
- Chapter 2 - Proportional deduction (Article 173-175) 3
- Chapter 3 - Restrictions on the right of deduction (Article 176-177) 2
- Chapter 4 - Rules governing exercise of the right of deduction (Article 178-183) 6
- Chapter 5 - Adjustment of deductions (Article 184-192) 9
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 186

‹

Article 186

›

Member States shall lay down the detailed rules for applying Articles 184 and 185.

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