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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
Title X - DEDUCTIONS (Article 167-192) 29
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 192a-280) 97
- Chapter 1 - Obligation to pay (Article 192a-212) 23
  - Section 1 - Persons liable for payment of VAT to the tax authorities (Article 192a-205) 16
    
    Article 192a
    
    Article 193
    
    Article 194
    
    Article 195
    
    Article 196
    
    Article 197
    
    Article 198
    
    Article 199
    
    Article 199a
    
    Article 199b
    
    Article 200
    
    Article 201
    
    Article 202
    
    Article 203
    
    Article 204
    
    Article 205
  - Section 2 - Payment arrangements (Article 206-212) 7
- Chapter 2 - Identification (Article 213-216) 4
- Chapter 3 - Invoicing (Article 217-240) 25
- Chapter 4 - Accounting (Article 241-249) 14
- Chapter 5 - Returns (Article 250-261) 12
- Chapter 6 - Recapitulative statements (Article 262-271) 10
- Chapter 7 - Miscellaneous provisions (Article 272-273) 2
- Chapter 8 - Obligations relating to certain importations and exportations (Article 274-280) 7
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 203

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Article 203

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VAT shall be payable by any person who enters the VAT on an invoice.

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

Metadata

✓ In force

↻ Amendments (0)

5 of the 5 later versions carry the same text as the version before (re-issued on a consolidation date); they are listed but not counted.

01/07/2022 current no text change
16/01/2019 no text change
15/08/2013 no text change
09/04/2010 no text change
01/01/2010 no text change
01/01/2007 first version in the database