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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 14-30) 17
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 31
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT (Article 62-71) 10
Title VII - TAXABLE AMOUNT (Article 72-92) 21
Title VIII - RATES (Article 93-129) 32
Title IX - EXEMPTIONS (Article 131-166) 36
Title X - DEDUCTIONS (Article 167-192) 26
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 193-280) 88
- Chapter 1 - Obligation to pay (Article 193-212) 20
  - Section 1 - Persons liable for payment of VAT to the tax authorities (Article 193-205) 13
    
    Article 193
    
    Article 194
    
    Article 195
    
    Article 196
    
    Article 197
    
    Article 198
    
    Article 199
    
    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) 24
- Chapter 4 - Accounting (Article 241-249) 9
- 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 281-369) 89
Title XIII - DEROGATIONS (Article 370-396) 27
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Official text · consolidated version 24/07/2009 (no longer in force) Open full page ↗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