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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
Title XII - SPECIAL SCHEMES (Article 280a-369zc) 122
- Chapter 1 - Special scheme for small enterprises (Article 280a-292d) 18
  - Section -1 - Definitions (Article 280a) 1
  - Section 1 - Simplified procedures for charging and collection (Article 281) 1
  - Section 2 - Exemptions (Article 282-290) 12
    
    Article 282
    
    Article 283
    
    Article 284
    
    Article 284a
    
    Article 284b
    
    Article 284c
    
    Article 284d
    
    Article 284e
    
    Article 288
    
    Article 288a
    
    Article 289
    
    Article 290
  - Section 2A - Simplification of obligations for exempt small enterprises (Article 292a-292d) 4
- Chapter 2 - Common flat-rate scheme for farmers (Article 295-305) 11
- Chapter 3 - Special scheme for travel agents (Article 306-310) 5
- Chapter 4 - Special arrangements for second-hand goods, works of art, collectors' items and antiques (Article 311-343) 33
- Chapter 5 - Special scheme for investment gold (Article 344-356) 13
- Chapter 6 - Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods (Article 358-369x) 37
- Chapter 7 - Special arrangements for declaration and payment of import VAT (Article 369y-369zb) 4
- Chapter 8 - Exchange values (Article 369zc) 1
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 290

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Article 290

Taxable persons who are entitled to exemption from VAT may opt either for the normal VAT arrangements or for the simplified procedures provided for in Article 281. Member States may lay down the detailed rules and conditions for applying that option.

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