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) 32
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) 31
Title IX - EXEMPTIONS (Article 131-166) 36
Title X - DEDUCTIONS (Article 167-192) 29
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 192a-280) 92
Title XII - SPECIAL SCHEMES (Article 281-369k) 100
- Chapter 1 - Special scheme for small enterprises (Article 281-294) 14
- 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 non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (Article 358-369k) 24
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 304

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Article 304

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Member States shall take all measures necessary to verify payments of flat-rate compensation to flat-rate farmers.

Official text · consolidated version 17/07/2018 (no longer in force) Open full page ↗