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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) 33
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) 91
Title XII - SPECIAL SCHEMES (Article 281-369) 89
- 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 scheme for non-established taxable persons supplying electronic services to non-taxable persons (Article 357-369) 13
Title XIII - DEROGATIONS (Article 370-396) 29
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
Annexes 11

Article 310

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Article 310

VAT charged to the travel agent by other taxable persons in respect of transactions which are referred to in Article 307 and which are for the direct benefit of the traveller shall not be deductible or refundable in any Member State.

Official text · consolidated version 01/01/2011 (no longer in force) Open full page ↗