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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
- 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
  - Section 1 - General provisions (Article 344-345) 2
  - Section 2 - Exemption from VAT (Article 346-347) 2
  - Section 3 - Taxation option (Article 348-351) 4
    
    Article 348
    
    Article 349
    
    Article 350
    
    Article 351
  - Section 4 - Transactions on a regulated gold bullion market (Article 352-353) 2
  - Section 5 - Special rights and obligations for traders in investment gold (Article 354-356) 3
- 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 351

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Article 351

Member States shall lay down detailed rules for the exercise of the options provided for in this Section, and shall inform the Commission accordingly.

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