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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
  - Section 4 - Transactions on a regulated gold bullion market (Article 352-353) 2
    
    Article 352
    
    Article 353
  - 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 353

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Article 353

Member States which, pursuant to Article 352, tax transactions between taxable persons who are members of a regulated gold bullion market shall, for the purposes of simplification, authorise suspension of the tax to be collected and relieve taxable persons of the accounting requirements in respect of VAT.

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