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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
- Chapter 1 - Place of supply of goods (Article 31-39) 10
  - Section 1 - Supply of goods without transport (Article 31) 1
  - Section 2 - Supply of goods with transport (Article 32-36b) 6
    
    Article 32
    
    Article 33
    
    Article 35
    
    Article 36
    
    Article 36a
    
    Article 36b
  - Section 3 - Supply of goods on board ships, aircraft or trains (Article 37) 1
  - Section 4 - Supplies of gas through a natural gas system, of electricity and of heat or cooling energy through heating and cooling networks (Article 38-39) 2
- Chapter 2 - Place of an intra-Community acquisition of goods (Article 40-42) 3
- Chapter 3 - Place of supply of services (Article 43-59a) 18
- Chapter 3A - Threshold for taxable persons making supplies of goods covered by point (a) of Article 33 and supplies of services covered by Article 58 (Article 59c) 1
- Chapter 4 - Place of importation of goods (Article 60-61) 2
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
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 36b

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Article 36b

Where a taxable person is deemed to have received and supplied goods in accordance with Article 14a, the dispatch or transport of the goods shall be ascribed to the supply made by that taxable person.

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