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
Title XIII - DEROGATIONS (Article 370-396) 30
- Chapter 1 - Derogations applying until the adoption of definitive arrangements (Article 370-393) 27
  - Section 1 - Derogations for States which were members of the Community on 1 January 1978 (Article 370-374) 5
    
    Article 370
    
    Article 371
    
    Article 372
    
    Article 373
    
    Article 374
  - Section 2 - Derogations for States which acceded to the Community after 1 January 1978 (Article 375-390c) 19
  - Section 3 - Provisions common to Sections 1 and 2 (Article 391-393) 3
- Chapter 2 - Derogations subject to authorisation (Article 394-396) 3
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
Annexes 11

Article 370

›

Member States which, at 1 January 1978, taxed the transactions listed in Annex X, Part A, may continue to tax those transactions.

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