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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
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 371

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Article 371

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Member States which, at 1 January 1978, exempted the transactions listed in Annex X, Part B, may continue to exempt those transactions, in accordance with the conditions applying in the Member State concerned on that date.

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