Products Coverage Library Evals FAQ About Contact us Log In Get access

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 14-30) 17
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 33
- Chapter 1 - Place of supply of goods (Article 31-39) 9
  - Section 1 - Supply of goods without transport (Article 31) 1
  - Section 2 - Supply of goods with transport (Article 32-36) 5
  - Section 3 - Supply of goods on board ships, aircraft or trains (Article 37) 1
  - Section 4 - Supply of goods through distribution systems (Article 38-39) 2
    
    Article 38
    
    Article 39
- Chapter 2 - Place of an intra-Community acquisition of goods (Article 40-42) 3
- Chapter 3 - Place of supply of services (Article 43-59b) 19
- Chapter 4 - Place of importation of goods (Article 60-61) 2
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT (Article 62-71) 10
Title VII - TAXABLE AMOUNT (Article 72-92) 21
Title VIII - RATES (Article 93-129) 32
Title IX - EXEMPTIONS (Article 131-166) 36
Title X - DEDUCTIONS (Article 167-192) 27
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 192a-280) 89
Title XII - SPECIAL SCHEMES (Article 281-369) 89
Title XIII - DEROGATIONS (Article 370-396) 27
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
Annexes 11

◷

New version applies from 15/01/2010. 85 provisions change. Later versions: 09/04/2010, 11/08/2010, 01/01/2011, 01/01/2013, 01/07/2013, 15/08/2013, 01/01/2014, 01/01/2015, 01/06/2016, 17/07/2018, 04/12/2018, 01/01/2019, 16/01/2019, 01/01/2020, 26/11/2020, 12/12/2020, 01/07/2021, 06/04/2022, 01/07/2022, 01/01/2024, 01/01/2025, 20/03/2025, 14/04/2025. Article 38 changes in this version: compare with the current text.

View as of 15/01/2010 What changes

Article 38

›

1.In the case of the supply of gas through the natural gas distribution system, or of electricity, to a taxable dealer, the place of supply shall be deemed to be the place where that taxable dealer has established his business or has a fixed establishment for which the goods are supplied, or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.

2.For the purposes of paragraph 1, ‘taxable dealer’ shall mean a taxable person whose principal activity in respect of purchases of gas or electricity is reselling those products and whose own consumption of those products is negligible.

Official text · consolidated version 01/01/2010 (no longer in force) Open full page ↗