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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 14-30) 17
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 33
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) 31
Title IX - EXEMPTIONS (Article 131-166) 36
Title X - DEDUCTIONS (Article 167-192) 29
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 192a-280) 91
Title XII - SPECIAL SCHEMES (Article 281-369) 89
Title XIII - DEROGATIONS (Article 370-396) 29
- Chapter 1 - Derogations applying until the adoption of definitive arrangements (Article 370-393) 26
  - Section 1 - Derogations for States which were members of the Community on 1 January 1978 (Article 370-374) 5
  - Section 2 - Derogations for States which acceded to the Community after 1 January 1978 (Article 375-390b) 18
  - Section 3 - Provisions common to Sections 1 and 2 (Article 391-393) 3
    
    Article 391
    
    Article 392
    
    Article 393
- 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

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New version applies from 01/07/2013. 73 provisions change. Later versions: 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 391 changes in this version: compare with the current text.

View as of 01/07/2013 What changes

Article 391

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Member States which exempt the transactions referred to in Articles 371, 375, 376 or 377, Article 378(2), Article 379(2) or Articles 380 to 390b may grant taxable persons the right to opt for taxation of those transactions.

Official text · consolidated version 01/01/2013 (no longer in force) Open full page ↗

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↻ Amendments (2)

01/07/2013 current
15/01/2010
01/01/2007 first version in the database