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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
- 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 40

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The place of an intra-Community acquisition of goods shall be deemed to be the place where dispatch or transport of the goods to the person acquiring them ends.

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