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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) 19
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 32
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT (Article 62-71) 10
Title VII - TAXABLE AMOUNT (Article 72-92) 22
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) 93
Title XII - SPECIAL SCHEMES (Article 281-369k) 100
Title XIII - DEROGATIONS (Article 370-396) 30
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 15
- Chapter 1 - Transitional arrangements for the taxation of trade between Member States (Article 402-404) 3
- Chapter 2 - Transitional measures applicable in the context of accession to the European Union (Article 405-410) 6
- Chapter 2A - Transitional measures for the application of new legislation (Article 410a-410b) 2
- Chapter 3 - Transposition and entry into force (Article 411-414) 4
Annexes 11

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New version applies from 01/01/2020. 20 provisions change. Later versions: 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 403 is deleted from 01/01/2020.

View as of 01/01/2020 What changes

Article 403

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Article 403

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The Council shall, acting in accordance with Article 93 of the Treaty, adopt Directives appropriate for the purpose of supplementing the common system of VAT and, in particular, for the progressive restriction or the abolition of derogations from that system.

Official text · consolidated version 16/01/2019 (no longer in force) Open full page ↗