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
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
- Chapter 1 - Transitional arrangements for the taxation of trade between Member States (Article 402) 1
- 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
  - Article 410a
  - Article 410b
- Chapter 3 - Transposition and entry into force (Article 411-414) 4
Annexes 11

Article 410a

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Articles 30a, 30b and 73a shall apply only to vouchers issued after 31 December 2018.

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