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) 92
Title XII - SPECIAL SCHEMES (Article 281-369) 89
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 402-404) 3
- Chapter 2 - Transitional measures applicable in the context of accession to the European Union (Article 405-410) 6
- Chapter 3 - Transposition and entry into force (Article 411-414) 4
Annexes 11

Article 414

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Article 414

This Directive is addressed to the Member States.

Official text · consolidated version 01/01/2014 (no longer in force) Open full page ↗