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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
- Chapter 1 - Place of supply of goods (Article 31-39) 9
- Chapter 2 - Place of an intra-Community acquisition of goods (Article 40-42) 3
- Chapter 3 - Place of supply of services (Article 43-59b) 19
  - Section 1 - Definitions (Article 43) 1
  - Section 2 - General rules (Article 44-45) 2
  - Section 3 - Particular provisions (Article 46-59b) 16
    
    Subsection 1 - Supply of services by intermediaries (Article 46) 1
    
    Subsection 2 - Supply of services connected with immovable property (Article 47) 1
    
    Subsection 3 - Supply of transport (Article 48-52) 5
    
    Article 48
    
    Article 49
    
    Article 50
    
    Article 51
    
    Article 52
    
    Subsection 4 - Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property (Article 53-54) 2
    
    Subsection 5 - Supply of restaurant and catering services (Article 55) 1
    
    Subsection 6 - Hiring of means of transport (Article 56) 1
    
    Subsection 7 - Supply of restaurant and catering services for consumption on board ships, aircraft or trains (Article 57) 1
    
    Subsection 8 - Supply of electronic services to non-taxable persons (Article 58) 1
    
    Subsection 9 - Supply of services to non-taxable persons outside the Community (Article 59) 1
    
    Subsection 10 - Prevention of double taxation or non-taxation (Article 59a-59b) 2
- Chapter 4 - Place of importation of goods (Article 60-61) 2
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
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
Annexes 11

Article 50

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Article 50

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The place of supply of the intra-Community transport of goods to non-taxable persons shall be the place of departure.

Official text · consolidated version 01/01/2011 (no longer in force) Open full page ↗