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
- Chapter 1 - Application of rates (Article 93-95) 3
- Chapter 2 - Structure and level of rates (Article 96-105b) 9
  - Section 1 - Standard rate (Article 96-97) 2
    
    Article 96
    
    Article 97
  - Section 2 - Reduced rates (Article 98-100) 3
  - Section 2A - Exceptional situations (Article 101a) 1
  - Section 3 - Particular provisions (Article 104-105b) 3
- Chapter 5 - Temporary provisions (Article 129a) 1
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 97

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Article 97

The standard rate shall not be lower than 15 %.

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

Metadata

✓ In force

↻ Amendments (3)