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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) 32
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
- Chapter 1 - Application of rates (Article 93-95) 3
- Chapter 2 - Structure and level of rates (Article 96-105) 11
  - Section 1 - Standard rate (Article 96-97) 2
    
    Article 96
    
    Article 97
  - Section 2 - Reduced rates (Article 98-101) 4
  - Section 3 - Particular provisions (Article 102-105) 5
- Chapter 4 - Special provisions applying until the adoption of definitive arrangements (Article 109-122) 13
- Chapter 5 - Temporary provisions (Article 123-129) 4
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 281-369k) 100
Title XIII - DEROGATIONS (Article 370-396) 30
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
Annexes 11

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New version applies from 01/06/2016. 70 provisions change. Later versions: 17/07/2018, 04/12/2018, 01/01/2019, 16/01/2019, 01/01/2020, 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 97 changes in this version: compare with the current text.

View as of 01/06/2016 What changes

Article 97

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Article 97

From 1 January 2011 until 31 December 2015, the standard rate may not be lower than 15 %.

Official text · consolidated version 01/01/2015 (no longer in force) Open full page ↗

Metadata

✓ In force

↻ Amendments (3)

17/07/2018 current
01/06/2016
01/01/2011
01/01/2007 first version in the database