Union annual turnover

Defined in Article 280a, VAT directive

Definitions over time (1)

1. 01/01/2025 – today applies on 12/11/2026 Article 280a, VAT directive Scope: Title XII Chapter 1

   For the purposes of this Chapter, the following definitions apply:

   ‘Union annual turnover’ means the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within the territory of the Community during a calendar year.

Used in (6 places in 4 provisions on 12/11/2026)

VAT directive (6 in 4)

Article 280a · Article 284 · Article 284b² · Article 288a²