Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Modified by
- Actconcerning the conditions of accession of the Hellenic Republic and the adjustments to the Treaties, 179H, November 19, 1979
- Eleventh Council Directive of 26 March 1980 (80/368/EEC), 380L0368, April 3, 1980
- Tenth Council Directive of 31July 1984 (84/386/EEC), 384L0386, August 3, 1984
- Actconcerning the conditions of accession of the Kingdom of Spain and the Portuguese Republic and the adjustments to the Treaties, 185I, November 15, 1985
- Eighteenth Council Directive of 18 July 1989 (89/465/EEC), 389L0465, August 3, 1989
- Council Directive of 16 December 1991 (91/680/EEC)Corrigendum, OJ No L 272, 17. 9. 1992, p. 72 (91/680/EEC), 391L0680391L0680R(03), December 31, 1991
- Council Directive 92/77/EEC of 19 October 1992, 392L0077, October 31, 1992
- Council Directive 92/111/EEC of 14 December 1992Corrigendum, OJ No L 197, 6. 8. 1993, p. 57 (92/111/EEC), 392L0111392L0111R(02), December 30, 1992
- Council Directive 94/4/EC of 14 February 1994, 394L0004, March 3, 1994
- Council Directive 94/5/EC of 14 February 1994, 394L0005, March 3, 1994
- Council Directive 94/76/EC of 22 December 1994, 394L0076, December 31, 1994
- Council Directive 95/7/EC of 10 April 1995, 395L0007, May 5, 1995
- Council Directive 96/42/EC of 25 June 1996, 396L0042, July 9, 1996
- Council Directive 96/95/EC of 20 December 1996, 396L0095, December 28, 1996
- Council Regulation (EC) No 1103/97of 17 June 1997on certain provisions relating to the introduction of the euro, 397R1103, June 19, 1997
- Council Directive 98/80/ECof 12 October 1998supplementing the common system of value added tax and amending Directive 77/388/EEC — Special scheme for investment gold, 398L0080, October 17, 1998
- Council Directive 1999/49/ECof 25 May 1999amending, with regard to the level of the standard rate, Directive 77/388/EEC on the common system of value added tax, 399L0049, June 2, 1999
- Council Directive 1999/59/ECof 17 June 1999amending Directive 77/388/EEC as regards the value added tax arrangements applicable to telecommunications services, 399L0059, June 26, 1999
- Council Directive 1999/85/ECof 22 October 1999amending Directive 77/388/EEC as regards the possibility of applying on an experiment basis a reduced VAT rate on labour-intensive services, 399L0085, October 28, 1999
- Council Directive 2000/17/ECof 30 March 2000amending Directive 77/388/EEC on the common system of value added tax — transitional provisions granted to the Republic of Austria and the Portuguese Republic, 300L0017, April 5, 2000
- Council Directive 2000/65/ECof 17 October 2000amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax, 300L0065, October 21, 2000
- Council Directive 2001/4/ECof 19 January 2001amending the sixth Directive (77/388/EEC) on the common system of value added tax, with regard to the length of time during which the minimum standard rate is to be appliedCorrigendum to Council Directive 2001/41/EC of 19 January 2001 amending the sixth Directive (77/388/EEC) on the common system of value added tax, with regard to the lengh of time during which the minimum standard rate is to be applied(Official Journal of the European Communities L 22 of 24 January 2001), 301L0004301L0004R(01), January 24, 2001
- Council Directive 2001/115/ECof 20 December 2001amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax, 301L0115, January 17, 2002
- Council Directive 2002/38/ECof 7 May 2002amending and amending temporarily Directive 77/388/EEC as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services, 302L0038, May 15, 2002
- Council Directive 2002/93/ECof 3 December 2002amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive servicesCorrigendum to Council Directive 2002/92/EC of 3 December 2002 amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services(Official Journal of the European Communities L 331 of 7 December 2002), 302L0093302L0093R(01), December 7, 2002
- Actconcerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded, 103T, September 23, 2003
- Council Directive 2003/92/ECof 7 October 2003amending Directive 77/388/EEC as regards the rules on the place of supply of gas and electricity, 303L0092, October 11, 2003
- Council Directive 2004/7/ECof 20 January 2004amending Directive 77/388/EEC concerning the common system of value added tax, as regards conferment of implementing powers and the procedure for adopting derogations, 304L0007, January 30, 2004
- Council Directive 2004/15/ECof 10 February 2004amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services, 304L0015, February 21, 2004
- Council Directive 2004/66/ECof 26 April 2004adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, 304L0066, May 1, 2004
Corrected by
- Corrigendum, OJ No L 272, 17. 9. 1992, p. 72 (91/680/EEC), 391L0680R(03), September 17, 1992
- Corrigendum, OJ No L 197, 6. 8. 1993, p. 57 (92/111/EEC), 392L0111R(02), August 6, 1993
- Corrigendum to Council Directive 2001/41/EC of 19 January 2001 amending the sixth Directive (77/388/EEC) on the common system of value added tax, with regard to the lengh of time during which the minimum standard rate is to be applied, 301L0004R(01), January 27, 2001
- Corrigendum to Council Directive 2002/92/EC of 3 December 2002 amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services, 302L0093R(01), January 23, 2003
1. the supply of goods or services effected for consideration within the territory of the country by a taxable person acting as such; 2. the importation of goods.
"territory of a Member State" shall mean the territory of the country as defined in respect of each Member State in paragraphs 2 and 3, "Community" and "territory of the Community" shall mean the territory of the Member States as defined in respect of each Member State in paragraphs 2 and 3, "third territory" and "third country" shall mean any territory other than those defined in paragraphs 2 and 3 as the territory of a Member State.
Federal Republic of Germany: the Island of Heligoland, the territory of Büsingen,
Kingdom of Spain: Ceuta, Melilla,
Republic of Italy: Livigno, Campione d'Italia, the Italian wates of Lake Lugano.
Kingdom of Spain: the Canary Islands, French Republic: the overseas departments, Hellenic Republic ΆγιοΌρος.
the Principality of Monaco are treated as transactions originating in or intended for the French Republic, the Isle of Man are treated as transactions originating in or intended for the United Kingdom of Great Britain and Northern Ireland.
(a) the supply before first occupation of buildings or parts of buildings and the land on which they stand; Member States may determine the conditions of application of this criterion to transformations of buildings and the land on which they stand. Member States may apply criteria other than that of first occupation, such as the period elapsing between the date of completion of the building and the date of first supply or the period elapsing between the date of first occupation and the date of subsequent supply, provided that these periods do not exceed five years and two years respectively. "A building" shall be taken to mean any structure fixed to or in the ground; (b) the supply of building land. "Building land" shall mean any unimproved or improved land defined as such by the Member States.
(a) certain interest in immovable property; (b) rights in rem giving the holder thereof a right of user over immovable property;(c) shares or interests equivalent to shares giving the holder thereof de jure orde facto rights of ownership or possession over immovable property or part thereof.
(a) the transfer, by order made by or in the name of a public authority or in pursuance of the law, of the ownership of property against payment of compensation; (b) the actual handing over of goods, pursuant to a contract for the hire of goods for a certain period or for the sale of goods on deferred terms, which provides that in the normal course of events ownership shall pass at the latest upon payment of the final instalment; (c) the transfer of goods pursuant to a contract under which commission is payable on purchase or sale.
(a) the application by a taxable person for the purposes of his business of goods produced, constructed, extracted, processed, purchased or imported in the course of such business, where the value added tax on such goods, had they been acquired from another taxable person, would not be wholly deductible; (b) the application of goods by a taxable person for the purposes of a non-taxable transaction, where the value added tax on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with subparagraph (a); (c) except in those cases mentioned in paragraph 8, the retention of goods by a taxable person or his successors when he ceases to carry out a taxable economic activity where the value added tax on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with subparagraph (a).
assignments of intangible property whether or not it is the subject of a document establishing title, obligations to refrain from an act or to tolerate an act or situation, the performances of services in pursuance of an order made by or in the name of a public authority or in pursuance of the law.
(a) the use of goods forming part of the assets of a business for the private use of the taxable person or of his staff or more generally for purposes other than those of his business where the value added tax on such goods is wholly or partly deductible; (b) supplies of services carried out free of charge by the taxable person for his own private use or that of his staff or more generally for purposes other than those of his business.
(a) the entry into the Community of goods which do not fulfil the conditions laid down in Articles 9 and 10 of the Treaty establishing the European Economic Community or, where the goods are covered by the Treaty establishing the European Coal and Steel Community, are not in free circulation; (b) the entry into the Community of goods from a third territory, other than the goods covered by (a).
(a) in the case of goods dispatched or transported either by the supplier or by the person to whom they are supplied or by a third person: the place where the goods are at the time when dispatch or transport to the person to whom they are supplied begins. where the goods are installed or assembled, with or without a trial run, by or on behalf of the supplier, the place of supply shall be deemed to be the place where the goods are installed or assembled. In cases where the installation or assembly is carried out in a Member State other than, that of the supplier, the Member State within the territory of which the installation or assembly is carried outshall take any necessary steps to avoid double taxation in that State; (b) in the case of goods not dispatched or transported: the place where the goods are when the supply takes place. (c) in the case of goods supplied on board ships, aircraft or trains during the part of a transport of passengers effected in the Community: at the point of the departure of the transport of passengers. For the purposes of applying this provision: "part of a transport of passengers effected in the Community" shall mean the part of the transport effected, without a stop in a third territory, between the point of departure and the point of arrival of the transport of passengers, "the point of departure of the transport of passengers" shall mean the first point of passenger embarkation foreseen within the Community, where relevant after a leg outside the Community, "the point of arrival of the transport of passengers" shall mean the last point of disembarkation of passengers foreseen within the Community of passengers who embarked in the Community, where relevant before a leg outside the Community.
In the case of a return trip, the return leg shall be considered to be a separate transport. The Commission shall, by 30 June 1993 at the latest, submit to the Council a report accompanied, if necessary, by appropriate proposals on the place of taxation of goods supplied for consumption and services, including restaurant services, provided for passengers on board ships, aircraft or trains.By 31 December 1993 , after consulting the European Parliament, the Council shall take a unanimous decision on the Commission proposal.Until 31 December 1993 , Member States may exempt or continue to exempt goods supplied for consumption on board whose place of taxation is determined in accordance with the above provisions, with the right to deduct the value added tax paid at an earlier stage.(d) in the case of the supply of gas through the natural gas distribution system, or of electricity, to a taxable dealer: the place where that taxable dealer has established his business or has a fixed establishment for which the goods are supplied, or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides. "Taxable dealer" for the purposes of this provision means a taxable person whose principal activity in respect of purchases of gas and electricity is reselling such products and whose own consumption of these products is negligible. (e) in the case of the supply of gas through the natural gas distribution system, or of electricity, where such a supply is not covered by point (d): the place where the customer has effective use and consumption of the goods. Where all or part of the goods are not in fact consumed by this customer, these non consumed goods are deemed to have been used and consumed at the place where he has established his business or has a fixed establishment for which the goods are supplied. In the absence of such a place of business or fixed establishment, he is deemed to have used and consumed the goods at the place where he has his permanent address or usually resides.
(a) the place of the supply of services connected with immovable property, including the services of estate agents and experts, and of services for preparing and coordinating construction works, such as the services of architects and of firms providing on-site supervision, shall be the place where the property is situated; (b) the place where transport services are supplied shall be the place where transport takes place, having regard to the distances covered; (c) the place of the supply of services relating to: cultural, artistic, sporting, scientific, educational, entertainment or similar activities, including the activities of the organizers of such activities, and where appropriate, the supply of ancillary services, ancillary transport activities such as loading, unloading, handling and similar activities, valuations of movable tangible property, work on movable tangible property,
shall be the place where those services are physically carried out; (e) the place where the following services are supplied: when performed for customers established outside the Community or for taxable persons established in the Community but not in the same country as the supplier, shall be the place where the customer has established his business or has a fixed establishment to which the service is supplied or, in the absence of such a place, the place where he has his permanent address or usually resides: transfers and assignments of copyrights, patents, licences, trade marks and similar rights, advertising services, services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services, as well as data processing and the supplying of information, obligations to refrain from pursuing or exercising, in whole or in part, a business activity or a right referred to in this point (e), banking, financial and insurance transactions including reinsurance, with the exception of the hire of safes, the supply of staff, the services of agents who act in the name and for the account of another, when they procure for their principal the services referred to in this point (e). the hiring out of movable tangible property, with the exception of all forms of transport, the provision of access to, and of transport or transmission through, natural gas and electricity distribution systems and the provision of other directly linked services, Telecommunications. Telecommunications services shall be deemed to be services relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception. Telecommunications services within the meaning of this provision shall also include provision of access to global information networks, radio and television broadcasting services, electronically supplied services, inter alia , those described in Annex L;
(f) the place where services referred to in the last indent of subparagraph (e) are supplied when performed for non-taxable persons who are established, have their permanent address or usually reside in a Member State, by a taxable person who has established his business or has a fixed establishment from which the service is supplied outside the Community or, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community, shall be the place where the non-taxable person is established, has his permanent address or usually resides.
(a) the place of supply of services, which under this Article would be situated within the territory of the country, as being situated outside the Community where the effective use and enjoyment of the services take place outside the Community; (b) the place of supply of services, which under this Article would be situated outside the Community, as being within the territory of the country where the effective use and enjoyment of the services take place within the territory of the country.
(a) "Chargeable event" shall mean the occurrence by virtue of which the legal conditions necessary for tax to become chargeable are fulfilled. (b) The tax becomes "chargeable" when the tax authority becomes entitled under the law at a given moment to claim the tax from the person liable to pay, notwithstanding that the time of payment may be deferred.
no later than the issue of the invoice or of the document serving as invoice, or no later than receipt of the price, or where an invoice or document serving as invoice is not issued, or is issued late, within a specified period from the date of the chargeable event.
(a) in respect of supplies of goods and services other than those referred to in (b), (c) and (d) below, everything which constitutes the consideration which has been or is to be obtained by the supplier from the purchaser, the customer or a third party for such supplies including subsidies directly linked to the price of such supplies; (b) in respect of supplies referred to in Article 5 (6) and (7), the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined as the time of supply; (c) in respect of supplies referred to in Article 6 (2), the full cost to the taxable person of providing the services; (d) in respect of supplies referred to in Article 6 (3), the open market value of the services supplied.
(a) taxes, duties, levies and charges, excluding the value added tax itself; (b) incidental expenses such as commission, packing, transport and insurance costs charged by the supplier to the purchaser or customer. Expenses covered by a separate agreement may be considered to be incidental expenses by the Member States.
(a) price reductions by way of discount for early payment; (b) price discounts and rebates allowed to the customer and accounted for at the time of the supply; (c) the amounts received by a taxable person from his purchaser or customer as repayment for expenses paid out in the name and for the account of the latter and which are entered in his books in a suspense account. The taxable person must furnish proof of the actual amount of this expenditure and may not deduct any tax which may have been charged on these transactions.
(a) taxes, duties, levies and other charges due outside the importing Member State and those due by reason of importation, excluding the value added tax to be levied; (b) incidental expenses, such as commission, packing, transport and insurance costs, incurred up to the first place of destination within the territory of the importing Member State. "First place of destination" shall mean the place mentioned on the consignment note or any other document by means of which the goods are imported into the importing Member State. In the absence of such an indication, the first place of destination shall be taken to be the place of the first transfer of cargo in the importing Member State. The incidental expenses referred to above shall also be included in the taxable amount where they result from transport to another place of destination within the territory of the Community if that place is known when the chargeable event occurs.
either exclude them from the taxable amount and take the necessary measures to see that this amount is adjusted if the packing is not returned, or include them in the taxable amount and take the necessary measures to see that this amount is adjusted where the packing is in fact returned.
(a) in the cases provided for in the second and third subparagraphs of Article 10 (2), the rate to be used shall be that in force when the tax becomes chargeable; (b) in the cases provided for in the second and third subparagraphs of Article 10 (3), the rate applicable shall be that in force at the time when the tax becomes chargeable.
effect adjustments in the cases provided for in paragraph 1 (a) in order to take account of the rate applicable at the time when the goods or services were supplied, adopt all appropriate transitional measures.
(a) The standard rate of value added tax shall be fixed by each Member State as a percentage of the taxable amount and shall be the same for the supply of goods and for the supply of services. From 1 January 2001 to31 December 2005 , this percentage may not be less than 15 %.On a proposal from the Commission and after consulting the European Parliament and the Economic and Social Committee, the Council shall decide unanimously on the level of the standard rate to be applied after 31 December 2005 .Member States may also apply either one or two reduced rates. These rates shall be fixed as a percentage of the taxable amount, which may not be less than 5 %, and shall apply only to supplies of the categories of goods and services specified in Annex H. The third subparagraph shall not apply to the services referred to in the last indent of Article 9(2)(e). (b) Member States may apply a reduced rate to supplies of natural gas and electricity provided that no risk of distortion of competition exists. A Member State intending to apply such a rate must, before doing so, inform the Commission. The Commission shall give a decision on the existence of a risk of distortion of competition. If the Commission has not taken that decision within three months of the receipt of the information a risk of distortion of competition is deemed not to exist. (c) Member States may provide that the reduced rate, or one of the reduced rates, which they apply in accordance with the third paragraph of (a) shall also apply to imports of works of art, collectors' items and antiques as referred to in Article 26a (A) (a), (b) and (c). Where they avail themselves of this option, Member States may also apply the reduced rate to supplies of works of art, within the meaning of Article 26a (A) (a): effected by their creator or his successors in title, effected on an occasional basis by a taxable person other than a taxable dealer, where these works of art have been imported by the taxable person himself or where they have been supplied to him by their creator or his successors in title or where they have entitled him to full deduction of value-added tax.
(e) The rules concerning the regime and the rates applied to gold shall be determined by a directive relating to special arrangements applicable to gold. The Commission shall make such a proposal in time for its adoption by the Council, acting unanimously, before 31 December 1992 .Member States will take all necessary measures to combat fraud in this area from 1 January 1993 . These measures may include the introduction of a system of accounting for VAT on supplies of gold between taxable persons in the same Member State which provides for the payment of tax by the buyer on behalf of the seller and a simultaneous right for the buyer to a deduction of the same amount of tax as input tax.
(a) the supply by the public postal services of services other than passenger transport and telecommunications services, and the supply of goods incidental thereto; (b) hospital and medical care and closely related activities undertaken by bodies governed by public law or, under social conditions comparable to those applicable to bodies governed by public law, by hospitals, centres for medical treatment or diagnosis and other duly recognized establishments of a similar nature; (c) the provision of medical care in the exercise of the medical and paramedical professions as defined by the Member State concerned; (d) supplies of human organs, blood and milk; (e) services supplied by dental technicians in their professional capacity and dental prostheses supplied by dentists and dental technicians; (f) services supplied by independent groups of persons whose activities are exempt from or are not subject to value added tax, for the purpose of rendering their members the services directly necessary for the exercise of their activity, where these groups merely claim from their members exact reimbursement of their share of the joint expenses, provided that such exemption is not likely to produce distortion of competition; (g) the supply of services and of goods closely linked to welfare and social security work, including those supplied by old people's homes, by bodies governed by public law or by other organizations recognized as charitable by the Member State concerned; (h) the supply of services and of goods closely linked to the protection of children and young persons by bodies governedf by public law or by other organizations recognized as charitable by the Member State concerned; (i) children's or young people's education, school or university education, vocational training or retraining, including the supply of services and of goods closely related thereto, provided by bodies governed by public law having such as their aim or by other organizations defined by the Member State concerned as having similar objects; (j) tuition given privately by teachers and covering school or university education; (k) certain supplies of staff by religious or philosophical institutions for the purpose of subparagraphs (b), (g), (h) and (i) of this Article and with a view to spiritual welfare; (l) supply of services and goods closely linked thereto for the benefit of their members in return for a subscription fixed in accordance with their rules by non-profit-making organizations with aims of a political, tradeunion, religious, patriotic, philosophical, philanthropic or civic nature, provided that this exemption is not likely to cause distortion of competition; (m) certain services closely linked to sport or physical education supplied by non-profit-making organizations to persons taking part in sport or physical education; (n) certain cultural services and goods closely linked thereto supplied by bodies governed by public law or by other cultural bodies recognized by the Member State concerned; (o) the supply of services and goods by organizations whose activities are exempt under the provisions of subparagraphs (b), (g), (h), (i), (l), (m) and (n) above in connection with fund-raising events organized exclusively for their own benefit provided that exemption is not likely to cause distortion of competition. Member States may introduce any necessary restrictions in particular as regards the number of events or the amount of receipts which give entitlement to exemption; (p) the supply of transport services for sick or injured persons in vehicles specially designed for the purpose by duly authorized bodies; (q) activities of public radio and television bodies other than those of a commercial nature.
a) Member States may make the granting to bodies other than those governed by public law of each exemption provided for in (1) (b), (g), (h), (i), (1), (m) and (n) of this Article subject in each individual case to one or more of the following conditions: they shall not systematically aim to make a profit, but any profits nevertheless arising shall not be distributed, but shall be assigned to the continuance or improvement of the services supplied, they shall be managed and administered on an essentially voluntary basis by persons who have no direct or indirect interest, either themselves or through intermediaries, in the results of the activities concerned, they shall charge prices approved by the public authorities or which do not exceed such approved prices or, in respect of those services not subject to approval, prices lower than those charged for similar services by commercial enterprises subject to value added tax, exemption of the services concerned shall not be likely to create distortions of competition such as to place at a disadvantage commercial enterprises liable to value added tax.
(b) The supply of services or goods shall not be granted exemption as provided for in (1) (b), (g), (h), (i), (l), (m) and (n) above if: it is not essential to the transactions exempted, its basic purpose is to obtain additional income for the organization by carrying out transactions which are in direct competition with those of commercial enterprises liable for value added tax.
(a) insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents; (b) the leasing or letting of immovable property excluding: 1. the provision of accomodation, as defined in the laws of the Member States, in the hotel sector or in sectors with a similar function, including the provision of accomodation in holiday camps or on sites developed for use as camping sites; 2. the letting of premises and sites for parking vehicles; 3. lettings of permanently installed equipment and machinery; 4. hire of safes.
Member States may apply further exclusions to the scope of this exemption; (c) supplies of goods used wholly for an activity exempted under this Article or under Article 28 (3) (b) when these goods have not given rise to the right to deduction, or of goods on the acquisition or production of which, by virtue of Article 17 (6), value added tax did not become deductible; (d) the following transactions: 1. the granting and the negotiation of credit and the management of credit by the person granting it; 2. the negotiation of or any dealings in credit guarantees or any other security for money and the management of credit guarantees by the person who is granting the credit; 3. transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection and factoring; 4. transactions, including negotiation, concerning currency, bank notes and coins used as legal tender, with the exception of collectors' items; collectors' items' shall be taken to mean gold, silver or other metal coins or bank notes which are not normally used as legal tender or coins of numismatic interest; 5. transactions, including negotiation, excluding management and safekeeping, in shares, interests in companies or associations, debentures and other securities, excluding: documents establishing title to goods, the rights or securities referred to in Article 5 (3);
6. management of special investment funds as defined by Member States;
(e) the supply at face value of postage stamps valid for use for postal services within the territory of the country, fiscal stamps, and other similar stamps; (f) betting, lotteries and other forms of gambling, subject to conditions and limitations laid down by each Member State; (g) the supply of buildings or parts thereof, and of the land on which they stand, other than as described in Article 4 (3) (a); (h) the supply of land which has not been built on other than building land as described in Article 4 (3) (b).
(a) letting and leasing of immovable property; (b) the transactions covered in B (d) (g) and (h) above.
(a) final importation of goods of which the supply by a taxable person would in all circumstances be exempted within the country; (d) final importation of goods qualifying for exemption from customs duties other than as provided for in the Common Customs Tariff . However, Member States shall have the option of not granting exemption where this would be liable to have a serious effect on conditions of competition ; This exemption shall also apply to the import of goods, within the meaning of Article 7 (1) (b), which would be capable of benefiting from the exemption set out above if they had been imported within the meaning of Article 7 (1) (a). (e) reimportation by the person who exported them of goods in the state in which they were exported, where they qualify for exemption from customs duties ; (g) importations of goods: under diplomatic and consular arrangements, which qualify for exemption from customs duties , by international organizations recognized as such by the public authorities of the host country, and by members of such organizations, within the limits and under the conditions laid down by the international conventions establishing the organizations or by headquarters agreements, into the territory of Member States which are parties to the North Atlantic Treaty by the armed forces of other States which are parties to that Treaty for the use of such forces or the civilian staff accompanying them or for supplying their messes or canteens where such forces take part in the common defence effort:
(h) importation into ports by sea fishing undertakings of their catches, unprocessed or after undergoing preservation for marketing but before being supplied; (i) the supply of services, in connection with the importation of goods where the value of such services is included in the taxable amount in accordance with Article 11 B (3) (b); (j) importation of gold by Central Banks; (k) import of gas through the natural gas distribution system, or of electricity.
maintain their national provisions in force on matters related to the above provisions, adapt their national provisions to minimize distortion of competition and in particular the non-imposition or double imposition of value added tax within the Community, use whatever administrative procedures they consider most appropriate to achieve exemption.
1. the supply of goods dispatched or transported to a destination outside the Community by or on behalf of the vendor; 2. the supply of goods dispatched or transported to a destination outside the Community by or on behalf of a purchaser not established within the territory of the country, with the exception of goods transported by the purchaser himself for the equipping, fuelling and provisioning of pleasure boats and private aircraft or any other means of transport for private use; In the case of the supply of goods to be carried in the personal luggage of travellers, this exemption shall apply on condition that: the traveller is not established within the Community, the goods are transported to a destination outside the Community before the end of the third month following that in which the supply is effected, the total value of the supply, including value added tax, is more than the equivalent in national currency of ECU 175, fixed in accordance with Article 7 (2) of Directive 69/169/EEC JO No L 133, 4. 6. 1969, p. 6 . Directive as last amended by directive 94/4/EC (JO No L 60, 3. 3. 1994, p. 14 ).
For the purposes of applying the second subparagraph: a traveller not established within the Community shall be taken to mean a traveller whose domicile or habitual residence is not situated within the Community. For the purposes of this provision, "domicile or habitual residence" shall mean the place entered as such in a passport, identity card or other identity documents which the Member State within whose territory the supply takes place recognizes as valid, proof of exportation shall be furnished by means of the invoice or other document in lieu thereof, endorsed by the customs office where the goods left the Community.
Each Member State shall transmit to the Commission specimens of the stamps it uses for the endorsement referred to in the second indent of the third subparagraph. The Commission shall transmit this information to the tax authorities in the other Member States. 3. The supply of services consisting of work on movable property acquired or imported for the purpose of undergoing such work within the territory of the Community, and dispatched or transported out of the Community by the person providing the services or by the customer if not established within the territory of the country or on behalf of either of them; 4. the supply of goods for the fuelling and provisioning of vessels: (a) used for navigation on the high seas and carrying passengers for reward or used for the purpose of commercial, industrial or fishing activities; (b) used for rescue or assistance at sea, or for inshore fishing, with the exception, for the latter, of ships' provisions; (c) of war, as defined in subheading 89.01 A of the Common Customs Tariff, leaving the country and bound for foreign ports or anchorages.
The Commission shall submit to the Council as soon as possible proposals to establish Community fiscal rules specifying the scope of and practical arrangements for implementing this exemption and the exemptions provided for in (5) to (9). Until these rules come into force, Member States may limit the extent of the exemption provided for in this paragraph. 5. the supply, modification, repair, maintenance, chartering and hiring of the sea-going vessels referred to in paragraph 4 (a) and (b) and the supply, hiring, repair and maintenance of equipment — including fishing equipment — incorporated or used therein; 6. the supply, modification, repair, maintenance, chartering and hiring of aircraft used by airlines operating for reward chiefly on international routes, and the supply, hiring, repair and maintenance of equipment incorporated or used therein; 7. the supply of goods for the fuelling and provisioning of aircraft referred to in paragraph 6; 8. the supply of services other than those referred to in paragraph 5, to meet the direct needs of the sea-going vessels referred to in that paragraph or of their cargoes; 9. the supply of services other than those referred to in paragraph 6, to meet the direct needs of aircraft referred to in that paragraph or of their cargoes; 10. supplies of goods and services: under diplomatic and consular arrangements, to international organizations recognized as such by the public authorities of the host country, and to members of such organizations, within the limits and under the conditions laid down by the international conventions establishing the organizations or by headquarters agreements, effected within a Member State which is a party to the North Atlantic Treaty and intended either for the use of the forces of other States which are parties to that Treaty or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in the common defence effort, to another Member State and intended for the forces of any Member State which is a party to the North Atlantic Treaty, other than the Member State of destination itself, for the use of those forces or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in the common defense effort.
This exemption shall be subject to limitationslaid down by the host Member Stateuntil Community tax rules are adopted. In cases where the goods are not dispatched or transported out of the country, and in the case of services, the benefit of the exemption may be given by means of a refund of the tax. 11. supplies of gold to Central Banks; 12. goods supplied to approved bodies which export them from the Community as part of their humanitarian, charitable or teaching activities outside the Community. This exemption may be implemented by means of a refund of the tax; 13. The supply of services, including transport and ancillary operations, but excluding the supply of services exempted in accordance with Article 13, where these are directly connected with the export of goods or imports of goods covered by the provisions of Article 7 (3) or Article 16 (1), Title A; 14. services supplied by brokers and other intermediaries, acting in the name and for account of another person, where they form part of transactions specified in this Article, or of transactions carried out outside the Community. This exemption does not apply to travel agents who supply in the name and for account of the traveller services which are supplied in other Member States. 15. The Portuguese Republic may treat sea and air transport between the islands making up the autonomous regions of the Azores and Madeira and between those regions and the mainland in the same way as international transport.
A. imports of goods which are intended to be placed under warehousing arrangements other than customs; B. supplies of goods which are intended to be a) produced to customs and, where applicable, placed in temporary storage; b) placed in a free zone or in a free warehouse; c) placed under customs warehousing arrangements or inward processing arrangements; d) admitted into territorial waters: in order to be incorporated into drilling or production platforms, for purposes of the construction, repair, maintenance, alteration or fitting-out of such platforms, or to link such drilling or production platforms to the mainland, for the fuelling and provisioning of drilling or production platforms;
e) placed under warehousing arrangements other than customs.
The places referred to in (a), (b), (c) and (d) shall be as defined by the Community customs provisions in force; C. supplies of services relating to the supplies of goods referred to in B; D. supplies of goods and of services carried out in the places listed in B and still subject to one of the arrangements specified therein; E. supplies: of goods referred to in Article 7 (1) (a) still subject to arrangements for temporary importation with total exemption from import duty or to external transit arrangements, of goods referred to in Article 7 (1) (b) still subject to the internal Community transit procedure provided for in Article 33a,
as well as supplies of services relating to such supplies.
(a) value added tax due or paid in respect of goods or services supplied or to be supplied to him by another taxable person; (b) value added tax due or paid in respect of imported goods; (c) value added tax due under Articles 5 (7) (a) and 6 (3).
(a) transactions relating to the economic activities as referred to in Article 4 (2) carried out in another country, which would be eligible for deduction of tax if they had occurred in the territory of the country; (b) transactions which are exempt under Article 14 (1) (i) and under Articles 15 and 16 (1) (B), (C) and (D), and paragraph 2; (c) any of the transactions exempted under Article 13 B (a) and (d), paragraphs 1 to 5, when the customer is established outside the Community or when these transactions are directly linked with goods intended to be exported to a country outside the Community.
(a) authorize the taxable person to determine a proportion for each sector of his business, provided that separate accounts are kept for each sector; (b) compel the taxable person to determine a proportion for each sector of his business and to keep separate accounts for each sector; (c) authorize or compel the taxable person to make the deduction on the basis of the use of all or part of the goods and services; (d) authorize or compel the taxable person to make the deduction in accordance with the rule laid down in the first subparagraph, in respect of all goods and services used for all transactions referred to therein; (e) provide that where the value added tax which is not deductible by the taxable person is insignificant it shall be treated as nil.
(a) in respect of deductions under Article 17 (2) (a), hold an invoice, drawn up in accordance with Article 22 (3); (b) in respect of deductions under Article 17 (2) (b), hold an import document, specifying him as consignee or importer, and stating or permitting calculation of the amount of tax due; (c) in respect of deductions under Article 17 (2) (c), comply with the formalities established by each Member State; (d) when he is required to pay the tax as a customer or purchaser where Article 21 (1) applies, comply with the formalities laid down by each Member State.
as numerator, the total amount, exclusive of value added tax, of turnover per year attributable to transactions in respect of which value added tax is deductible under Article 17 (2) and (3), as denominator, the total amount, exclusive of value added tax, of turnover per year attributable to transactions included in the numerator and to transactions in respect of which value added tax is not deductible. The Member States may also include in the denominator the amount of subsidies, other than those specified in Article 11 A (1) (a).
(a) where that deduction was higher or lower than that to which the taxable person was entitled; (b) where after the return is made some change occurs in the factors used to determine the amount to be deducted, in particular where purchases are cancelled or price reductions are obtained; however, adjustment shall not be made in cases of transactions remaining totally or partially unpaid and of destruction, loss or theft of property duly proved or confirmed, nor in the case of applications for the purpose of making gifts of small value and giving samples specified in Article 5 (6). However, Member States may require adjustment in cases of transactions remaining totally or partially unpaid and of theft.
define the concept of capital goods, indicate the amount of the tax which is to be taken into consideration for adjustment, adopt any suitable measures with a view to ensuring that adjustment does not involve any unjustified advantage, permit administrative simplifications.
1. under the internal system: (a) taxable persons who carry out taxable transactions other than those referred to in Article 9 (2) (e) and carried out by a taxable person resident abroad. When the taxable transaction is effected by a taxable person resident abroad Member States may adopt arrangements whereby tax is payable by someone other than the taxable person residing abroad. Inter alia a tax representative or other person for whom the taxable transaction is carried out may be designated as such other person. The Member States may also provide that someone other than the taxable person shall be held jointly and severally liable for payment of the tax;(b) taxable persons to whom services covered by Article 9(2)(e) are supplied or persons who are identified for value added tax purposes within the territory of the country to whom services covered by Article 28b(C), (D), (E) and (F) are supplied, if the services are carried out by a taxable person established abroad; however, Member States may require that the supplier of services shall be held jointly and severally liable for payment of the tax; (c) any person who mentions the value added tax on an invoice or other document serving as invoice;
2. on importation: the person or persons designated or accepted as being liable by the Member States into which the goods are imported.
(a) Every taxable person shall issue an invoice, or other document serving as invoice in respect of all goods and services supplied by him to another taxable person, and shall keep a copy thereof. Every taxable person shall likewise issue an invoice in respect of payments on account made to him by another taxable person before the supply of goods or services is effected or completed. (b) The invoice shall state clearly the price exclusive of tax and the corresponding tax at each rate as well as any exemptions. (c) The Member States shall determine the criteria for considering whether a document serves as an invoice.
from certain obligations, from all obligations where those taxable persons carry out only exempt transactions, from the payment of the tax due where the amount is insignificant.
(a) Member States which have made use of the option under Article 14 of the second Council Directive of 11 April 1967 to introduce exemptions or graduated tax relief may retain them and the arrangements for applying them if they conform with the value added tax system.Those Member States which apply an exemption from tax to taxable persons whose annual turnover is less than the equivalent in national currency of 5000 European units of account at the conversion rate of the day on which this Directive is adopted, may increase this exemption up to 5 00 European units of account.Member States which apply graduated tax relief may neither increase the ceiling of the graduated tax reliefs nor render the conditions for the granting of it more favourable; (b) Member States which have not made use of this option may grant an exemption from tax to taxable persons whose annual turnover is at the maximum equal to the equivalent in national currency of 5000 European units of account at the conversion rate of the day on which this Directive is adopted; where appropriate, they may grant graduated tax relief to taxable persons whose annual turnover exceeds the ceiling fixed by the Member States for the application of exemption;(c) Member States which apply an exemption from tax to taxable persons whose annual turnover is equal to or higher than the equivalent in national currency of 5000 European units of account at the conversion rate of the day on which this Directive is adopted, may increase it in order to maintain its value in real terms.
(a) improvements to be made to the special scheme for small undertakings; (b) the adaptation of national systems as regards exemptions and graduated value added tax relief; (c) the adaptation of the limit of 5000 European units of account mentioned in paragraph 2.
in the Czech Republic: EUR 35000 ;in Estonia: EUR 16000 ;in Cyprus: EUR 15600 ;in Latvia: EUR 17200 ;in Lithuania: EUR 29000 ;in Hungary: EUR 35000 ;in Malta: EUR 37000 when the economic activity consists principally in the supply of goods, EUR24300 when the economic activity consists principally in the supply of services with a low value added (high inputs), and EUR14600 in other cases, namely service providers with a high value added (low inputs);in Poland: EUR 10000 ;in Slovenia: EUR 25000 ;in Slovakia: EUR 35000 .
"farmer": a taxable person who carries on his activity in one of the undertakings defined below, "agricultural, forestry or fisheries undertakings": an undertaking considered to be such by each Member State within the framework of the production activities listed in Annex A, "flat-rate farmer": a farmer subject to the flat-rate scheme provided for in paragraphs 3 et seq .,"agricultural products": goods produced by an agricultural, forestry or fisheries undertaking in each Member State as a result of the activities listed in Annex A, "agricultural service": any service as set out in Annex B supplied by a farmer using his labour force and/or by means of the equipment normally available on the agricultural, forestry or fisheries undertaking operated by him, "value added tax charge on inputs": the amount of the total value added tax attaching to the goods and services purchased by all agricultural, forestry and fisheries undertakings of each Member State subject to the flat-rate scheme where such tax would be deductible under Article 17 by a farmer subject to the normal value added tax scheme, "flat-rate compensation percentages": the percentages fixed by Member States in accordance with paragraph 3 and applied by them in the cases specified in paragraph 5 to enable flat-rate farmers to offset at a fixed rate the value added tax charge on inputs, "flat-rate compensation": the amount arrived at by applying the flat-rate compensation percentage provided for in paragraph 3 to the turnover of the flat-rate farmer in the cases referred to in paragraph 5.
(a) either by the taxable person to whom the goods or services are supplied. In this case, the taxable person to whom the goods or services are supplied shall be authorized, following the procedure laid down by the Member States, to deduct from the value added tax for which he is liable, the amount of the flat-rate compensation he has paid to the flat-rate farmers; (b) or by the public authorities.
(a) works of art shall mean the objects referred to in (a) of Annex I.However, Member States shall have the option of not considering as "works of art" the items mentioned in the final three indents in (a) in Annex I; (b) collector s items shall mean the objects referred to in (b) of Annex I;(c) antiques shall mean the objects referred to in (c) of Annex I;(d) second-hand goods shall mean tangible movable property that is suitable for further use as it is or after repair, other than works of art, collectors' items or antiques and other than precious metals or precious stones as defined by the Member States;(e) taxable dealer shall mean a taxable person who, in the course of his economic activity, purchases or acquires for the purposes of his undertaking, or imports with a view to resale, second-hand goods and/or works of art, collectors' items or antiques, whether that taxable person is acting for himself or on behalf of another person pursuant to a contract under which commission is payable on purchase or sale;(f) organizer of a sale by public auction shall mean any taxable person who, in the course of his economic activity, offers goods for sale by public auction with a view to handing them over to the highest bidder;(g) principal of an organizer of a sale by public auction shall mean any person who transmits goods to an organizer of a sale by public auction under a contract under which commission is payable on a sale subject to the following provisions:the organizer of the sale by public auction offers the goods for sale in his own name but on behalf of his principal, the organizer of the sale by public auction hands over the goods, in his own name but on behalf of his principal, to the highest bidder at the public auction.
by a non-taxable person, or by another taxable person, in so far as the supply of goods by that other taxable person is exempt in accordance with Article 13 (B) (c), or by another taxable person in so far as the supply of goods by that other taxable person qualifies for the exemption provided for in Article 24 and involves capital assets, or by another taxable dealer, in so far as the supply of goods by that other taxable dealer was subject to value added tax in accordance with these special arrangements.
selling price shall mean everything which constitutes the consideration, which has been, or is to be, obtained by the taxable dealer from the purchaser or a third party, including subsidies directly linked to that transaction, taxes, duties, levies and charges and incidental expenses such as commission, packaging, transport and insurance costs charged by the taxable dealer to the purchaser but excluding the amounts referred to in Article 11 (A) (3),purchase price shall mean everything which constitutes the consideration defined in the first indent, obtained, or to be obtained, from the taxable dealer by his supplier.
(a) works of art, collectors' items or antiques which they have imported themselves; (b) works of art supplied to them by their creators or their successors in title; (c) works of art supplied to them by a taxable person other than a taxable dealer where the supply by that other taxable person was subject to the reduced rate pursuant to Article 12 (3) (c).
(a) the value added tax due or paid in respect of works af art, collectors' items or antiques which he has imported himself; (b) the value added tax due or paid in respect of works of art which have been, or are to be, supplied to him by their creators or their successors in title; (c) the value added tax due or paid in respect of works of art which have been, or are to be, supplied to him by a taxable person other than a taxable dealer.
the total amount of supplies of goods subject to the special arrangements for taxing the margin effected by the taxable dealer during the period; that amount shall be equal to the total selling prices determined in accordance with paragraph 3, and the total amount of purchases of goods as referred to in paragraph 2 effected, during that period, by the taxable dealer; that amount shall be equal to the total purchase prices determined in accordance with paragraph 3.
(a) the supply of a work of art, collectors' item or antique which he has imported himself, he shall be entitled to deduct from his tax liability the value added tax due or paid on the import of those goods; (b) the supply of a work of art supplied to him by its creator or his successors in title, he shall be entitled to deduct from his tax liability the value added tax due or paid for the work of art supplied to him; (c) the supply of a work of art supplied to him by a taxable person other than a taxable dealer, he shall be entitled to deduct from his tax liability the value added tax due or paid for the work of art supplied to him.
a non-taxable person, or another taxable person, in so far as the supply of goods, within the meaning of Article 5 (4) (c), by that other taxable person is exempt in accordance with Article 13 (B) (c), or another taxable person, in so far as the supply of goods, within the meaning of Article 5 (4) (c), by that other taxable person qualifies for the exemption provided for in Article 24 and involves capital assets, or a taxable dealer, in so far as the supply of goods, within the meaning of Article 5 (4) (c), by that other taxable dealer, is subject to tax in accordance with the special arrangements for taxing the margin provided for in B.
the net amount paid or to be paid by the organizer of the sale by public auction to his principal, determined in accordance with paragraph 3, and the amount of the tax due by the organizer of the sale by public auction in respect of his supply.
the price of the goods at public auction, and the amount of the commission obtained or to be obtained by the organizer of the sale by public auction from his principal, under the contract whereby commission is payable on the sale.
the auction price of the goods, taxes, dues, levies and charges, incidental expenses such as commission, packing, transport and insurance costs charged by the organizer to the purchaser of the goods.
the amounts obtained or to be obtained from the purchaser of the goods, the amount reimbursed or to be reimbursed to the vendor of the goods.
(a) supplies of new means of transport, within the meaning of Article 28a (2), effected within the conditions laid down in Article 28c (A) shall be excluded from the special arrangements provided for in B and C; (b) by way of derogation from Article 28a (1) (a), intra-Community acquisitions of second-hand goods, works of art, collectors' items or antiques shall not be subject to value added tax where the vendor is a taxable dealer acting as such and the goods acquired have been subject to tax in the Member State of departure of the dispatch or transport, in accordance with the special arrangements for taxing the margin provided for in B, or where the vendor is an organizer of sales by public auction acting as such and the goods acquired have been subject to tax in the Member State of departure of the dispatch or transport, in accordance with the special arrangements provided for in C; (c) Articles 28b (B) and 28c (A) (a), (c) and (d) shall not apply to supplies of goods subject to value added tax in accordance with either of the special arrangements laid down in B and C.
(i) gold, in the form of a bar or a wafer of weights accepted by the bullion markets, of a purity equal to or greater than 995 thousandths, whether or not represented by securities. Member States may exclude from the scheme small bars or wafers of a weight of 1 g or less; (ii) gold coins which: are of a purity equal to or greater than 900 thousandths, are minted after 1800, are or have been legal tender in the country of origin, and are normally sold at a price which does not exceed the open market value of the gold contained in the coins by more than 80 %.
Such coins are not, for the purpose of this Directive, considered to be sold for numismatic interest. Each Member State shall inform the Commission before 1 July each year, starting in 1999, of the coins meeting these criteria which are traded in that Member State. The Commission shall publish a comprehensive list of these coins in the "C" series of the Official Journal of the European Communities before 1 December each year. Coins included in the published list shall be deemed to fulfil these criteria for the whole year for which the list is published.
1. Taxable persons shall be entitled to deduct (a) tax due or paid in respect of investment gold supplied to them by a person who has exercised the right of option under C or supplied to them pursuant to the procedure laid down in G; (b) tax due or paid in respect of supply to them, or intra-Community acquisition or importation by them, of gold other than investment gold which is subsequently transformed by them or on their behalf into investment gold; (c) tax due or paid in respect of services supplied to them consisting of change of form, weight or purity of gold including investment gold,
if their subsequent supply of this gold is exempt under this Article. 2. Taxable persons who produce investment gold or transform any gold into investment gold, shall be entitled to deduct tax due or paid by them in respect of supplies, or intra-Community acquisition or importation of goods or services linked to the production or transformation of that gold as if their subsequent supply of the gold exempted under this Article were taxable.
1. A Member State may, subject to consultation provided for under Article 29, disapply the exemption for investment gold provided for by this special scheme in respect of specific transactions, other than intra-Community supplies or exports, concerning investment gold taking place in that Member State: (a) between taxable persons who are members of a bullion market regulated by the Member State concerned, and (b) where the transaction is between a member of a bullion market regulated by the Member State concerned and another taxable person who is not a member of that market.
Under these circumstances, these transactions shall be taxable and the following shall apply. 2. (a) For transactions under 1(a), for the purpose of simplification, the Member State shall authorise suspension of the tax to be collected as well as dispense with the recording requirements of value added tax. (b) For transactions under 1(b), the reverse charge procedure under F shall be applicable. Where a non-member of the bullion market would not, other than for these transactions, be liable for registration for VAT in the relevant Member State, the member shall fulfil the fiscal obligations on behalf of the non-member, according to the provisions of that Member State.
(a) "non-established taxable person" means a taxable person who has neither established his business nor has a fixed establishment within the territory of the Community and who is not otherwise required to be identified for tax purposes under Article 22; (b) "electronic services" and "electronically supplied services" means those services referred to in the last indent of Article 9(2)(e); (c) "Member State of identification" means the Member State which the non-established taxable person chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Article; (d) "Member State of consumption" means the Member State in which the supply of the electronic services is deemed to take place according to Article 9(2)(f); (e) "value added tax return" means the statement containing the information necessary to establish the amount of tax that has become chargeable in each Member State.
(a) he notifies that he no longer supplies electronic services, or (b) it otherwise can be assumed that his taxable activities have ended, or (c) he no longer fulfils the requirements necessary to be allowed to use the special scheme, or (d) he persistently fails to comply with the rules concerning the special scheme.
(a) Exemptions with refund of the tax paid at the preceding stage and reduced rates lower than the minimum rate laid down in Article 12 (3) in respect of the reduced rates, which were in force on 1 January 1991 and which are in accordance with Community law, and satisfy the conditions stated in the last indent of Article 17 of the second Council Directive of11 April 1967 , may be maintained.Member States shall adopt the measures necessary to ensure the determination of own resources relating to these operations. In the event that the provisions of this paragraph create for Ireland distortions of competition in the supply of energy products for heating and lighting, Ireland may, on specific request, be authorized by the Commission to apply a reduced rate to such supplies, in accordance with Article 12 (3). In that case, Ireland shall submit its request to the Commission together with all necessary information. If the Commission has not taken a decision within three months of receiving the request, Ireland shall be deemed to be authorized to apply the proposed reduced rates. (b) Member States which, at 1 January 1991 in accordance with Community law, applied exemptions with refund of tax paid at the preceding stage, or reduced rates lower than the minimum laid down in Article 12 (3) in respect of the reduced rates, to goods and services other than those specified in Annex H, may apply the reduced rate or one of the two reduced rates provided for in Article 12 (3) to any such supplies.(c) Member States which under the terms of Article 12 (3) will be obliged to increase their standard rate as applied at 1 January 1991 by more than 2 %, may apply a reduced rate lower than the minimum laid down in Article 12 (3) in respect of the reduced rate to supplies of categories of goods and services specified in Annex H. Furthermore, those Member States may apply such a rate to restaurant services, children's clothing, children's footwear and housing. Member States may not introduce exemptions with refund of the tax at the preceding stage on the bais of this paragraph.(d) Member States which at 1 January 1991 applied a reduced rate to restaurant services, children's clothing, children's footwear and housing, may continue to apply such a rate to such supplies.(e) Member States which at 1 January 1991 applied a reduced rate to supplies of goods and services other than those specified in Annex H may apply the reduced rate or one of the two reduced rates provided for in Article 12 (3) to such supplies, provided that the rate is not lower than 12 %.This provision may not apply to supplies of second-hand goods, works of art, collectors' items or antiques subject to value added tax in accordance with one of the special arrangements provided for an Article 26a (B) and (C). (f) The Hellenic Republic may apply VAT rates up to 30 % lower than the corresponding rates applied in mainland Greece in the departments of Lesbos, Chios, Samos, the Dodecanese and the Cyclades, and on the following islands in the Aegean: Thasos, Northern Sporades, Samothrace and Skiros. (g) On the basis of a report from the Commission, the Council shall, before 31 December 1994 , reexamine the provisions of subparagraphs (a) to (f) above in relation to the proper functioning of the internal market in particular. In the event of significant distortions of competition arising, the Council, acting unanimously on a proposal from the Commission, shall adopt appropriate measures.(h) Member States which, on 1 January 1993 , were availing themselves of the option provided for in Article 5 (5) (a) as in force on that date, may apply to supplies under a contract to make up work the rate applicable to the goods after making up.For the purposes of applying this provision, supplies under a contract to make up work shall be deemed to be delivery by a contractor to his customer of movable property made or assembled by the contractor from materials or objects entrusted to him by the customer for this purpose, whether or not the contractor has provided any part of the materials used. (i) Member States may apply a reduced rate to supplies of live plants (including bulbs, roots and the like, cut flowers and ornamental foliage) and wood for use as firewood. j) the Republic of Austria may apply one of the two reduced rates provided for in the third subparagraph of Article 12(3)(a) to the letting of immovable property for residential use, provided that the rate is not lower than 10 %. k) the Portuguese Republic may apply one of the two reduced rates provided for in the third subparagraph of Article 12(3)(a) to restaurant services, provided that the rate is not lower than 12 %.
(a) continue to subject to tax the transactions exempt under Article 13 or 15 set out in Annex E to this Directive; (b) continue to exempt the activities set out in Annex F under conditions existing in the Member State concerned; (c) grant to taxable persons the option for taxation of exempt transactions under the conditions set out in Annex G; (d) continue to apply provisions derogating from the principle of immediate deduction laid down in the first paragraph of Article 18 (2); (e) continue to apply measures derogating from the provisions of Articles 6 (4) and 11 A (3) (c); (f) provide that for supplies of buildings and building land purchased for the purpose of resale by a taxable person for whom tax on the purchase was not deductible, the taxable amount shall be the difference between the selling price and the purchase price; (g) by way of derogation from Articles 17 (3) and 26 (3), continue to exempt without repayment of input tax the services of travel agents referred to in Article 26 (3). This derogation shall also apply to travel agents acting in the name and on account of the traveller.
(a) they must be labour-intensive; (b) they must be largely provided direct to final consumers; (c) they must be mainly local and not likely to create distortions of competition; (d) there must be a close link between the lower prices resulting from the rate reduction and the foreseeable increase in demand and employment.
(a) scope of the measure and detailed description of the services concerned; (b) particulars showing that the conditions laid down in the second and third subparagraphs have been met; (c) particulars showing the budgetary cost of the measure envisaged.
a) intra-Community acquisitions of goods for consideration within the territory of the country by a taxable person acting as such or by a non-taxable legal person where the vendor is a taxable person acting as such who is not eligible for the tax exemption provided for in Article 24 and who is not covered by the arrangements laid down in the second sentence of Article 8 (1) (a) or in Article 28b (B) (1). By way of derogation from the first subparagraph, intra-Community acquisitions of goods made under ther conditions set out in paragraph 1a by a taxable person or non-taxable legal person shall not be subject to value added tax. Member States shall grant taxable persons and non-taxable legal persons eligible under the second subparagraph the right to opt for the general scheme laid down in the first subparagraph. Member States shall determine the detailed rules for the exercise of that option, which shall in any case apply for two calendar years; (b) intra-Community acquisitions of new means of transport effected for consideration within the country by taxable persons or non-taxable legal persons who qualify for the derogation provided for in the second subparagraph of (a) or by any other non-taxable person. (c) the intra-Community acquisition of goods which are subject to excise duties effected for consideration within the territory of the country by a taxable person or a non-taxable legal person who qualifies for the derogation referred to in the second subparagraph of point (a), and for which the excise duties become chargeable within the territory of the country pursuant to Directive 92/12/EEC JO No L 76, 23. 3. 1992, p. 1 .
(a) intra-Community acquisitions of goods whose supply within the territory of the country would be exempt pursuant to Article 15 (4) to (10); (b) intra-Community acquisitions of goods other than those at (a), made: by a taxable person for the purpose of his agricultural, forestry or fisheries undertaking, subject to the flat-rate scheme set out in Article 25, by a taxable person who carries out only supplies of goods or services in respect of which value added tax is not deductible, or by a non-taxable legal person, for a total amount not exceeding, during the current calendar year, a threshold which the Member States shall determine but which may not be less than the equivalent in national currency of ECU 10000 ,and provided that the total amount of intra-Community acquisitions of goods did not, during the previous calendar year, exceed the threshold referred to in the second indent. The threshold which serves as the reference for the application of the above shall consist of the total amount, exclusive of value added tax due or paid in the Member State from which the goods are dispatched or transported, of intra-Community acquisitions of goods other than new means of transport and other than goods subject to excise duty.
(a) the following shall be considered as "means of transport": vessels exceeding 7,5 metres in length, aircraft the take-off weight of which exceeds 1550 kilograms and motorized land vehicles the capacity of which exceeds 48 cubic centimetres or the power of which exceeds 7,2 kilowatts, intended for the transport of persons or goods, except for the vessels and aircraft referred to in Article 15 (5) and (6); (b) the means of transport referred to in (a) shall not be considered to be "new" where both of the following conditions are simultaneously fulfilled: they were supplied more than three months after the date of first entry into service. However, this period shall be increased to six months for the motorized land vehicles defined in (a), they have travelled more than 6000 kilometres in the case of land vehicles, sailed for more than 100 hours in the case of vessels, or flown for more than 40 hours in the case of aircraft.
the right of deduction shall arise and may be exercised only at the time of the supply, the taxable person shall be authorized to deduct the value added tax included in the purchase price or paid on the importation or intra-Community acquisition of the means of transport, up to an amount not exceeding the tax for which he would be liable if the supply were not exempt.
(b) the transfer by a taxable person of goods from his undertaking to another Member State. The following shall be regarded as having been transferred to another Member State: any tangible property dispatched or transported by or on behalf of the taxable person out of the territory defined in Article 3 but within the Community for the purposes of his undertaking, other than for the purposes of one of the following transactions: the supply of the goods in question by the taxable person within the territory of the Member State of arrival of the dispatch or transport under the conditions laid down in the second sentence of Article 8 (1) (a) and in Article 28b (B) (1), the supply of the goods in question by the taxable person under the conditions laid down in Article 8 (1) (c), the supply of the goods in question by the taxable person within the territory of the country under the conditions laid down in Article 15 or in Article 28c (A), the supply of a service performed for the taxable person and involving work on the goods in question physically carried out in the Member State in which the dispatch or transport of the goods ends, provided that the goods, after being worked upon, are re-dispatched to that taxable person in the Member State from which they had initially been dispatched or transported, temporary use of the goods in question within the territory of the Member State of arrival of the dispatch or transport of the goods for the purposes of the supply of services by the taxable person established within the territory of the Member State of departure of the dispatch or transport of the goods, temporary use of the goods in question, for a period not exceeding 24 months, within the territory of another Member State in which the import of the same goods from a third country with a view to temporary use would be eligible for the arrangements for temporary importation with full exemption from import duties, the supply of gas through the natural gas distribution system, or of electricity, under the conditions set out in Article 8(1)(d) or (e).
the acquirer establishes that he has effected this intra-Community acquisition for the needs of a subsequent supply effected in the Member State referred to in paragraph 1 and for which the consignee has been designated as the person liable for the tax due in accordance with Article 28c (E) (3), the obligations for declaration set out in the last subparagraph of Article 22 (6) (b) have been satisfied by the acquirer.
the supply of goods is effected for a taxable person eligible for the derogation provided for in the second subparagraph of Article 28a (1) (a), for a non-taxable legal person who is eligible for the same derogation or for any other non-taxable person, the supply is of goods other than new means of transport and other than goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier.
the total value of such supplies, less value added tax, does not in one calendar year exceed the equivalent in national currency of ECU 100000 ,and the total value, less value added tax, of the supplies of goods other than products subject to excise duty effected under the conditions laid down in paragraph 1 in the previous calendar year did not exceed the equivalent in national currency of ECU 100000 .
"the intra-Community transport of goods" shall mean transport where the place of departure and the place of arrival are situated within the territories of two different Member States. The transport of goods where the place of departure and the place of arrival are situated within the territory of the country shall be treated as intra-Community transport of goods where such transport is directly linked to transport of goods where the place of departure and the place of arrival are situated within the territories of two different Member States; "the place of departure" shall mean the place where the transport of goods actually starts, leaving aside distance actually travelled to the place where the goods are, "the place of arrival" shall mean the place where the transport of goods actually ends.
(a) supplies of goods, as defined in Article 5, dispatched or transported by or on behalf of the vendor or the person acquiring the goods out of the territory referred to in Article 3 but within the Community, effected for another taxable person or a non-taxable legal person acting as such in a Member State other than that of the departure of the dispatch or transport of the goods. This exemption shall not apply to supplies of goods by taxable persons exempt from tax pursuant to Article 24 or to supplies of goods effected for taxable persons or non-taxable legal persons who qualify for the derogation in the second subparagraph of Article 28a (1) (a); (b) supplies of new means of transport, dispatched or transported to the purchaser by or on behalf of the vendor or the purchaser out of the territory referred to in Article 3 but within the Community, effected for taxable persons or non-taxable legal persons who qualify for the derogation provided for in the second subparagraph of Article 28a (1) (a) or for any other non-taxable person; (c) the supply of goods subject to excise duty dispatched or transported to the purchaser, by the vendor, by the purchaser or on his behalf, outside the territory referred to in Article 3 but inside the Community, effected for taxable persons or non-taxable legal persons who qualify for the derogation set out in the second subparagraph of Article 28a (1) (a), when the dispatch or transport of the goods is carried out in accordance with Article 7 (4) and (5), or Article 16 of Directive 92/12/EEC. This exemption shall not apply to supplies of goods subject to excise duty effected by taxable persons who benefit from the exemption from tax set out in Article 24; (d) the supply of goods, within the meaning of Article 28a (5) (b), which benefit from the exemptions set out above if they have been made on behalf of another taxable person.
(a) the intra-Community acquisition of goods the supply of which by taxable persons would in all circumstances be exempt within the territory of the country; (b) the intra-Community acquisition of goods the importation of which would in all circumstances be exempt under Article 14 (1); (c) the intra-Community acquisition of goods where, pursuant to Article 17 (3) and (4), the person acquiring the goods would in all circumstances be entitled to full reimbursement of the value added tax due under Article 28a (1).
1. In Article 16: paragraph 1 shall be replaced by the following: "1. Without prejudice to other Community tax provisions, Member States may, subject to the consultations provided for in Article 29, take special measures designed to exempt all or some of the following transactions, provided that they are not aimed at final use and/or consumption and that the amount of value added tax due on cessation of the arrangements on situations referred to at A to E corresponds to the amount of tax which would have been due had each of these transactions been taxed within the territory of the country: A. imports of goods which are intended to be placed under warehousing arrangements other than customs; B. supplies of goods which are intended to be: (a) produced to customs and, where applicable, placed in temporary storage; (b) placed in a free zone or in a free warehouse; (c) placed under customs warehousing arrangements or inward processing arrangements; (d) admitted into territorial waters: in order to be incorporated into drilling or production platforms, for purposes of the construction, repair, maintenance, alteration or fitting-out of such platforms, or to link such drilling or production platforms to the mainland, for the fuelling and provisioning of drilling or production platforms;
(e) placed, within the territory of the country, under warehousing arrangements other than customs warehousing. For the purposes of this Article, warehouses other than customs warehouses shall be taken to be: for products subject to excise duty, the places defined as tax warehouses for the purposes of Article 4 (b) of Directive 92/12/EEC, for goods other than those subject to excise duty, the places defined as such by the Member States. However, Member States may not provide for warehousing arrangements other than customs warehousing where the goods in question are intended to be supplied at the retail stage.
Nevertheless, Member States may provide for such arrangements for goods intended for: taxable persons for the purposes of supplies effected under the conditions laid down in Article 28k, tax-free shops within the meaning of Article 28k, for the purposes of supplies to travellers taking flights or sea crossings to third countries, where those supplies are exempt pursuant to Article 15, taxable persons for the purposes of supplies to travellers on board aircraft or vessels during a flight or sea crossing where the place of arrival is situated outside the Community, taxable persons for the purposes of supplies effected free of tax pursuant to Article 15, point 10.
The places referred to in (a), (b), (c) and (d) shall be as defined by the Community customs provisions in force; C. supplies of services relating to the supplies of goods referred to in B; D. supplies of goods and of services carried out: (a) in the places listed in B (a), (b), (c) and (d) and still subject to one of the situations specified therein; (b) in the places listed in B (e) and still subject, within the territory of the country, to the situation specified therein. Where they exercise the option provided for in (a) for transactions effected in customs warehouses, Member States shall take the measures necessary to ensure that they have defined warehousing arrangements other than customs warehousing which permit the provisions in (b) to be applied to the same transactions concerning goods listed in Annex J which are efected in such warehouses other than customs warehouses;
E. supplies: of goods referred to in Article 7 (1) (a) still subject to arrangements for temporary importation with total exemption from import duty or to external transit arrangements, of goods referred to in Article 7 (1) (b) still subject to the internal Community transit procedure provided for in Article 33a,
as well as supplies of services relating to such supplies.
By way of derogation from the first subparagraph of Article 21 (1) (a), the person liable to pay the tax due in accordance with the first subparagraph shall be the person who causes the goods to cease to be covered by the arrangements or situations listed in this paragraph. When the removal of goods from the arrangements or situations referred to in this paragraph gives rise to importation within the meaning of Article 7 (3), the Member State of import shall take the measures necessary to avoid double taxation within the country." the following paragraph shall be added: "1a. Where they exercise the option provided for in paragraph 1, Member States shall take the measures necessary to ensure that intra-Community acquisitions of goods intended to be placed under one of the arrangements or in one of the situations referred to in paragraph 1 (B) benefit from the same provisions as supplies of goods effected within the country under the same conditions."
2. In Article 16 (2): "intra-Community acquisitions of goods made by a taxable person and" shall be added after "may opt to exempt" and "outside the Community" shall be added after "export them", the following subparagraphs shall be added: "When they take up this option the Member States shall, subject to the consultation provided for in Article 29, extend the benefit of this exemption to intra-Community acquisitions of goods by a taxable person, imports for and supplies of goods to a taxable person intending to supply them, as they are or after processing, under the conditions laid down in Article 28c (A), as well as supplies of services relating to such supplies, up to a maximum equal to the value of his supplies of goods effected under the conditions laid down in Article 28c (A) during the preceding twelve months. Member States may set a common maximum amount for transactions which they exempt under the first and second subparagraphs."
3. Member States shall take specific measures to ensure that value added tax is not charged on the intra-Community acquisition of goods effected, within the meaning of Article 28b (A) (1), within its territory when the following conditions are met: the intra-Community acquisition of goods is effected by a taxable person who is not established in the territory of the country but who is identified for value added tax purposes in another Member State, the intra-Community acquisition of goods is effected for the purpose of a subsequent supply of goods made by a taxable person in the territory of the country, the goods so acquired by this taxable person are directly dispatched or transported from another Member State than that in which he is identified for value added tax purposes and destined for the person for whom he effects the subsequent supply, the person to whom the subsequent supply is made is a taxable person or a non-taxable legal person who is identified for value added tax purposes within the territory of the country, the person to whom the subsequent supply is made has been designated in accordance with Article 21(1)(c) as the person liable for the tax due on the supplies effected by the taxable person not established within the territory of the country.
(a) value added tax due or paid within the territory of the country in respect of goods or services supplied or to be supplied to him by another taxable person; (b) value added tax due or paid in respect of imported goods within the territory of the country; (c) value added tax due pursuant to Articles 5 (7) (a), 6 (3) and 28a (6); (d) value added tax due pursuant to Article 28a (1) (a).
(a) transactions relating to the economic activities referred to in Article 4 (2), carried out in another country, which would be deductible if they had been performed within the territory of the country; (b) transactions which are exempt pursuant to Article 14(1)(g) and (i), 15, 16(1) (B), (C), (D) or (E) or (2) or 28c (A) and (C); (c) any of the transactions exempt pursuant to Article 13 (B) (a) and (d) (1) to (5), when the customer is established outside the Community or when those transactions are directly linked with goods to be exported to a country outside the Community.
to taxable persons who are not established within the territory of the country but who are established in another Member State in accordance with the detailed implementing rules laid down in Directive 79/1072/EEC JO No L 331, 27. 12. 1979, p. 11 .to taxable persons who are not established within the territory of the Community, in accordance with the detailed implementing rules laid down in Directive 86/560/EEC JO No L 326, 21. 11. 1986, p. 40 .
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(a) the taxable persons referred to in Article 1 of Directive 79/1072/EEC shall also be considered for the purposes of applying the said Directive as taxable persons who are not established in the country when, inside the territory of the country, they have only carried out supplies of goods and services to a person who has been designated as the person liable to pay the tax in accordance with Article 21 (1)(a) and (c); (b) the taxable persons referred to in Article 1 of Directive 86/560/EEC shall also be considered for the purposes of applying the said Directive as taxable persons who are not established in the Community when, inside the territory of the country, they have only carried out supplies of goods and services to a person who has been designated as the person liable to pay the tax in accordance with Article 21 (1) (a); (c) Directives 79/1072/EEC and 86/560/EEC shall not apply to supplies of goods which are, or may be, exempted under Article 28c (A) when the goods supplied are dispatched or transported by the acquirer or for his account.
(a) in respect of deductions pursuant to Article 17 (2) (a), hold an invoice drawn up in accordance with Article 22 (3); (b) in respect of deductions pursuant to Article 17 (2) (b), hold an import document specifying him as consignee or importer and stating or permitting the calculation of the amount of tax due; (c) in respect of deductions pursuant to Article 17 (2) (c), comply with the formalities established by each Member State; (d) when he is required to pay the tax as a customer or purchaser where Article 21 (1) applies, comply with the formalities laid down by each Member State; (e) in respect of deductions pursuant to Article 17 (2) (d), set out in the declaration provided for in Article 22 (4) all the information needed for the amount of the tax due on his intra-Community acquisitions of goods to be calculated and hold an invoice in accordance with Article 22 (3)."
(a) the taxable person carrying out the taxable supply of goods or of services, except for the cases referred to in (b), (c) and (f). Where the taxable supply of goods or of services is effected by a taxable person who is not established within the territory of the country, Member States may, under the conditions determined by them, lay down that the person liable to pay tax is the person for whom the taxable supply of goods or of services is carried out; (b) taxable persons to whom services covered by Article 9(2)(e) are supplied or persons who are identified for value added tax purposes within the territory of the country to whom services covered by Article 28b(C), (D), (E) and (F) are supplied, if the services are carried out by a taxable person not established within the territory of the country; (c) the person to whom the supply of goods is made when the following conditions are met: the taxable operation is a supply of goods made under the conditions laid down in Article 28c(E)(3), the person to whom the supply of goods is made is another taxable person or a non-taxable legal person identified for the purposes of value added tax within the territory of the country, the invoice issued by the taxable person not established within the territory of the country conforms to Article 22(3).
However, Member States may provide a derogation from this obligation, where the taxable person who is not established within the territory of the country has appointed a tax representative in that country; (d) any person who mentions the value added tax on an invoice or other document serving as invoice; (e) any person effecting a taxable intra-Community acquisition of goods; (f) persons who are identified for value added tax purposes within the territory of the country and to whom goods are supplied under the conditions set out in Article 8(1)(d) or (e), if the supplies are carried out by a taxable person not established within the territory of the country.
(a) where the person liable to pay tax in accordance with the provisions of paragraph 1 is a taxable person who is not established within the territory of the country, Member States may allow him to appoint a tax representative as the person liable to pay tax. This option shall be subject to conditions and procedures laid down by each Member State; (b) where the taxable transaction is effected by a taxable person who is not established within the territory of the country and no legal instrument exists, with the country in which that taxable person is established or has his seat, relating to mutual assistance similar in scope to that laid down by Directives 76/308/EEC OJ L 73, 19.3.1976, p. 18 . Directive as last amended by the 1994 Act of Accession.OJ L 336, 27.12.1977, p. 15 . Directive as last amended by the 1994 Act of Accession.27 January 1992 on administrative cooperation in the field of indirect taxation (VAT)OJ L 24, 1.2.1992, p. 1 .
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(a) Every taxable person shall state when his activity as a taxable person commences, changes or ceases. Member States shall, subject to conditions which they lay down, allow the taxable person to make such statements by electronic means, and may also require that electronic means are used. (b) Without prejudice to (a), every taxable person referred to in Article 28a (1) (a), second subparagraph, shall state that he is effecting intra-Community acquisitions of goods when the conditions for application of the derogation provided for in that Article are not fulfilled. (c) Member States shall take the measures necessary to identify by means of an individual number: every taxable person, with the exception of those referred to in Article 28a(4), who, within the territory of the country, effects supplies of goods or of services giving him the right of deduction, other than supplies of goods or of services for which tax is payable solely by the customer or the recipient in accordance with Article 21(1)(a), (b), (c) or (f). However, Member States need not identify certain taxable persons referred to in article 4(3), every taxable person referred to in paragraph 1 (b) and every taxable person who exercises the option provided for in the third subparagraph of Article 28a (1) (a). every taxable person who, within the territory of the country, effects intra-Community acquisitions of goods for the purposes of his operations relating to the economic activities referred to in Article 4 (2) carried out abroad,
(d) Each individual identification number shall have a prefix in accordance with ISO International Standard No 3166 — alpha 2 — by which the Member State of issue may be identified.Nevertheless, the Hellenic Republic shall be authorised to use the prefix "EL". (e) Member States shall take the measures necessary to ensure that their identification systems distinguish the taxable persons referred to in (c) and to ensure the correct application of the transitional arrangements for the taxation of intra-Community transactions as laid down in this Title.
(a) Every taxable person shall keep accounts in sufficient detail for value added tax to be applied and inspected by the tax authority. (b) Every taxable person shall keep a register of the goods he has dispatched or transported or which have been dispatched or transported on his behalf out of the territory defined in Article 3 but within the Community for the purposes of the transactions referred to in the fifth, sixth and seventh indents of Article 28a (5) (b). Every taxable person shall keep sufficiently detailed accounts to permit the identification of goods dispatched to him from another Member State by or on behalf of a taxable person identified for purposes of value added tax in that other Member State, in connection with which a service has been provided pursuant to the third or fourth indent of Article 9 (2) (c);
(a) Every taxable person shall ensure that an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party, in respect of goods or services which he has supplied or rendered to another taxable person or to a non-taxable legal person. Every taxable person shall also ensure that an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party, in respect of the supplies of goods referred to in Article 28b(B)(1) and in respect of goods supplied under the conditions laid down in Article 28c(A). Every taxable person shall likewise ensure that an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party, in respect of any payment on account made to him before any supplies of goods referred to in the first subparagraph and in respect of any payment on account made to him by another taxable person or non-taxable legal person before the provision of services is completed. Member States may impose on taxable persons an obligation to issue an invoice in respect of goods or services other than those referred to in the preceding subparagraphs which they have supplied or rendered on their territory. When they do so, Member States may impose fewer obligations in respect of these invoices than those listed under points (b), (c) and (d). The Member States may release taxable persons from the obligation to issue an invoice in respect of goods or services which they have supplied or rendered in their territory and which are exempt, with or without refund of the tax paid at the preceding stage, pursuant to Article 13, Article 28(2)(a) and Article 28(3)(b). Any document or message that amends and refers specifically and unambiguously to the initial invoice is to be treated as an invoice. Member States in whose territory goods or services are supplied or rendered may allow some of the obligatory details to be left out of such documents or messages. Member States may impose time limits for the issue of invoices on taxable persons supplying goods and services in their territory. Under conditions to be laid down by the Member States in whose territory goods or services are supplied or rendered, a summary invoice may be drawn up for several separate supplies of goods or services. Invoices may be drawn up by the customer of a taxable person in respect of goods or services supplied or rendered to him by that taxable person, on condition that there is at the outset an agreement between the two parties, and on condition that a procedure exists for the acceptance of each invoice by the taxable person supplying the goods or services. The Member States in whose territory the goods or services are supplied or rendered shall determine the terms and conditions of the agreement and of the acceptance procedures between the taxable person and his customer. Member States may impose further conditions on the issue of invoices by the customers of taxable persons supplying goods or services on their territory. For example, they may require that such invoices be issued in the name and on behalf of the taxable person. Such conditions must always be the same wherever the customer is established. Member States may also lay down specific conditions for taxable persons supplying goods or services in their territory in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that laid down by Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measuresOJ L 73, 19.3.1976, p. 18 . Directive as last amended by Directive 2001/44/EC (OJ L 175, 28.6.2001, p. 17 ).19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxationOJ L 336, 27.12.1977, p. 15 . Directive as last amended by the 1994 Act of Accession.27 January 1992 on administrative cooperation in the field of indirect taxation (VAT)OJ L 24, 1.2.1992, p. 1 .(b) Without prejudice to the specific arrangements laid down by this Directive, only the following details are required for VAT purposes on invoices issued under the first, second and third subparagraphs of point (a): the date of issue; a sequential number, based on one or more series, which uniquely identifies the invoice, the VAT identification number referred to in paragraph 1(c) under which the taxable person supplied the goods or services; where the customer is liable to pay tax on goods supplied or services rendered or has been supplied with goods as referred to in Article 28c(A), the VAT identification number as referred to in paragraph 1(c) under which the goods were supplied or the services rendered to him; the full name and address of the taxable person and of his customer; the quantity and nature of the goods supplied or the extent and nature of the services rendered; the date on which the supply of goods or of services was made or completed or the date on which the payment on account referred to in the second subparagraph of point (a) was made, insofar as that a date can be determined and differs from the date of issue of the invoice; the taxable amount per rate or exemption, the unit price exclusive of tax and any discounts or rebates if they are not included in the unit price; the VAT rate applied; the VAT amount payable, except where a specific arrangement is applied for which this Directive excludes such a detail; where an exemption is involved or where the customer is liable to pay the tax, reference to the appropriate provision of this directive, to the corresponding national provision, or to any indication that the supply is exempt or subject to the reverse charge procedure; where the intra-Community supply of a new means of transport is involved, the particulars specified in Article 28a(2); where the margin scheme is applied, reference to Article 26 or 26a, to the corresponding national provisions, or to any other indication that the margin scheme has been applied; where the person liable to pay the tax is a tax representative within the meaning of Article 21(2), the VAT identification number referred to in paragraph 1(c) of that tax representative, together with his full name and address.
Member States may require taxable persons established on their territory and supplying goods or services on their territory to indicate the VAT identification number referred to in paragraph 1(c) of their customer in cases other than those referred to in the fourth indent of the first subparagraph. Member States shall not require invoices to be signed. The amounts which appear on the invoice may be expressed in any currency, provided that the amount of tax to be paid is expressed in the national currency of the Member State where the supply of goods or services takes place, using the conversion mechanism laid down in Article 11 C(2). Where necessary for control purposes, Member States may require invoices in respect of goods supplied or services rendered in their territory and invoices received by taxable persons in their territory to be translated into their national languages. (c) Invoices issued pursuant to point (a) may be sent either on paper or, subject to an acceptance by the customer, by electronic means. Invoices sent by electronic means shall be accepted by Member States provided that the authenticity of the origin and integrity of the contents are guaranteed: by means of an advanced electronic signature within the meaning of Article 2(2) of Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 on a Community framework for electronic signaturesOJ L 13, 19.1.2000, p. 12 .or by means of electronic data interchange (EDI) as defined in Article 2 of Commission Recommendation 1994/820/EC of 19 October 1994 relating to the legal aspects of electronic data interchangeOJ L 338, 28.12.1994, p. 98 .
Invoices may, however, be sent by other electronic means subject to acceptance by the Member State(s) concerned. The Commission will present, at the latest on 31 December 2008 , a report, together with a proposal, if appropriate, amending the conditions on electronic invoicing in order to take account of possible future technological developments in this field.Member States may not impose on taxable persons supplying goods or services in their territory any other obligations or formalities relating to the transmission of invoices by electronic means. However, they may provide, until 31 December 2005 , that the use of such a system is to be subject to prior notification.Member States may lay down specific conditions for invoices issued by electronic means for goods or services supplied in their territory from a country with which no legal instrument exists relating to mutual assistance similar in scope to that laid down by Directives 76/308/EEC and 77/799/EEC and by Regulation (EEC) No 218/92. When batches containing several invoices are sent to the same recipient by electronic means, the details that are common to the individual invoices may be mentioned only once if, for each invoice, all the information is accessible. (d) Every taxable person shall ensure that copies of invoices issued by himself, by his customer or, in his name and on his behalf, by a third party, and all the invoices which he has received are stored. For the purposes of this Directive, the taxable person may decide the place of storage provided that he makes the invoices or information stored there available without undue delay to the competent authorities whenever they so request. Member States may, however, require taxable persons established in their territory to notify them of the place of storage, if it is outside their territory. Member States may, in addition, require taxable persons established in their territory to store within the country invoices issued by themselves or by their customers or, in their name and on their behalf, by a third party, as well as all the invoices which they have received, when the storage is not by electronic means guaranteeing full on-line access to the data concerned. The authenticity of the origin and integrity of the content of the invoices, as well as their readability, must be guaranteed throughout the storage period. As regards the invoices referred to in the third subparagraph of point (c), the information they contain may not be altered; it must remain legible throughout the aforementioned period. The Member States shall determine the period for which taxable persons must store invoices relating to goods or services supplied in their territory and invoices received by taxable persons established in their territory. In order to ensure that the conditions laid down in the third subparagraph are met, Member States referred to in the fourth subparagraph may require that invoices be stored in the original form in which they were sent, whether paper or electronic. They may also require that when invoices are stored by electronic means, the data guaranteeing the authenticity of the origin and integrity of the content also be stored. Member States referred to in the fourth subparagraph may impose specific conditions prohibiting or restricting the storage of invoices in a country with which no legal instrument exists relating to mutual assistance similar in scope to that laid down by Directives 76/308/EEC, 77/799/EEC and by Regulation (EEC) No 218/92 and to the right of access by electronic means, download and use referred to in Article 22a. Member States may, subject to conditions which they lay down, require the storage of invoices received by non-taxable persons. (e) For the purposes of points (c) and (d), transmission and storage of invoices "by electronic means" shall mean transmission or making available to the recipient and storage using electronic equipment for processing (including digital compression) and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means. For the purposes of this Directive, Member States shall accept documents or messages in paper or electronic form as invoices if they meet the conditions laid down in this paragraph.
(a) Every taxable person shall submit a return by a deadline to be determined by Member States. That deadline may not be more than two months later than the end of each tax period. The tax period shall be fixed by each Member State at one month, two months or a quarter. Member States may, however, set different periods provided that they do not exceed one year. Member States shall, subject to conditions which they lay down, allow the taxable person to make such returns by electronic means, and may also require that electronic means are used. (b) The return shall set out all the information needed to calculate the tax that has become chargeable and the deductions to be made including, where appropriate, and in so far as it seems necessary for the establishment of the basis of assessment, the total value of the transactions relative to such tax and deductions and the value of any exempt transactions. (c) The return shall also set out: on the one hand, the total value, less value added tax, of the supplies of goods referred to in Article 28c (A) on which tax has become chargeable during the period. The following shall also be added: the total value, less value added tax, of the supplies of goods referred to in the second sentence of Article 8 (1) (a) and in Article 28b (B) (1) effected within the territory of another Member State for which tax has become chargeable during the return period where the place of departure of the dispatch or transport of the goods is situated in the territory of the country, on the other hand, the total amount, less value-added tax of the intra-Community acquisitions of goods referred to in Article 28a (1) and (6) effected within the territory of the country on which tax has become chargeable. The following shall also be added: the total value, less value-added tax, of the supplies of goods referred to in the second sentence of Article 8 (1) (a) and in Article 28 (b) (B) (1) effected in the territory of the country on which tax has become chargeable during the return period, where the place of departure of the dispatch or transport of the goods is situated within the territory of another Member State, and the total amount, less value-added tax, of the supplies of goods made within the territory of the country for which the taxable person has been designated as the person liable for the tax in accordance with Article 28c (E) (3) and under which the tax has become payable in the course of the period covered by the declaration.
(a) Member States may require a taxable person to submit a statement, including all the particulars specified in paragraph 4, concerning all transactions carried out in the preceding year. That statement shall provide all the information necessary for any adjustments. Member States shall, subject to conditions which they lay down, allow the taxable person to make such statements by electronic means, and may also require that electronic means are used. (b) Every taxable person identified for value added tax purposes shall also submit a recapitulative statement of the acquirers identified for value added tax purposes to whom he has supplied goods under the conditions provided for in Article 28c (A) (a) and (d), and of consignees identified for value added tax purposes in the transactions referred to in the fifth subparagraph. The recapitulative statement shall be drawn up for each calendar quarter within a period and in accordance with procedures to be determined by the Member States, which shall take the measures necessary to ensure that the provisions concerning administrative cooperation in the field of indirect taxation are in any event complied with. Member States shall, subject to conditions which they lay down, allow the taxable person to make such statements by electronic means, and may also require that electronic means are used. The recapitulative statement shall set out: the number by which the taxable person is identified for purposes of value added tax in the territory of the country and under which he effected supplies of goods in the conditions laid down in Article 28c (A) (a), the number by which each person acquiring goods is identified for purposes of value added tax in another Member State and under which the goods were supplied to him, for each person acquiring goods, the total value of the supplies of goods effected by the taxable person. Those amounts shall be declared for the calendar quarter during which the tax became chargeable. The recapitulative statement shall also set out: for the supplies of goods covered by Article 28c (A) (d), the number by means of which the taxable person is identified for purposes of value added tax in the territory of the country, the number by which he is identified in the Member State of arrival of the dispatch or transport and the total amount of the supplies, determined in accordance with Article 28e (2), the amounts of adjustments made pursuant to Article 11 (C) (1). Those amounts shall be declared for the calendar quarter during which the person acquiring the goods is notified of the adjustment.
In the cases set out in the third subparagraph of Article 28b (A) (2), the taxable person identified for value added tax purposes within the territory of the country shall mention in a clear way on the recapitulative statement: the number by which he is identified for value added tax purposes within the territory of the country and under which he carried out the intra-Community acquisition and the subsequent supply of goods, the number by which, within the territory of the Member State of arrival of the dispatch or transport of the goods, the consignee of the subsequent supply by the taxable person is identified, and, for each consignee, the total amount, less value added tax, of the supplies made by the taxable person within the territory of the Member State of arrival of the dispatch or transport of the goods. These amounts shall be declared for the calendar quarter during which the tax became chargeable.
(c) By way of derogation from (b), Member States may: require recapitulative statements to be filed on a monthly basis, require that recapitulative statements give additional particulars.
(d) In the case of supplies of new means of transport effected under the conditions laid down in Article 28c (A) (b) by a taxable person identified for purposes of value added tax to a purchaser not identified for purposes of value added tax or by a taxable person as defined in Article 28a (4), Member States shall take the measures necessary to ensure that the vendor communicates all the information necessary for value added tax to be applied and inspected by the tax authority. (e) Member States may require taxable persons who in the territory of the country effect intra-Community acquisitions of goods as defined in Article 28a (1) (a) and (6) to submit statements giving details of such acquisitions provided, however, that such statements may not be required for a period of less than one month. Member States may also require persons who effect intra-Community acquisitions of new means of transport as defined in Article 28a (1) (b) to provide, when submitting the return referred to in paragraph 4, all the information necessary for value added tax to be applied and inspected by the tax authority.
(a) Member States may release from certain or all obligations: taxable persons carrying out only supplies of goods or of services which are exempt pursuant to Articles 13 and 15, taxable persons eligible for the exemption from tax provided for in Article 24 and for the derogation provided for in Article 28a (1) (a), second subparagraph, taxable persons carrying out none of the transactions referred to in paragraph 4 (c).
Without prejudice to the provisions laid down in point (d), Member States may not, however, release the taxable persons referred to in the third indent from the obligations referred to in Article 22(3). (b) Member States may release taxable persons other than those referred to in (a) from certain of the obligations referred to in 2 (a). (c) Member States may release taxable persons from payment of the tax due where the amount involved is insignificant. (d) Subject to consultation of the Committee provided for in Article 29 and under the conditions which they may lay down, Member States may provide that invoices in respect of goods supplied or services rendered in their territory do not have to fulfil some of the conditions laid down in paragraph 3(b) in the following cases: when the amount of the invoice is minor, or when commercial or administrative practice in the business sector concerned or the technical conditions under which the invoices are issued make it difficult to comply with all the requirements referred to in paragraph 3(b).
In any case, these invoices must contain the following: the date of issue, identification of the taxable person, identification of the type of goods supplied or services rendered, the tax due or the information needed to calculate it.
The simplified arrangements provided for in this point may not be applied to transactions referred to in paragraph 4(c). (e) In cases where Member States make use of the option provided for in the third indent of point (a) to refrain from allocating a number as referred to in paragraph 1(c) to taxable persons who do not carry out any of the transactions referred to in paragraph 4(c), and where the supplier or the customer have not been allocated an identification number of this type, the invoice should feature instead another number called the tax reference number, as defined by the Member States concerned. When the taxable person has been allocated an identification number as referred to in paragraph 1(c), the Member States referred to in the first subparagraph may also require the invoice to show: for services rendered referred to in Article 28b(C), (D), (E) and (F) and for supplies of goods referred to in Article 28c(A) and (E) point 3, the number referred to in paragraph 1(c) and the tax reference number of the supplier; for other supplies of goods and services, only the tax reference number of the supplier or only the number referred to in paragraph 1(c).
(a) Member States may authorize taxable persons who meet the following three conditions to file one-year recapitulative statements indicating the numbers by which the persons to whom those taxable persons have supplied goods under the conditions laid down in Article 28c (A) are identified for purposes of value added tax in other Member States: the total annual value, less value added tax, of their supplies of goods or provisions of services, as defined in Articles 5, 6 and 28a (5), does not exceed by more than ECU 35000 the amount of the annual turnover which is used as a reference for application of the exemption from tax provided for in Article 24,the total annual value, less value added tax, of supplies of goods effected by them under the conditions laid down in Article 28c (A) does not exceed the equivalent in national currency of ECU 15000 ,supplies of goods effected by them under the conditions laid down in Article 28c (A) are other than supplies of new means of transport;
(b) Member States which set at over three months the tax period for which taxable persons must submit the returns provided for in paragraph 4 may authorize such persons to submit recapitulative statements for the same period where those taxable persons meet the following three conditions: the overall annual value, less value added tax, of the goods and the services they supply, as defined in Articles 5, 6 and 28a (5), does not exceed the equivalent in national currency of ECU 200000 ,the total annual value, less value added tax, of supplies of goods effected by them under the conditions laid down in Article 28c (A) does not exceed the equivalent in national currency of ECU 15000 ,supplies of goods effected by them under the conditions laid down in Article 28c (A) are other than supplies of new means of transport."
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(a) agricultural products supplied by flat-rate farmers to taxable persons other than those eligible within the territory of the country for the flat-rate scheme provided for in this Article; (b) agricultural products supplied by flat-rate farmers, under the conditions laid down in Article 28 c (A), to non-taxable legal persons not eligible, in the Member State of arrival of the dispatch or transport of the agricultural products thus supplied, for the derogation provided for in Article 28a (1) (a), second subparagraph; (c) agricultural services supplied by flat-rate farmers to taxable persons other than those eligible within the territory of the country for the flat-rate scheme provided for in this Article.
(a) by the purchaser or customer. In that event, the taxable purchaser or customer shall be authorized, as provided for in Article 17 and in accordance with the procedures laid down by the Member States, to deduct from the tax for which he is liable within the territory of the country the amount of the flat-rate compensation he has paid to flat-rate farmers. Member States shall refund to the purchaser or customer the amount of the flat-rate compensation he has paid to flat-rate farmers in respect of any of the following transactions: supplies of agricultural products effected under the conditions laid down in Article 28c (A) to taxable persons, or to non-taxable legal persons acting as such in another Member State within which they are not eligible for the derogation provided for in the second subparagraph of Article 28a (1) (a), supplies of agricultural products effected under the conditions laid down in Article 15 and in Article 16 (1) (B), (D) and (E) to taxable purchasers established outside the Community, provided that the products are used by those purchasers for the purposes of the transactions referred to in Article 17 (3) (a) and (b) or for the purposes of services which are deemed to be supplied within the territory of the country and on which tax is payable solely by the customers under Article 21 (1) (b), supplies of agricultural services to taxable customers established within the Community but in other Member States or to taxable customers established outside the Community, provided that the services are used by those customers for the purposes of the transactions referred to in Article 17 (3) (a) and (b) and for the purposes of services which are deemed to be supplied within the territory of the country and on which tax is payable solely by the customers under Article 21 (1) (b).
Member States shall determine the method by which the refunds are to be made; in particular, they may apply Article 17 (4); or (b) by the public authorities."
1. Member States may exempt supplies by tax-free shops of goods to be carried away in the personal luggage of travellers taking intra-Community flights or sea crossings to other Member States. For the purposes of this Article: (a) ‘tax-free shop shall mean any establishment situated within an airport or port which fulfils the conditions laid down by the competent public authorities pursuant, in particular, to paragraph 5; (b) ‘traveller to another Member State shall mean any passenger holding a transport document for air or sea travel stating that the immediate destination is an airport or port situated in another Member State; (c) ‘intra-Community flight or sea crossing shall mean any transport, by air or sea, starting within the territory of the country as defined in Article 3, where the actual place of arrival is situated within another Member State.
Supplies of goods effected by tax-free shops shall include supplies of goods effected on board aircraft or vessels during intra-Community passenger transport. This exemption shall also apply to supplies of goods effected by tax-free shops in either of two Channel Tunnel terminals, for passengers holding valid tickets for the journey between those two terminals. 2. Eligibility for the exemption provided for in paragraph 1 shall apply only to supplies of goods: (a) the total value of which per person per journey does not exceed ECU 90. By way of derogation from Article 28m, Member States shall determine the equivalent in national currency of the above amount in accordance with Article 7 (2) of Directive 69/169/EEC. Where the total value of several items or of several supplies of goods per person per journey exceeds those limits, the exemption shall be granted up to those amounts, on the understanding that the value of an item may not be split; (b) involving quantities per person per journey not exceeding the limits laid down by the Community provisions in force for the movement of travellers between third countries and the Community. The value of supplies of goods effected within the quantitative limits laid down in the previous subparagraph shall not be taken into account for the application of (a).
3. Member States shall grant every taxable person the right to a deduction or refund of the value added tax referred to in Article 17 (2) in so far as the goods and services are used for the purposes of his supplies of goods exempt under this Article. 4. Member States which exercise the option provided for in Article 16 (2) shall also grant eligibility under that provision to imports, intra-Community acquisitions and supplies of goods to a taxable person for the purposes of his supplies of goods exempt pursuant to this Article. 5. Member States shall take the measures necessary to ensure the correct and straightforward application of the exemptions provided for in this Article and to prevent any evasion, avoidance or abuse.
entered the territory of the country within the meaning of Article 3 before 1 January 1993 ,and were placed, on entry into the territory of that country, under one of the regimes referred to in Article 14 (1) (b) or (c), or Article 16 (1) (A), and have not left that regime before 1 Jannuary 1993 , the provisions in force at the moment the goods were placed under that regime shall continue to apply for the period, as determined by those provisions, the goods remain under that regime.
(a) the removal, including irregular removal, of goods from the regime referred to in Article 14 (1) (c) under which the goods were placed before 1 January 1993 under the conditions set out in paragraph 1;(b) the removal, including irregular removal, of goods from the regime referred to in Article 16 (1) (A) under which the goods were placed before 1 January 1993 under the conditions set out in paragraph 1;(c) the termination of a Community internal transit operation started before 1 January 1993 in the Community for the purpose of supply of goods for consideration made before1 January 1993 in the Community by a taxable person acting as such;(d) the termination of an external transit operation started before 1 January 1993 ;(e) any irregularity or offence committed during an external transit operation started under the conditions set out in (c) or any Community external transit operation referred to in (d); (f) the use within the country, by a taxable or non-taxable person, of goods which have been supplied to him, before 1 January 1993 , within another Member State, where the following conditions are met:the supply of these goods has been exempted, or was likely to be exempted, pursuant to Article 15 (1) and (2), the goods were not imported within the country before 1 January 1993 .
(a) the imported goods are dispatched or transported outside the Community within the meaning of Article 3; or (b) the imported goods, within the meaning of paragraph 2 (a), are other than a means of transport and are dispatched or transported to the Member State from which they were exported and to the person who exported them; or (c) the imported goods, within the meaning of paragraph 2 (a), are means of transport which were acquired or imported before 1 January 1993 , in accordance with the general conditions of taxation in force on the domestic market of a Member State, within the meaning of Article 3, and/or have not been subject by reason of their exportation to any exemption from or refund of value added tax.This condition shall be deemed to be fulfilled when the date of the first use of the means of transport was before 1 January 1985 or when the amount of tax due because of the importation is insignificant.
(a) the special arrangements shall apply only to supplies of the means of transport referred to in Article 28a (2) (a) and regarded as second-hand goods within the meaning of Article 26a (A) (d), effected by taxable dealers within the meaning of Article 26a (A) (e), and subject to the special tax arrangements for taxing the margin pursuant to Article 26a (B) (1) and (2). Supplies of new means of transport within the meaning of Article 28a (2) (b) that are carried out under the conditions specified in Article 28c (A) shall be excluded from these special arrangements; (b) the tax due in respect of each supply referred to in (a) is equal to the amount of tax that would be due if that supply had been subject to the normal arrangements for value added tax, less the amount of value added tax regarded as being incorporated in the purchase price of the means of transport by the taxable dealer; (c) the tax regarded as being incorporated in the purchase price of the means of transport by the taxable dealer shall be calculated according to the following method: the purchase price to be taken into account shall be the purchase price within the meaning of Article 26a (B) (3), that purchase price paid by the taxable dealer shall be deemed to include the tax that would have been due if the taxable dealer's supplier had subjected the supply to the normal value added tax arrangements, the rate to be taken into account shall be the rate applicable within the meaning of Article 12 (1), in the Member State within which the place of the supply to the taxable dealer, determined in accordance with Article 8, is deemed to be situated;
(d) the tax due in respect of each supply as referred to in (a), determined in accordance with the provisions of (b), may not be less than the amount of tax that would be due if that supply had been subject to the special arrangements for taxing the margin in accordance with Article 26a (B) (3). For the application of the above provisions, the Member States have the option of providing that if the supply had been subject to the special arrangements for taxation of the margin, that margin would not have been less than 10 % of the selling price, within the meaning of B (3); (e) the taxable dealer shall not be entitled to indicate separately on the invoices he issues, or on any other document in lieu, tax relating to supplies which he is subjecting to the special arrangements; (f) taxable persons shall not be entitled to deduct from the tax for which they are liable tax due or paid in respect of second-hand means of transport supplied to them by a taxable dealer, in so far as the supply of those goods by the taxable dealer is subject to the tax arrangements in accordance with (a); (g) by way of derogation from Article 28a (1) (a), intra-Community acquisitions of means of transport are not subject to value added tax where the vendor is a taxable dealer acting as such and the second-hand means of transport acquired has been subject to the tax, in the Member State of departure of the dispatch or transport, in accordance with (a); (h) Articles 28b (B) and 28c (A) (a) and (d) shall not apply to supplies of second-hand means of transport subject to tax in accordance with (a).
(a) for the application of the special arrangements for taxable dealers to these supplies of goods, the taxable amount shall be determined in accordance with Article 11 (A) (1), (2) and (3); (b) in so far as the goods are used for the needs of his operations which are taxed in accordance with (a), the taxable dealer shall be authorized to deduct from the tax for which he is liable: the value added tax due or paid for works of art, collectors' items or antiques which are or will be supplied to him by another taxable dealer, where the supply by that other taxable dealer has been taxed in accordance with (a), the value added tax deemed to be included in the purchase price of the works of art, collectors' items or antiques which are or will be supplied to him by another taxable dealer, where the supply by that other taxable dealer has been subject to value added tax in accordance with the special arrangements for the taxation of the margin provided for in Article 26a (B), in the Member State within whose territory the place of that supply, determined in accordance with Article 8, is deemed to be situated. This right to deduct shall arise at the time when the tax due for te supply taxed in accordance with (a) becomes chargeable;
(c) for the application of the provisions laid down in the second indent of (b), the purchase price of the works of art, collectors' items or antiques the supply of which by a taxable dealer is taxed in accordance with (a) shall be determined in accordance with Article 26a (B) (3) and the tax deemed to be included in this purchase price shall be calculated according to the following method: the purchase price shall be deemed to include the value added tax that would have been due if the taxable margin made by the supplier had been equal to 20 % of the purchase price, the rate to be taken into account shall be the rate applicable, within the meaning of Article 12 (1), in the Member State within whose territory the place of the supply that is subject to the special arrangements for taxation of the profit margin, determined in accordance with Article 8, is deemed to be situated;
(d) where he applies the normal arrangements for value added tax to the supply of a work of art, collectors' item or antique which has been supplied to him by another taxable dealer and where the goods have been taxed in accordance with (a), the taxable dealer shall be authorized to deduct from his tax liability the value added tax referred to in (b); (e) the category of rates applicable to these supplies of goods shall be that which was applicable on 1 January 1993 ;(f) for the application of the fourth indent of Article 26a (B) (2), the fourth indent of Article 26a (C) (1) and Article 26a (D) (b) and (c), the supplies of works of art, collectors' items or antiques, taxed in accordance with (a), shall be deemed by Member States to be supplies subject to value added tax in accordance with the special arrangements for taxation of the profit margin provided for in Article 26a (B); (g) where the supplies of works of art, collectors' items or antiques taxed in accordance with (a) are effected under the conditions provided for in Article 28c (A), the invoice issued in accordance with Article 22 (3) shall contain an endorsement indicating that the special taxation arrangements for taxing the margin provided for in Article 28o (4) have been applied.
"Community" shall mean the territory of the Community as defined in Article 3 before accession, "new Member States" shall mean the territory of the Member States acceding to the European Union on 1 January 1995 and on1 May 2004 , as defined for each of those Member States in Article 3 of this Directive,"enlarged Community" shall mean the territory of the Community as defined in Article 3, after accession.
entered the territory of the Community or of one of the new Member States before the date of accession, and were placed, on entry into the territory of the Community or of one of the new Member States, under a temporary admission procedure with full exemption from import duties, under one of the regimes referred to in Article 16 (1) (B) (a) to (d) or under a similar regime in one of the new Member States, and have not left that regime before the date of accession,
were placed, before the date of accession, under the common transit procedure or under another customs transit procedure, and have not left that procedure before the date of accession,
(a) the removal, including irregular removal, of goods from a temporary admission procedure under which they were placed before the date of accession under the conditions set out in paragraph 2; (b) the removal, including irregular removal, of goods either from one of the regimes referred to in Article 16 (1) (B) (a) to (d) or from a similar regime under which they were placed before the date of accession under the conditions set out in paragraph 2; (c) the termination of one of the procedures referred to in paragraph 3 which was started before the date of accession in one of new Member States for the purposes of a supply of goods for consideration effected before that date in that Member State by a taxable person acting as such; (d) any irregularity or offence committed during one of the procedures referred to in paragraph 3 under the conditions set out at (c).
the supply of those goods has been exempted, or was likely to be exempted, either under Article 15 (1) and (2) or under a similar provision in the new Member States, the goods were not imported into one of the new Member States or into the Community before the date of accession.
(a) the imported goods are dispatched or transported outside the enlarged Community; or (b) the imported goods within the meaning of paragraph 4 (a) are other than means of transport and are redispatched or transported to the Member State from which they were exported and to the person who exported them; or (c) the imported goods within the meaning of paragraph 4 (a) are means of transport which were acquired or imported before the date of accession in accordance with the general conditions of taxation in force on the domestic market of one of the new Member States or of one of the Member States of the Community and/or have not been subject, by reason of their exportation, to any exemption from, or refund of, value added tax.
when, in respect of Austria, Finland and Sweden, the date of the first use of the means of transport was before 1 January 1987 ;when, in respect of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, the date of the first use of the means of transport was before 1 May 1996 ;when the amount of tax due by reason of the importation is insignificant.
mineral oils, alcohol and alcoholic beverages, manufactured tobacco.
(a) the formalities relating to the entry of such goods into the Community shall be the same as those laid down by the Community customs provisions in force for the import of goods into the customs territory of the Community; (b) when the place of arrival of the dispatch or transport of these goods is situated outside the Member State where they enter the Community, they shall circulate in the Community under the internal Community transit procedure laid down by the Community customs provisions in force, insofar as they have been the subject of a declaration placing them under this regime when the goods entered the Community; (c) when at the moment of their entry into the Community the goods are found to be in one of the situations which would qualify them, if they were imported within the meaning of Article 7 (1) (a), to benefit from one of the arrangements referred to in Article 16 (1) (B) (a), (b), (c) and (d), or under a temporary arrangement in full exemption from import duties, the Member States shall take measures ensuring that the goods may remain in the Community under the same conditions as those laid down for the application of such arrangements.
(a) the formalities relating to the export of those goods outside the territory of the Community shall be the same as the Community customs provisions in force in relation to export of goods outside the customs territory of the Community; (b) for goods which are temporarily exported outside the Community, in order to be reimported, the Member States shall take the measures necessary to ensure that, on reimportation into the Community, such goods may benefit from the same provisions as if they had been temporarily exported outside the customs territory of the Community.
1. General agriculture, including viticulture 2. Growing of fruit (including olives) and of vegetables, flowers and ornamental plants, both in the open and under glass 3. Production of mushrooms, spices, seeds and propagating materials; nurseries
1. General stock farming 2. Poultry farming 3. Rabbit farming 4. Beekeeping 5. Silkworm farming 6. Snail farming
1. Fresh-water fishing 2. Fish farming 3. Breeding of mussels, oysters and other molluscs and crustaceans 4. Frog farming
field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting packing and preparation for market, for example drying, cleaning, grinding, disinfecting and ensilage of agricultural products storage of agricultural products stock minding, rearing and fattening hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings technical assistance destruction of weeds and pests, dusting and spraying of crops and land operation of irrigation and drainage equipment lopping, tree felling and other forestry services
1. the value of the total final production including farmers own consumption of the classes "agricultural products and game" and "wood in the rough" as set out in points IV and V below, plus the output of the processing activities referred to in point V of Annex A; 2. the value of the total inputs required to achieve the production referred to in (1); 3. the value of the gross fixed-asset formation in connection with the activities listed in Annexes A and B.
| Wheat and spelt | ||
| Winter vheat and spelt | — | |
| Spring wheat | — | |
| Durum wheat | ||
| Winter wheat | — | |
| Spring wheat | — | |
| Rye | 10.02.00 | |
| Winter rye | — | |
| Spring rye | — | |
| Meslin | ||
| Barley | ||
| Spring barley | — | |
| Winter barley | — | |
| Oats | ||
| Summer meslin | — | |
| Maize | ||
| Other cereals (excluding rice) | ||
| Buckwheat | 10.07.10 | |
| Millet | 10.07.91 | |
| Grain sorghum | 10.07.95 | |
| Canary seed | 10.07.96 | |
| Cereals, not elsewhere specified (excluding rice) | 10.07.99 | |
| 10.06.11 | ||
| Dried peas and fodder peas | 07.05.11 | |
| Dried peas (other than for fodder) | — | |
| Dried peas (excluding chick peas) | — | |
| Chick peas | — | |
| Fodder peas | — | |
| Haricot beans | 07.05.15 | |
| Broad and field beans | 07.05.95 | |
| Lentils | 07.05.91 | |
| Vetches | 12.03.31 | 2 |
| Lupins | 12.03.49 | 2 |
| Dried pulses not elsewhere specified, pulse mixtures and cereal and pulse mixtures | 07.05.97 | |
| New potatoes | ||
| Main crop potatoes | ||
| Seed potatoes | 07.01.11 | |
| Sugar beet | 12.04.11 | |
| Mangolds and fodder beet | 12.10.10 | |
| Swedes, fodder carrots, fodder turnips | ||
| Swedes | ||
| Fodder carrots, fodder turnips | ||
| Fodder cabbages and kales | 12.10.99 | 2 |
| Jerusalem artichokes | 07.06.10 | |
| Sweet potatoes | 07.06.50 | |
| Roots and fodder brassicas not elsewhere specified | 3 | |
| Colza and rape seed | 12.01.91 | |
| Winter colza | — | |
| Summer colza | — | |
| Rape | — | |
| Sunflower seed | 12.01.95 | |
| Soya beans | 12.01.40 | |
| Castor seed | 12.01.50 | |
| Linseed | ||
| Sesame seed | 12.01.97 | |
| Hemp seed | 12.01.94 | |
| Mustard seed | 12.01.92 | |
| Oil poppy and poppy seed | 12.01.93 | |
| Flax | 54.01.10 | |
| Hemp | 57.01.10 | |
| Unmanufactured tobacco (including dried tobacco) | ||
| Hops | 12.06.00 | |
| Chicory roots | 12.05.00 | |
| Saffron | 09.10.31 | |
| Caraway | 07.01.82 | |
| Medicinal plants, aromatics, spices and plants for perfume extraction not elsewhere specified | ||
| Cauliflowers | ||
| Brussels sprouts | 07.01.26 | |
| White cabbages | 07.01.23 | |
| Red cabbages | ||
| Savoy cabbages | 07.01.27 | 1 |
| Green cabbages | ||
| Cabbages not elsewhere specified | ||
| Celery and celeriac | 2 | |
| Leeks | 07.01.68 | |
| Cabbage lettuces | ||
| Endives | 07.01.36 | 1 |
| Spinach | 07.01.29 | |
| Asparagus | 07.01.71 | |
| Witloof chicory | 07.01.34 | |
| Artichokes | 07.01.73 | |
| Corn salad | 07.01.36 | 2 |
| Cardoons and edible thistle | 07.01.37 | |
| Fennel | 07.01.91 | |
| Rhubarb | 07.01.97 | 1 |
| Cress | ||
| Parsley | ||
| Broccoli | ||
| Leaf and stalk vegetables not elsewhere specified | ||
| Tomatoes | ||
| Cucumbers and gherkins | ||
| Melons | 08.09.10 | |
| Aubergines, marrows and pumpkins, courgettes | 07.01.95 | |
| Sweet capsicum | 07.01.93 | |
| Other vegetables grown for fruit | 07.01.97 | 3 |
| Kohlrabi | 07.01.27 | 2 |
| Turnips | 07.01.54 | |
| Carrots | ||
| Garlic | 07.01.67 | |
| Onions and shallots | 07.01 (62-63-66) | |
| Beetroot (red beet) | ||
| Salsify and scorzonera | ||
| Other root and tuber crops (chives, radishes, French turnips, horse radishes) | ||
| Green peas | ||
| Beans | ||
| Other pod vegetables | 07.01.49 | |
| Cultivated mushrooms | 07.01.87 | |
| Dessert apples | 08.06 (13-15-17) | |
| Dessert pears | 08.06 (36-38) | |
| Cider apples and perry pears | ||
| Cider apples | 08.06.11 | |
| Perry pears | 08.06.32 | |
| Peaches | 08.07.32 | |
| Apricots | 08.07.10 | |
| Cherries | 08.07 (51-55) | |
| Plums (including greengages, mirabelles and quetsches) | 08.07 (71-75) | |
| Other stone fruit | 08.07.90 | |
| Walnuts | 08.05.31 | |
| Hazelnuts | 08.05.91 | |
| Almonds | ||
| Chestnuts | 08.05.50 | |
| Pistaches | 08.05.70 | |
| Nuts not elsewhere specified | 08.05.97 | 1 |
| Figs | 08.03.10 | |
| Quinces | 08.06.50 | |
| Other tree fruits, not elsewhere specified (excluding tropical fruit) | 08.09.90 | 1 |
| Strawberries | 08.08 (11-15) | |
| Blackcurrants | 08.08.41 | |
| Red currants | 08.08.49 | 1 |
| Raspberries | ||
| Gooseberries | 08.08.90 | 1 |
| Other berries (e.g. cultivated blackberries) | 08.09.90 | 2 |
| Oranges | 08.02 (21-22-24-27) | |
| Mandarins and clementines | 08.02 (32-36) | |
| Lemons | 08.02.50 | |
| Grapefruit | 08.02.70 | |
| Other citrus fruit | 08.02.90 | |
| Citrons | — | |
| Limes | — | |
| Bergamots | — | |
| Citrus fruit not elsewhere specified | — | |
| Table grapes | 08.04 (21-23) | |
| Other grapes (for wine-making, fruit juice production and processing into raisins) | 08.04 (25-27) | |
| Table olives | 07.01.78 | |
| Other olives (for olive oil production) | ||
| Fodder crops | 12.10.99 | 1 |
| Fruit trees and bushes | 06.02 (19-40-51-55) | |
| Vine slips | 06.02 (10-30) | |
| Ornamental trees and shrubs | 06.02 (71-75-79-98) | |
| Forest seedlings and cuttings | 06.02.60 | |
| Osier, rushes, rattans | 14.01 (11-19-51-59) | |
| Reeds, bamboos | 14.01 (31-39) | |
| Other vegetable materials used primarily for plaiting | 14.01.90 | |
| Flower bulbs, corms and tubers | 06.01.10 | |
| Ornamental plants | ||
| Cut flowers, branches and foliage | ||
| Christmas trees | ||
| Perennial plants | 06.02.92 | |
| Agricultural seeds (1) | ||
| 12.03.31 | 1 | |
| 12.03.49 | 1 | |
| Flower seeds | 12.03.81 | |
| Products gathered in the wild | 07.01 (88 — 89) | |
| 08.05.97 | 2 | |
| 08.08.31 | ||
| 08.08.35 | ||
| 08.08.49 | 2 | |
| 08.08.90 | 2 | |
| 23.06.10 | 1 | |
| By-products from cultivation of: | ||
| Cereals (excluding rice) | ||
| Rice | ||
| Pulses | ||
| Root crops | ||
| Industrial crops | ||
| Fresh vegetables | ||
| Fruit and citrus fruit | 2 | |
| Grapes and olives | ||
| Other crops | ||
| Crop products not elsewhere specified | ||
| Grape must | 22.04.00 | |
| Wine | 22.05 (21-25-31-35-41-44-45-47-51-57-59-61-69) | |
| By-products of wine production | 23.05.00 | |
| Pure olive oil | 15.07.06 | |
| Olive oil, unrefined | 15.07 (07 — 08) | |
| By-products of olive oil extraction | 23.04.05 | |
| Domestic cattle | 01.02 (11-13-14-15-17) | |
| Calves | — | |
| Other cattle, less than one year old | — | |
| Heifers | — | |
| Cows | — | |
| One to two years old | — | |
| More than two years old | — | |
| One to two years old | — | |
| More than two years old | — | |
| Domestic pigs | 01.03 (11 — 15 — 17) | |
| Piglets | — | |
| Young pigs | — | |
| Pigs for fattening | — | |
| Sows and gilts for breeding | — | |
| Breeding boars | — | |
| Horses | 01.01 (11 — 15 — 19) | |
| Donkeys | 01.01.31 | |
| Mules and hinnies | 01.01.50 | |
| Domestic sheep | 01.04 (11 — 13) | |
| Domestic goats | 01.04.15 | |
| Hens, cocks, cockerels, pullets, chicks | 01.05 (10 — 91) | |
| Ducks | 01.05.93 | |
| Geese | 01.05.95 | |
| Turkeys | 01.05.97 | |
| Guinea fowl | 01.05.98 | |
| Domestic rabbits | 01.06.10 | |
| Domestic pigeons | 01.06.30 | |
| Bees | — | |
| Silkworms | — | |
| Animals reared for fur | — | |
| Snails (excluding sea-snails) | 03.03.66 | |
| Animals not elsewhere specified | 1 | |
| Game | ||
| Game meat | 02.04.30 | |
| Cows' milk | — | |
| Ewes' milk | — | |
| Goats' milk | — | |
| Buffalo milk | — | |
| Hatching eggs | 04.05.12 | 1 |
| Other | 04.05.14 | |
| Hatching eggs | 04.05.12 | 2 |
| Other | ||
| Raw wool (including animal hair | ||
| Honey | 04.06.00 | |
| Silkworm cocoons | 50.01.00 | |
| By-products of livestock production | ||
| Livestock products not elsewhere specified | ||
| Groundnuts | ||
| Copra | 12.01.20 | |
| Palm nuts and kernels | 12.01.30 | |
| Cotton seed | 12.01.96 | |
| Oil seeds and oleaginous fruit not elsewhere specified | 12.01.99 | |
| Cotton | 55.01.00 | |
| Manila hemp | 57.02.00 | |
| Jute | 57.03.10 | |
| Sisal | 57.04.10 | |
| Coir | 57.04.30 | |
| Ramie | 54.02.00 | |
| Fibre plants, not elsewhere specified | 57.04.50 | |
| Coffee | 09.01.11 | |
| Cocoa | 18.01.00 | |
| Sugar cane | 12.04.30 | |
| Coconuts | 08.01.75 | |
| Cashew nuts | 08.01.77 | |
| Brazil nuts | 08.01.80 | |
| Pecans | 08.05.80 | |
| Dates | 08.01.10 | |
| Bananas | 08.01 (31 — 35) | |
| Pineapples | 08.01.50 | |
| Papaws | 08.08.50 | |
| Tropical fruit, not elsewhere specified | 08.01 (60 — 99) | |
| Ivory, unpolished | 05.10.00 |
Coniferous timber for industrial uses Coniferous long timber — 1. logs (1) fir, spruce, douglas (2) pine, larch
— 2. mine timber (1) fir, spruce, douglas (2) pine, larch
— 3. other long timber (1) fir, spruce, douglas (2) pine, larch
Coniferous plywood — 1 fir, spruce, douglas — 2 pine, larch
Coniferous firewood Fir, spruce, douglas Pine, larch
Leaf-wood for industrial uses Long timber (leaf-wood) — 1. logs (1) oak (2) beech (3) poplar (4) other
— 2. mine timber (1) oak (2) other
— 3. other long timber (1) oak (2) beech (3) poplar (4) other
Plywood (leaf) — 1. oak — 2. beech — 3. poplar — 4. other
Firewood (leaf) oak beech poplar other Forestry services I.e. services which are usually performed by forestry undertakings themselves (e.g. felling of timber). Other products (e.g. bark, cork, resin)
1. Telecommunications 2. The supply of water, gas, electricity and steam 3. The transport of goods 4. Port and airport services 5. Passenger transport 6. Supply of new goods manufactured for sale 7. The transactions of agricultural intervention agencies in respect of agricultural products carried out pursuant to Regulations on the common organization of the market in these products 8. The running of trade fairs and exhibitions 9. Warehousing 10. The activities of commercial publicity bodies 11. The activities of travel agencies 12. The running of staff shops, cooperatives and industrial canteens and similar institutions 13. Transactions other than those specified in Article 13 A (1) (q), of radio and television bodies
1. 2. Transactions referred to in Article 13 A (1) (e) 3. 4. 5. 6. 7. Transactions referred to in Article 13 A (1) (q) 8. 9. 10. 11. Supplies covered by Article 13 B (g) in so far as they are made by taxable persons who were entitled to deduction of input tax on the building concerned 12. 13. 14. 15. The services of travel agents referred to in Article 26, and those of travel agents acting in the name and on account of the traveller, for journeys outside the Community
1. Admission to sporting events 2. Services supplied by authors, artists, performers, lawyers and other members of the liberal professions, other than the medical and paramedical professions, in so far as these are not services specified in Annex B to the second Council Directive of 11 April 1967 3. 4. 5. Telecommunications services supplied by public postal services and supplies of goods incidental thereto 6. Services supplied by undertakers and cremation services, together with goods related thereto 7. Transactions carried out by blind persons or workshops for the blind provided these exemptions do not give rise to significant distortion of competition 8. The supply of goods and services to official bodies responsible for the construction, setting out and maintenance of cemeteries, graves and monuments commemorating war dead 9. 10. Transactions of hospitals not covered by Article 13 A (1) (b) 11. 12. The supply of water by public authorities 13. 14. 15. 16. Supplies of those buildings and land described in Article 4 (3) 17. Passenger transport The transport of goods such as luggage or motor vehicles accompanying passengers and the supply of services related to the transport of passengers, shall only be exempted in so far as the transport of the passengers themselves is exempt 18. 19. 20. 21. 22. 23. The supply, modification, repair, maintenance, chartering and hiring of aircraft, including equipment incorporated or used therein, used by State institutions 24. 25. The supply, modification, repair, maintenance, chartering and hiring of warships 26. Transactions concerning gold other than gold for industrial use 27. The services of travel agents referred to in Article 26, and those of travel agents acting in the name and on account of the traveller, for journeys within the Community
1. The right of option referred to in Article 28 (3) (c) may be granted in the following circumstances: (a) in the case of transactions specified in Annex E: Member States which already exempt these supplies but also give right of option for taxation, may maintain this right of option (b) in the case of transactions specified in Annex F: Member States which provisionally maintain the right to exempt such supplies may grant taxable persons the right to opt for taxation.
2. Member States already granting a right of option for taxation not covered by the provisions of paragraph 1 above may allow taxpayers exercising it to maintain it until at the latest the end of three years from the date the Directive comes into force.
| Category | Description |
|---|---|
| 1 | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in preparation of foodstuffs; products normally intended to be used to supplement or substitute foodstuffs |
| 2 | Water supplies |
| 3 | Pharmaceutical products of a kind normally used for health care, prevention of diseases and treatment for medical and veterinary purposes, including products used for contraception and sanitary protection |
| 4 | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods, and children's car seats |
| 5 | Transport of passengers and their accompanying luggage |
| 6 | Supply, including on loan by libraries, of books (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript, maps and hydrographic or similar charts), newspapers and periodicals, other than material wholly or substantially devoted to advertising matter |
| 7 | |
| 8 | Services supplied by or royalties due to writers, composers and performing artists |
| 9 | Supply, construction, renovation and alteration of housing provided as part of a social policy |
| 10 | Supplies of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings |
| 11 | Accommodation provided by hotels and similar establishments including the provision of holiday accomodation (SCI! accommodation) and the letting of camping sites and caravan parks |
| 12 | Admission to sporting events |
| 13 | Use of sporting facilities |
| 14 | Supply of goods and services by organizations recognized as charities by Member States and engaged in welfare or social security work, insofar as these supplies are not exempt under Article 13 |
| 15 | Services supplied by undertakers and cremation services, together with the supply of goods related thereto |
| 16 | Provision of medical and dental care as well as thermal treatment in so far as these services are not exempt under Article 13 |
| 17 | Services supplied in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 4 (5) |
(a) "works of art" shall mean: pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701 ),original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process (CN code 97020000 ),original sculptures and statuary, in any material, provided that they are executed entirely by the artist; sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 97030000 ); on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before1 January 1989 ,tapestries (CN code 58050000 ) and wall textiles (CN code63040000 ) made by hand from original designs provided by artists, provided that there are not more than eight copies of each,individual pieces of ceramics executed entirely by the artist and signed by him, enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmiths' and silversmiths' wares, photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included;
(b) "collectors' items" shall mean: postage or revenue stamps, postmarks, first-day covers, pre-stamped stationary and the like, franked, or if unfranked not being of legal tender and not being intended for use as legal tender (CN code 97040000 ),collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaetological, ethnographic or numismatic interest ( CN code 97050000 );
(c) "antiques" shall mean objects other than works of art or collectors' items, which are more than 100 years old (CN code 97060000 ).
| Description of goods | CN code |
|---|---|
| Tin | |
| Copper | |
| Zinc | |
| Nickel | |
| Aluminium | |
| Lead | |
| Indium | |
| Cereals | |
| Oil seeds and oleaginous fruit | |
| Coconuts, Brazil nuts and cashew nuts | |
| Other nuts | |
| Olives | |
| Grains and seeds (including soya beans | |
| Coffee, not roasted | |
| Tea | |
| Cocoa beans, whole or broken, raw or roasted | |
| Raw sugar | |
| Rubber, in primary forms or in plates, sheets or strip | |
| Wool | |
| Chemicals in bulk | |
| Mineral oils (including propane and butane; also including crude petroleum oils) | |
| Silver | |
| Platinum (palladium, rhodium) | |
| Potatoes | |
| Vegetable oils and fats and their fractions, whether or not refined, but not chemically modified |
bicycles, shoes and leather goods, clothing and household linen (including mending and alteration).