Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Modified by
  • Council Directive 2006/138/ECof 19 December 2006amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services, 32006L0138, December 29, 2006
  • Council Directive 2007/75/ECof 20 December 2007amending Directive 2006/112/EC with regard to certain temporary provisions concerning rates of value added tax, 32007L0075, December 29, 2007
  • Council Directive 2008/8/ECof 12 February 2008amending Directive 2006/112/EC as regards the place of supply of services, 32008L0008, February 20, 2008
  • Council Directive 2008/117/ECof 16 December 2008amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions, 32008L0117, January 20, 2009
  • Council Directive 2009/47/ECof 5 May 2009amending Directive 2006/112/EC as regards reduced rates of value added tax, 32009L0047, May 9, 2009
  • Council Directive 2009/69/ECof 25 June 2009amending Directive 2006/112/EC on the common system of value added tax as regards tax evasion linked to imports, 32009L0069, July 4, 2009
  • Council Directive 2009/162/EUof 22 December 2009amending various provisions of Directive 2006/112/EC on the common system of value added tax, 32009L0162, January 15, 2010
  • Council Directive 2010/23/EUof 16 March 2010amending Directive 2006/112/EC on the common system of value added tax, as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain services susceptible to fraud, 32010L0023, March 20, 2010
  • Council Directive 2010/45/EUof 13 July 2010amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing, 32010L0045, July 22, 2010
  • Council Directive 2010/88/EUof 7 December 2010amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate, 32010L0088, December 10, 2010
  • Actconcerning the conditions of accession of the Republic of Croatia and the adjustments to the Treaty on European Union, the Treaty on the Functioning of the European Union and the Treaty establishing the European Atomic Energy Community, 12012J/ACT, April 24, 2012
  • Council Directive 2013/42/EUof 22 July 2013amending Directive 2006/112/EC on the common system of value added tax, as regards a Quick Reaction Mechanism against VAT fraud, 32013L0042, July 26, 2013
  • Council Directive 2013/43/EUof 22 July 2013amending Directive 2006/112/EC on the common system of value added tax, as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud, 32013L0043, July 26, 2013
  • Council Directive 2013/61/EUof 17 December 2013amending Directives 2006/112/EC and 2008/118/EC as regards the French outermost regions and Mayotte in particular, 32013L0061, December 28, 2013
  • Council Directive (EU) 2016/856of 25 May 2016amending Directive 2006/112/EC on the common system of value added tax, as regards the duration of the obligation to respect a minimum standard rate, 32016L0856, May 31, 2016
  • Council Directive (EU) 2016/1065of 27 June 2016amending Directive 2006/112/EC as regards the treatment of vouchers, 32016L1065, July 1, 2016
  • Council Directive (EU) 2017/2455of 5 December 2017amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goodsCorrigendum to Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods(Official Journal of the European Union L 348 of 29 December 2017)Corrigendum to Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods(Official Journal of the European Union L 125 of 22 May 2018)Corrigendum to Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods(Official Journal of the European Union L 348 of 29 December 2017)Corrigendum to Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods(Official Journal of the European Union L 348 of 29 December 2017)Council Decision (EU) 2020/1109of 20 July 2020amending Directives (EU) 2017/2455 and (EU) 2019/1995 as regards the dates of transposition and application in response to the COVID-19 pandemic, 32017L245532017L2455R(01)32017L2455R(04)32017L2455R(05)32017L2455R(06)32020D1109, December 29, 2017
  • Council Decision (EU) 2020/1109of 20 July 2020amending Directives (EU) 2017/2455 and (EU) 2019/1995 as regards the dates of transposition and application in response to the COVID-19 pandemic, 32020D1109, July 29, 2020
  • Council Directive (EU) 2018/912of 22 June 2018amending Directive 2006/112/EC on the common system of value added tax as regards the obligation to respect a minimum standard rate, 32018L0912, June 27, 2018
  • Council Directive (EU) 2018/1695of 6 November 2018amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraudCorrigendum to Council Directive (EU) 2018/1695 of 6 November 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud(Official Journal of the European Union L 282 of 12 November 2018), 32018L169532018L1695R(01), November 12, 2018
  • Council Directive (EU) 2018/1713of 6 November 2018amending Directive 2006/112/EC as regards rates of value added tax applied to books, newspapers and periodicals, 32018L1713, November 14, 2018
  • Council Directive (EU) 2018/1910of 4 December 2018amending Directive 2006/112/EC as regards the harmonisation and simplification of certain rules in the value added tax system for the taxation of trade between Member States, 32018L1910, December 7, 2018
  • Council Directive (EU) 2018/2057of 20 December 2018amending Directive 2006/112/EC on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold, 32018L2057, December 27, 2018
  • Council Directive (EU) 2019/475of 18 February 2019amending Directives 2006/112/EC and 2008/118/EC as regards the inclusion of the Italian municipality of Campione d'Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application of Directive 2008/118/EC, 32019L0475, March 25, 2019
  • Council Directive (EU) 2019/1995of 21 November 2019amending Directive 2006/112/EC as regards provisions relating to distance sales of goods and certain domestic supplies of goods, 32019L1995, December 2, 2019
  • Council Directive (EU) 2019/2235of 16 December 2019amending Directive 2006/112/EC on the common system of value added tax and Directive 2008/118/EC concerning the general arrangements for excise duty as regards defence efforts within the Union framework, 32019L2235, December 30, 2019
  • Council Directive (EU) 2020/284of 18 February 2020amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers, 32020L0284, March 2, 2020
  • Council Directive (EU) 2020/1756of 20 November 2020amending Directive 2006/112/EC on the common system of value added tax as regards the identification of taxable persons in Northern Ireland, 32020L1756, November 25, 2020
  • Council Directive (EU) 2020/2020of 7 December 2020amending Directive 2006/112/EC as regards temporary measures in relation to value added tax applicable to COVID-19 vaccines and in vitro diagnostic medical devices in response to the COVID-19 pandemic, 32020L2020, December 11, 2020
  • Council Directive (EU) 2021/1159of 13 July 2021amending Directive 2006/112/EC as regards temporary exemptions on importations and on certain supplies, in response to the COVID-19 pandemic, 32021L1159, July 15, 2021
  • Council Directive (EU) 2022/542of 5 April 2022amending Directives 2006/112/EC and (EU) 2020/285 as regards rates of value added tax, 32022L0542, April 6, 2022
  • Council Directive (EU) 2022/890of 3 June 2022amending Directive 2006/112/EC as regards the extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud, 32022L0890, June 8, 2022
Corrected by
  • Corrigendum to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, 32006L0112R(01), December 20, 2007
  • Corrigendum to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, 32006L0112R(10), September 14, 2012
  • Corrigendum to Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods, 32017L2455R(01), May 22, 2018
  • Corrigendum to Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods, 32017L2455R(04), September 6, 2018
  • Corrigendum to Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods, 32017L2455R(05), September 6, 2018
  • Corrigendum to Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods, 32017L2455R(06), September 25, 2019
  • Corrigendum to Council Directive (EU) 2018/1695 of 6 November 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud, 32018L1695R(01), December 27, 2018
Council Directive 2006/112/ECof 28 November 2006on the common system of value added tax TITLE ISUBJECT MATTER AND SCOPE
Article 11.This Directive establishes the common system of value added tax (VAT).2.The principle of the common system of VAT entails the application to goods and services of a general tax on consumption exactly proportional to the price of the goods and services, however many transactions take place in the production and distribution process before the stage at which the tax is charged.On each transaction, VAT, calculated on the price of the goods or services at the rate applicable to such goods or services, shall be chargeable after deduction of the amount of VAT borne directly by the various cost components.The common system of VAT shall be applied up to and including the retail trade stage.
Article 21.The following transactions shall be subject to VAT:(a)the supply of goods for consideration within the territory of a Member State by a taxable person acting as such;(b)the intra-Community acquisition of goods for consideration within the territory of a Member State by:(i)a taxable person acting as such, or a non-taxable legal person, where the vendor is a taxable person acting as such who is not eligible for the exemption for small enterprises provided for in Articles 282 to 292 and who is not covered by Articles 33 or 36;(ii)in the case of new means of transport, a taxable person, or a non-taxable legal person, whose other acquisitions are not subject to VAT pursuant to Article 3(1), or any other non-taxable person;(iii)in the case of products subject to excise duty, where the excise duty on the intra-Community acquisition is chargeable, pursuant to Directive 92/12/EEC, within the territory of the Member State, a taxable person, or a non-taxable legal person, whose other acquisitions are not subject to VAT pursuant to Article 3(1);(c)the supply of services for consideration within the territory of a Member State by a taxable person acting as such;(d)the importation of goods.2.(a)For the purposes of point (ii) of paragraph 1(b), the following shall be regarded as "means of transport", where they are intended for the transport of persons or goods:(i)motorised land vehicles the capacity of which exceeds 48 cubic centimetres or the power of which exceeds 7,2 kilowatts;(ii)vessels exceeding 7,5 metres in length, with the exception of vessels used for navigation on the high seas and carrying passengers for reward, and of vessels used for the purposes of commercial, industrial or fishing activities, or for rescue or assistance at sea, or for inshore fishing;(iii)aircraft the take-off weight of which exceeds 1550 kilograms, with the exception of aircraft used by airlines operating for reward chiefly on international routes.(b)These means of transport shall be regarded as "new" in the cases:(i)of motorised land vehicles, where the supply takes place within six months of the date of first entry into service or where the vehicle has travelled for no more than 6000 kilometres;(ii)of vessels, where the supply takes place within three months of the date of first entry into service or where the vessel has sailed for no more than 100 hours;(iii)of aircraft, where the supply takes place within three months of the date of first entry into service or where the aircraft has flown for no more than 40 hours.(c)Member States shall lay down the conditions under which the facts referred to in point (b) may be regarded as established.3."Products subject to excise duty" shall mean energy products, alcohol and alcoholic beverages and manufactured tobacco, as defined by current Community legislation, but not gas supplied through a natural gas system situated within the territory of the Community or any network connected to such a system.
Article 31.By way of derogation from Article 2(1)(b)(i), the following transactions shall not be subject to VAT:(a)the intra-Community acquisition of goods by a taxable person or a non-taxable legal person, where the supply of such goods within the territory of the Member State of acquisition would be exempt pursuant to Articles 148 and 151;(b)the intra-Community acquisition of goods, other than those referred to in point (a) and Article 4, and other than new means of transport or products subject to excise duty, by a taxable person for the purposes of his agricultural, forestry or fisheries business subject to the common flat-rate scheme for farmers, or by a taxable person who carries out only supplies of goods or services in respect of which VAT is not deductible, or by a non-taxable legal person.2.Point (b) of paragraph 1 shall apply only if the following conditions are met:(a)during the current calendar year, the total value of intra-Community acquisitions of goods does not exceed a threshold which the Member States shall determine but which may not be less than EUR 10000 or the equivalent in national currency;(b)during the previous calendar year, the total value of intra-Community acquisitions of goods did not exceed the threshold provided for in point (a).The threshold which serves as the reference shall consist of the total value, exclusive of VAT due or paid in the Member State in which dispatch or transport of the goods began, of the intra-Community acquisitions of goods as referred to under point (b) of paragraph 1.3.Member States shall grant taxable persons and non-taxable legal persons eligible under point (b) of paragraph 1 the right to opt for the general scheme provided for in Article 2(1)(b)(i).Member States shall lay down the detailed rules for the exercise of the option referred to in the first subparagraph, which shall in any event cover a period of two calendar years.
Article 4In addition to the transactions referred to in Article 3, the following transactions shall not be subject to VAT:(a)the intra-Community acquisition of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), where the vendor is a taxable dealer acting as such and VAT has been applied to the goods in the Member State in which their dispatch or transport began, in accordance with the margin scheme provided for in Articles 312 to 325;(b)the intra-Community acquisition of second-hand means of transport, as defined in Article 327(3), where the vendor is a taxable dealer acting as such and VAT has been applied to the means of transport in the Member State in which their dispatch or transport began, in accordance with the transitional arrangements for second-hand means of transport;(c)the intra-Community acquisition of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), where the vendor is an organiser of sales by public auction, acting as such, and VAT has been applied to the goods in the Member State in which their dispatch or transport began, in accordance with the special arrangements for sales by public auction.
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