Sixth Council Directive
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
(77/388/EEC) (repealed)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE I

INTRODUCTORY PROVISIONS
Article 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE II

SCOPE
Article 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE III

TERRITORIAL APPLICATION
Article 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE IV

TAXABLE PERSONS
Article 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE V

TAXABLE TRANSACTIONS

Supply of goods
Article 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supply of services
Article 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Imports
Article 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE VI

PLACE OF TAXABLE TRANSACTIONS

Supply of goods
Article 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supply of services
Article 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE VII

CHARGEABLE EVENT AND CHARGEABILITY OF TAX
Article 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE VIII

TAXABLE AMOUNT
Article 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE IX

RATES
Article 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE X

EXEMPTIONS

Exemptions within the territory of the country
Article 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemptions on importation
Article 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemption of exports from the Community and like transactions and international transport
Article 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special exemptions linked to international goods traffic
Article 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE XI

DEDUCTIONS

Origin and scope of the right to deduct
Article 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rules governing the exercise of the right to deduct
Article 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Calculation of the deductible proportion
Article 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Adjustments of deductions
Article 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE XII

PERSONS LIABLE FOR PAYMENT FOR TAX

Persons liable to pay tax to the authorities
Article 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE XIII

OBLIGATIONS OF PERSONS LIABLE FOR PAYMENT

Obligations under the internal system
Article 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Right of access to invoices stored by electronic means in another Member State
Article 22a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Obligations in respect of imports
Article 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE XIV

SPECIAL SCHEMES

Special scheme for small undertakings
Article 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 24a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Common flat-rate scheme for farmers
Article 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special scheme for travel agents
Article 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques
Article 26a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special scheme for investment gold
Article 26b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special scheme for non-established taxable persons supplying electronic services to non-taxable persons
Article 26c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TlTLE XV

SIMPLIFICATION PROCEDURES
Article 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE XVI

TRANSITIONAL PROVISIONS
Article 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE XVIa

TRANSITIONAL ARRANGEMENTS FOR THE TAXATION OF TRADE BETWEEN MEMBER STATES

Scope
Article 28a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Place of transactions
Article 28b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemptions
Article 28c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chargeable event and chargeability of tax
Article 28d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Taxable amount and rate applicable
Article 28e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Right of deduction
Article 28f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Persons liable for payment of the tax
Article 28g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Obligations of persons liable for payment
Article 28h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special scheme for small undertakings
Article 28i . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Common flat-rate scheme for farmers
Article 28j . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Miscellaneous provisions
Article 28k . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Period of application
Article 28l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rate of conversion
Article 28m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transitional measures
Article 28n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE XVIb

TRANSITIONAL PROVISIONS APPLICABLE IN THE FIELD OF SECOND-HAND GOODS, WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES
Article 28o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE XVIc

Transitional measures applicable in the context of the accession to the European Union of Austria, Finland and Sweden on 1 January 1995 and of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia on 1 May 2004
Article 28p . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE XVII

VALUE ADDED TAX COMMITTEE
Article 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Implementing measures
Article 29a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE XVIII

MISCELLANEOUS

International agreements
Article 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Unit of account
Article 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 33a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE XIX

FINAL PROVISIONS
Article 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ANNEX A

LIST OF AGRICULTURAL PRODUCTION ACTIVITIES
I.

CROP PRODUCTION
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
II.

STOCK FARMING TOGETHER WITH CULTIVATION
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
III.

FORESTRY
IV.

FISHERIES
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ANNEX B

LIST OF AGRICULTURAL SERVICES
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ANNEX C

COMMON METHOD OF CALCULATION
I.

For the purposes of calculating the value added for all agricultural, forestry and fisheries undertakings, the following shall be taken into account exclusive of value added tax:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
IV.

AGRICULTURAL PRODUCTS AND GAME
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
V.

WOOD IN THE ROUGH
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ANNEX D

LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD PARAGRAPH OF ARTICLE 4 (5)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ANNEX E

TRANSACTIONS REFERRED TO IN ARTICLE 28 (3) (A)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ANNEX F

TRANSACTIONS REFERRED TO IN ARTICLE 28 (3) (B)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ANNEX G

RIGHT OF OPTION
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ANNEX H

LIST OF SUPPLIES OF GOODS AND SERVICES WHICH MAY BE SUBJECT TO REDUCED RATES OF VAT
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ANNEX I

WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ANNEX J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ANNEX K

List of supplies of services referred to in Article 28(6)
1.

Small services of repairing:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repealed by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.