CHAPTER I
SUBJECT MATTER
Article 1
This Regulation lays down measures for the implementation of certain...
CHAPTER II
SCOPE
Article 2
The following shall not result in intra-Community acquisitions within the...
Article 3
Without prejudice to point (b) of the first paragraph of...
Article 4
A taxable person who is entitled to non-taxation of his...
CHAPTER III
TAXABLE PERSONS
Article 5
A European Economic Interest Grouping (EEIG) constituted in accordance with...
CHAPTER IV
TAXABLE TRANSACTIONS
Article 6
(1) Restaurant and catering services mean services consisting of the...
Article 6a
(1) Telecommunications services within the meaning of Article 24(2) of...
Article 6b
(1) Broadcasting services shall include services consisting of audio and...
Article 7
(1) ‘Electronically supplied services’ as referred to in Directive 2006/112/EC...
Article 8
If a taxable person only assembles the various parts of...
Article 9
The sale of an option, where such a sale is...
Article 9a
(1) For the application of Article 28 of Directive 2006/112/EC,...
CHAPTER V
PLACE OF TAXABLE TRANSACTIONS
SECTION 1
Concepts
Article 10
(1) For the application of Articles 44 and 45 of...
Article 11
(1) For the application of Article 44 of Directive 2006/112/EC,...
Article 12
For the application of Directive 2006/112/EC, the ‘permanent address’ of...
Article 13
The place where a natural person ‘usually resides’, whether or...
Article 13a
The place where a non-taxable legal person is established, as...
Article 13b
For the application of Directive 2006/112/EC, the following shall be...
SECTION 2
Place of supply of goods
Article 14
Where in the course of a calendar year the threshold...
Article 15
The section of a passenger transport operation effected within the...
SECTION 3
Place of intra-Community acquisitions of goods
Article 16
Where an intra-Community acquisition of goods within the meaning of...
SECTION 4
Place of supply of services
Subsection 1
Status of the customer
Article 17
(1) If the place of supply of services depends on...
Article 18
(1) Unless he has information to the contrary, the supplier...
Subsection 2
Capacity of the customer
Article 19
For the purpose of applying the rules concerning the place...
Subsection 3
Location of the customer
Article 20
Where a supply of services carried out for a taxable...
Article 21
Where a supply of services to a taxable person, or...
Article 22
(1) In order to identify the customer’s fixed establishment to...
Article 23
(1) From 1 January 2013, where, in accordance with the...
Article 24
Where services covered by the first subparagraph of Article 56(2)...
Subsection 3a
Presumptions for the location of the customer
Article 24a
(1) For the application of Articles 44, 58 and 59a...
Article 24b
For the application of Article 58 of Directive 2006/112/EC, where...
Article 24c
For the application of Article 56(2) of Directive 2006/112/EC, where...
Subsection 3b
Rebuttal of presumptions
Article 24d
(1) Where a supplier supplies a service listed in Article...
Subsection 3c
Evidence for the identification of the location of the customer and rebuttal of presumptions
Article 24e
For the purposes of applying the rules in Article 56(2)...
Article 24f
For the purpose of applying the rules in Article 58...
Subsection 4
Common provision regarding determination of the status, the capacity and the location of the customer
Article 25
For the application of the rules governing the place of...
Subsection 5
Supply of services governed by the general rules
Article 26
A transaction whereby a body assigns television broadcasting rights in...
Article 27
The supply of services which consist in applying for or...
Article 28
In so far as they constitute a single service, the...
Article 29
Without prejudice to Article 41 of this Regulation, the supply...
Subsection 6
Supply of services by intermediaries
Article 30
The supply of services of intermediaries as referred to in...
Article 31
Services supplied by intermediaries acting in the name and on...
Subsection 6a
Supply of services connected with immovable property
Article 31a
(1) Services connected with immovable property, as referred to in...
Article 31b
Where equipment is put at the disposal of a customer...
Article 31c
For the purpose of determining the place of supply of...
Subsection 7
Supply of cultural, artistic, sporting, scientific, educational, entertainment, and similar services
Article 32
(1) Services in respect of admission to cultural, artistic, sporting,...
Article 33
The ancillary services referred to in Article 53 of Directive...
Article 33a
The supply of tickets granting access to a cultural, artistic,...
Subsection 8
Supply of ancillary transport services and valuations of and work on movable property
Article 34
Except where the goods being assembled become part of immovable...
Subsection 9
Supply of restaurant and catering services on board means of transport
Article 35
The section of a passenger transport operation effected within the...
Article 36
Where restaurant services and catering services are supplied during the...
Article 37
The place of supply of a restaurant service or catering...
Subsection 10
Hiring of means of transport
Article 38
(1) ‘Means of transport’ as referred to in Article 56...
Article 39
(1) For the application of Article 56 of Directive 2006/112/EC,...
Article 40
The place where the means of transport is actually put...
Subsection 11
Supply of services to non-taxable persons outside the Community
Article 41
The supply of services of translation of texts to a...
CHAPTER VI
TAXABLE AMOUNT
Article 42
Where a supplier of goods or services, as a condition...
CHAPTER VII
RATES
Article 43
‘Provision of holiday accommodation’ as referred to in point (12)...
CHAPTER VIII
EXEMPTIONS
SECTION 1
Exemptions for certain activities in the public interest
Article 44
Vocational training or retraining services provided under the conditions set...
SECTION 2
Exemptions for other activities
Article 45
The exemption provided for in point (e) of Article 135(1)...
SECTION 2A
Exemptions for intra-Community transactions
Article 45a
(1) For the purpose of applying the exemptions laid down...
SECTION 3
Exemptions on importation
Article 46
The exemption provided for in Article 144 of Directive 2006/112/EC...
SECTION 4
Exemptions on exportation
Article 47
‘Means of transport for private use’ as referred to in...
Article 48
In order to determine whether, as a condition for the...
SECTION 5
Exemptions relating to certain transactions treated as exports
Article 49
The exemption provided for in Article 151 of Directive 2006/112/EC...
Article 50
(1) In order to qualify for recognition as an international...
Article 51
(1) Where the recipient of a supply of goods or...
CHAPTER IX
DEDUCTIONS
Article 52
Where the Member State of importation has introduced an electronic...
CHAPTER X
OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
SECTION 1
Persons liable to pay the VAT
Article 53
(1) For the application of Article 192a of Directive 2006/112/EC,...
Article 54
Where a taxable person has established his place of business...
SECTION 1A
General obligations
Article 54a
(1) The register referred to in Article 243(3) of Directive 2006/112/EC that...
SECTION 2
Miscellaneous provisions
Article 55
For the transactions referred to in Article 262 of Directive...
CHAPTER XI
SPECIAL SCHEMES
SECTION 1
Special scheme for investment gold
Article 56
‘Weights accepted by the bullion markets’ as referred to in...
Article 57
For the purposes of establishing the list of gold coins...
SECTION 2
Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (Articles 358 to 369k of Directive 2006/112/EC)
Subsection 1
Definitions
Article 57a
For the purposes of this Section, the following definitions shall...
Subsection 2
Application of the Union scheme
Article 57b
Where a taxable person using the Union scheme has established...
Subsection 3
Scope of the Union scheme
Article 57c
The Union scheme shall not apply to telecommunications, broadcasting or...
Subsection 4
Identification
Article 57d
When a taxable person informs the Member State of identification...
Article 57e
The Member State of identification shall identify the taxable person...
Article 57f
(1) Where a taxable person using the Union scheme ceases...
Article 57g
A taxable person using a special scheme may cease using...
Subsection 5
Reporting obligations
Article 57h
(1) A taxable person shall, no later than the tenth...
Subsection 6
Exclusion
Article 58
Where at least one of the criteria for exclusion laid...
Article 58a
A taxable person using a special scheme who has, for...
Article 58b
(1) Where a taxable person is excluded from one of...
Article 58c
A taxable person who has been excluded from one of...
Subsection 7
VAT return
Article 59
(1) Any return period within the meaning of Article 364...
Article 59a
Where a taxable person using a special scheme has supplied...
Article 60
Amounts on VAT returns made under the special schemes shall...
Article 60a
The Member State of identification shall remind, by electronic means,...
Article 61
(1) Changes to the figures contained in a VAT return...
Article 61a
If a taxable person: ceases to use one of the...
Subsection 8
Currency
Article 61b
Where a Member State of identification whose currency is not...
Subsection 9
Payments
Article 62
Without prejudice to the third paragraph of Article 63a, and...
Article 63
A Member State of identification which receives a payment in...
Article 63a
Where a taxable person has submitted a VAT return under...
Article 63b
Where no VAT return has been submitted, or where the...
Subsection 10
Records
Article 63c
(1) In order to be regarded as sufficiently detailed within...
CHAPTER XII
FINAL PROVISIONS
Article 64
Regulation (EC) No 1777/2005 is hereby repealed. References made to...
Article 65
This Regulation shall enter into force on the 20th day...
ANNEX I
Article 7 of this Regulation
(1)
Point (1) of Annex II to Directive 2006/112/EC:
(2)
Point (2) of Annex II to Directive 2006/112/EC:
(3)
Point (3) of Annex II to Directive 2006/112/EC:
(4)
Point (4) of Annex II to Directive 2006/112/EC:
(5)
Point (5) of Annex II to Directive 2006/112/EC:
ANNEX II
Article 51 of this Regulation
Explanatory notes
1.
For the supplier and/or the authorised warehousekeeper, this certificate serves...
2.
The general specification of the paper to be used is...
3.
By its declaration in box 3 of the certificate, the...
4.
By its declaration in box 4 of the certificate, the...
5.
The reference to the purchase order form (box 5.B of...
6.
The abovementioned declaration by the eligible body/individual; shall be authenticated...
7.
To simplify the procedure, the competent authority can dispense with...
ANNEX III
ANNEX IV
Council Implementing Regulation (EU) No 282/2011
of 15 March 2011
laying down implementing measures for Directive 2006/112/EC on the common system of value added tax
(recast)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax , and in particular Article 397 thereof,
Having regard to the proposal from the European Commission,
Whereas:
(1)
A number of substantial changes are to be made to Council Regulation (EC) No 1777/2005 of 17 October 2005 laying down implementing measures for Directive 77/388/EEC on the common system of value added tax . It is desirable, for reasons of clarity and rationalisation, that the provisions in question should be recast.
(2)
Directive 2006/112/EC contains rules on value added tax (VAT) which, in some cases, are subject to interpretation by the Member States. The adoption of common provisions implementing Directive 2006/112/EC should ensure that application of the VAT system complies more fully with the objective of the internal market, in cases where divergences in application have arisen or may arise which are incompatible with the proper functioning of such internal market. These implementing measures are legally binding only from the date of the entry into force of this Regulation and are without prejudice to the validity of the legislation and interpretation previously adopted by the Member States.
(3)
Changes resulting from the adoption of Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services should be reflected in this Regulation.
(4)
The objective of this Regulation is to ensure uniform application of the current VAT system by laying down rules implementing Directive 2006/112/EC, in particular in respect of taxable persons, the supply of goods and services, and the place of taxable transactions. In accordance with the principle of proportionality as set out in Article 5(4) of the Treaty on European Union, this Regulation does not go beyond what is necessary in order to achieve this objective. Since it is binding and directly applicable in all Member States, uniformity of application will be best ensured by a Regulation.
(5)
These implementing provisions contain specific rules in response to selective questions of application and are designed to bring uniform treatment throughout the Union to those specific circumstances only. They are therefore not conclusive for other cases and, in view of their formulation, are to be applied restrictively.
(6)
If a non-taxable person changes residence and transfers a new means of transport, or a new means of transport returns to the Member State from which it was originally supplied exempt of VAT to the non-taxable person returning it, it should be clarified that such a transfer does not constitute the intra-Community acquisition of a new means of transport.
(7)
For certain services, it is sufficient for the supplier to demonstrate that the customer for these services, whether or not a taxable person, is located outside the Community for the supply of those services to fall outside the scope of VAT.
(8)
It should be specified that the allocation of a VAT identification number to a taxable person who makes or receives a supply of services to or from another Member State, and for which the VAT is payable solely by the customer, does not affect the right of that taxable person to benefit from non-taxation of his intra-Community acquisitions of goods. However, if the taxable person communicates his VAT identification number to the supplier in respect of an intra-Community acquisition of goods, he is in any event deemed to have opted to make those transactions subject to VAT.
(9)
The further integration of the internal market has led to an increased need for cooperation by economic operators established in different Member States across internal borders and the development of European economic interest groupings (EEIGs), constituted in accordance with Council Regulation (EEC) No 2137/85 of 25 July 1985 on the European Economic Interest Grouping (EEIG) . It should therefore be clarified that EEIGs are taxable persons where they supply goods or services for consideration.
(10)
It is necessary to clearly define restaurant and catering services, the distinction between the two, and the appropriate treatment of these services.
(11)
In order to enhance clarity, the transactions identified as electronically supplied services should be listed without the lists being definitive or exhaustive.
(12)
It is necessary, on the one hand, to establish that a transaction which consists solely of assembling the various parts of a machine provided by a customer must be considered as a supply of services, and, on the other hand, to establish the place of such supply when the service is supplied to a non-taxable person.
(13)
The sale of an option as a financial instrument should be treated as a supply of services separate from the underlying transactions to which the option relates.
(14)
To ensure the uniform application of rules relating to the place of taxable transactions, concepts such as the place where a taxable person has established his business, fixed establishment, permanent address and the place where a person usually resides should be clarified. While taking into account the case law of the Court of Justice, the use of criteria which are as clear and objective as possible should facilitate the practical application of these concepts.
(15)
Rules should be established to ensure the uniform treatment of supplies of goods once a supplier has exceeded the distance selling threshold for supplies to another Member State.
(16)
It should be clarified that the journey of the means of transport determines the section of a passenger transport operation effected within the Community, and not the journey of the passengers within it.
(17)
In the case of intra-Community acquisition of goods, the right of the Member State of acquisition to tax the acquisition should remain unaffected by the VAT treatment of the transaction in the Member States of departure.
(18)
The correct application of the rules governing the place of supply of services relies mainly on the status of the customer as a taxable or non-taxable person, and on the capacity in which he is acting. In order to determine the customer’s status as a taxable person, it is necessary to establish what the supplier should be required to obtain as evidence from his customer.
(19)
It should be clarified that when services supplied to a taxable person are intended for private use, including use by the customer’s staff, that taxable person cannot be deemed to be acting in his capacity as a taxable person. Communication by the customer of his VAT identification number to the supplier is sufficient to establish that the customer is acting in his capacity as a taxable person, unless the supplier has information to the contrary. It should also be ensured that a single service acquired for the business but also used for private purposes is only taxed in one place.
(20)
In order to determine the customer’s place of establishment precisely, the supplier of the service is required to verify the information provided by the customer.
(21)
Without prejudice to the general rule on the place of supply of services to a taxable person, where services are supplied to a customer established in more than one place, there should be rules to help the supplier determine the customer’s fixed establishment to which the service is provided, taking account of the circumstances. If the supplier of the services is not able to determine that place, there should be rules to clarify the supplier’s obligations. Those rules should not interfere with or change the customer’s obligations.
(22)
The time at which the supplier of the service must determine the status, the capacity and the location of the customer, whether a taxable person or not, should also be specified.
(23)
Without prejudice to the general application of the principle with respect to abusive practices to the provisions of this Regulation, it is appropriate to draw specific attention to its application to certain provisions of this Regulation.
(24)
Certain specific services such as the assignment of television broadcasting rights in respect of football matches, the translation of texts, services for claiming VAT refunds, and services as an intermediary to a non-taxable person involve cross-border scenarios or even the participation of economic operators established outside the Community. The place of supply of these services needs to be clearly determined in order to create greater legal certainty.
(25)
It should be specified that services supplied by an intermediary acting in the name and on behalf of another person who takes part in the provision of accommodation in the hotel sector are not governed by the specific rule for the supply of services connected with immovable property.
(26)
Where various services supplied in the framework of organising a funeral form part of a single service, the rule on the place of supply should also be determined.
(27)
In order to ensure uniform treatment of supplies of cultural, artistic, sporting, scientific, educational, entertainment and similar services, admission to such events and ancillary services which are related to admission need to be defined.
(28)
It is necessary to clarify the treatment of restaurant services and catering services supplied on board a means of transport when passenger transport is being carried out on the territory of several countries.
(29)
Given that particular rules for the hiring of a means of transport depend on the duration of its possession or use, it is necessary not only to establish which vehicles should be considered means of transport, but also to clarify the treatment of such a supply where one successive contract follows another. It is also necessary to determine the place where a means of transport is actually put at the disposal of the customer.
(30)
In certain specific circumstances a credit or debit card handling fee which is paid in connection with a transaction should not reduce the taxable amount for that transaction.
(31)
It is necessary to clarify that the reduced rate may be applied to the hiring out of tents, caravans and mobile homes installed on camping sites and used as accommodation.
(32)
Vocational training or retraining should include instruction relating directly to a trade or profession as well as any instruction aimed at acquiring or updating knowledge for vocational purposes, regardless of the duration of a course.
(33)
Platinum nobles should be treated as being excluded from the exemptions for currency, bank notes and coins.
(34)
It should be specified that the exemption of the supply of services relating to the importation of goods the value of which is included in the taxable amount of those goods should cover transport services carried out during a change of residence.
(35)
Goods transported outside the Community by the purchaser thereof and used for the equipping, fuelling or provisioning of means of transport used for non-business purposes by persons other than natural persons, such as bodies governed by public law and associations, should be excluded from the exemption for export transactions.
(36)
To guarantee uniform administrative practices for the calculation of the minimum value for exemption on exportation of goods carried in the personal luggage of travellers, the provisions on such calculations should be harmonised.
(37)
It should be specified that the exemption for certain transactions treated as exports should also apply to services covered by the special scheme for electronically supplied services.
(38)
A body to be set up under the legal framework for a European Research Infrastructure Consortium (ERIC) should only qualify as an international body for the purposes of exemption from VAT where it fulfils certain conditions. The features necessary for it to benefit from exemption should therefore be identified.
(39)
Supplies of goods and services under diplomatic and consular arrangements, or to recognised international bodies, or to certain armed forces are exempt from VAT subject to certain limits and conditions. In order that a taxable person making such a supply from another Member State can establish that the conditions and limits for this exemption are met, an exemption certificate should be established.
(40)
Electronic import documents should also be admitted to exercise the right to deduct, where they fulfil the same requirements as paper-based documents.
(41)
Where a supplier of goods or services has a fixed establishment within the territory of the Member State where the tax is due, the circumstances under which that establishment should be liable for payment of VAT should be specified.
(42)
It should be clarified that a taxable person who has established his business within the territory of the Member State where the tax is due must be deemed to be a taxable person established in that Member State for the purposes of liability for the tax, even when that place of business is not involved in the supply of goods or services.
(43)
It should be clarified that every taxable person is required to communicate his VAT identification number, as soon as he has one, for certain taxable transactions in order to ensure fairer collection of the tax.
(44)
Weights for investment gold which are definitely accepted by the bullion market should be named and a common date for establishing the value of gold coins be determined to ensure equal treatment of economic operators.
(45)
The special scheme for taxable persons not established in the Community, supplying services electronically to non-taxable persons established or resident within the Community, is subject to certain conditions. Where those conditions are no longer fulfilled, the consequences thereof should, in particular, be made clear.
(46)
Certain changes result from Directive 2008/8/EC. Since those changes concern, on the one hand, the taxation of the long-term hiring of means of transport as from 1 January 2013 and, on the other, the taxation of electronically supplied services as from 1 January 2015, it should be specified that the corresponding Articles of this Regulation apply only as from those dates,
HAS ADOPTED THIS REGULATION:
OJ L 347, 11.12.2006, p. 1.
OJ L 288, 29.10.2005, p. 1.
OJ L 44, 20.2.2008, p. 11.
OJ L 199, 31.7.1985, p. 1.