Chapter 11

VAT shall be payable by any taxable person carrying out a taxable supply of goods or services, except where it is payable by another person in the…

1. Where the taxable supply of goods or services is carried out by a taxable person who is not established in the Member State in which the VAT is…

VAT shall be payable by any person who is identified for VAT purposes in the Member State in which the tax is due and to whom goods are supplied in…

VAT shall be payable by any taxable person to whom the services referred to in Article 56 are supplied or by any person identified for VAT purposes…

1. VAT shall be payable by the person to whom the goods are supplied when the following conditions are met:

1. Where specific transactions relating to investment gold between a taxable person who is a member of a regulated gold bullion market and another…

1. Member States may provide that the person liable for payment of VAT is the taxable person to whom any of the following supplies are made:

VAT shall be payable by any person making a taxable intra-Community acquisition of goods.

On importation, VAT shall be payable by any person or persons designated or recognised as liable by the Member State of importation.

VAT shall be payable by any person who causes goods to cease to be covered by the arrangements or situations listed in Articles 156, 157, 158, 160…

VAT shall be payable by any person who enters the VAT on an invoice.

1. Where, pursuant to Articles 193 to 197 and Articles 199 and 200, the person liable for payment of VAT is a taxable person who is not established…

In the situations referred to in Articles 193 to 200 and Articles 202, 203 and 204, Member States may provide that a person other than the person…

Any taxable person liable for payment of VAT must pay the net amount of the VAT when submitting the VAT return provided for in Article 250. Member…

Member States shall take the measures necessary to ensure that persons who are regarded as liable for payment of VAT in the stead of a taxable person…

Where Member States designate the customer for investment gold as the person liable for payment of VAT pursuant to Article 198(1) or if, in the case…

Member States shall take the measures necessary to ensure that non-taxable legal persons who are liable for payment of VAT due in respect of…

Member States shall adopt arrangements for payment of VAT on intra-Community acquisitions of new means of transport, as referred to in Article…

Member States shall lay down the detailed rules for payment in respect of the importation of goods.

Member States may release taxable persons from payment of the VAT due where the amount is insignificant.

1. Every taxable person shall state when his activity as a taxable person commences, changes or ceases.

1. Member States shall take the measures necessary to ensure that the following persons are identified by means of an individual number:

Each individual VAT identification number shall have a prefix in accordance with ISO code 3166 — alpha 2 — by which the Member State of issue may be…

Member States shall take the measures necessary to ensure that their identification systems enable the taxable persons referred to in Article 214 to…

For the purposes of this Chapter, ‘transmission or provision by electronic means’ shall mean transmission or provision to the addressee of data using…

For the purposes of this Directive, Member States shall accept documents or messages on paper or in electronic form as invoices if they meet the…

Any document or message that amends and refers specifically and unambiguously to the initial invoice shall be treated as an invoice.

Every taxable person shall ensure that, in respect of the following, an invoice is issued, either by himself or by his customer or, in his name and…

1. Member States may impose on taxable persons an obligation to issue an invoice in respect of supplies of goods or services made in their territory…

Member States may impose time limits on taxable persons for the issue of invoices when supplying goods or services in their territory.

In accordance with conditions to be laid down by the Member States in whose territory goods or services are supplied, a summary invoice may be drawn…

1. Invoices may be drawn up by the customer in respect of the supply to him, by a taxable person, of goods or services, if there is a prior agreement…

Member States may impose specific conditions on taxable persons supplying goods or services in their territory in cases where the third party, or the…

Without prejudice to the particular provisions laid down in this Directive, only the following details are required for VAT purposes on invoices…

Member States may require taxable persons established in their territory and supplying goods or services there to indicate the VAT identification…

Member States in whose territory goods or services are supplied may allow some of the compulsory details to be omitted from documents or messages…

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 VAT payable is expressed in the national…

For control purposes, Member States may require invoices in respect of supplies of goods or services in their territory and invoices received by…

Invoices issued pursuant to Section 2 may be sent on paper or, subject to acceptance by the recipient, they may be sent or made available by…

1. Invoices sent or made available by electronic means shall be accepted by Member States provided that the authenticity of the origin and the…

Member States may not impose on taxable persons supplying goods or services in their territory any other obligations or formalities relating to the…

Member States may lay down specific conditions for invoices issued by electronic means in respect of goods or services supplied in their territory…

Where batches containing several invoices are sent or made available to the same recipient by electronic means, the details common to the individual…

The Commission shall present, at the latest on 31 December 2008, a report and, if appropriate, a proposal amending the conditions applicable to…

1. After consulting the VAT Committee, Member States may, in accordance with conditions which they may lay down, provide that in the following cases…

In cases where Member States make use of the option under point (b) of the first subparagraph of Article 272(1) of not allocating a VAT…

Where the taxable person has been allocated a VAT identification number, the Member States exercising the option under point (b) of the first…

For the purposes of this Chapter, ‘storage of an invoice by electronic means’ shall mean storage of data using electronic equipment for processing…

Every taxable person shall keep accounts in sufficient detail for VAT to be applied and its application checked by the tax authorities.

1. Every taxable person shall keep a register of the goods dispatched or transported, by that person or on his behalf, to a destination outside the…

Every taxable person shall ensure that copies of the invoices issued by himself, or by his customer or, in his name and on his behalf, by a third…

1. For the purposes of this Directive, the taxable person may decide the place of storage of all invoices provided that he makes the invoices or…

The authenticity of the origin and the integrity of the content of the invoices stored, as well as their legibility, must be guaranteed throughout…

1. Each Member State shall determine the period throughout which taxable persons must ensure the storage of invoices relating to the supply of goods…

Member States may, subject to conditions which they lay down, require the storage of invoices received by non-taxable persons.

Where a taxable person stores invoices which he issues or receives by electronic means guaranteeing on-line access to the data and where the place of…

1. Every taxable person shall submit a VAT return setting out all the information needed to calculate the tax that has become chargeable and the…

In addition to the information referred to in Article 250, the VAT return covering a given tax period shall show the following:

1. The VAT return shall be submitted by a deadline to be determined by Member States. That deadline may not be more than two months after the end of…

Sweden may apply a simplified procedure for small and medium-sized enterprises, whereby taxable persons carrying out only transactions taxable at…

In the case of supplies of new means of transport carried out in accordance with the conditions specified in Article 138(2)(a) by a taxable person…

Where Member States designate the customer of investment gold as the person liable for payment of VAT pursuant to Article 198(1) or if, in the case…

Member States shall take the measures necessary to ensure that persons who are regarded as liable for payment of VAT in the stead of a taxable person…

Member States shall take the measures necessary to ensure that non-taxable legal persons who are liable for payment of VAT due in respect of…

Member States shall lay down detailed rules for the submission of VAT returns in respect of intra-Community acquisitions of new means of transport…

Member States may require persons who make intra-Community acquisitions of new means of transport as referred to in Article 2(1)(b)(ii), to provide…

Member States shall lay down detailed rules for the submission of VAT returns in respect of the importation of goods.

1. Member States may require the taxable person to submit a return showing all the particulars specified in Articles 250 and 251 in respect of all…

Every taxable person identified for VAT purposes shall submit a recapitulative statement of the acquirers identified for VAT purposes to whom he has…

1. The recapitulative statement shall be drawn up for each calendar quarter within a period and in accordance with procedures to be determined by the…

1. The recapitulative statement shall set out the following information:

1. In the case of intra-Community acquisitions of goods, as referred to in Article 42, the taxable person identified for VAT purposes in the Member…

By way of derogation from Articles 264 and 265, Member States may provide that additional information is to be given in recapitulative statements.

Member States shall take the measures necessary to ensure that those persons who, in accordance with Articles 194 and 204, are regarded as liable for…

Member States may require that taxable persons who, in their territory, make intra-Community acquisitions of goods, or transactions treated as such…

Acting unanimously on a proposal from the Commission, the Council may authorise any Member State to introduce the special measures provided for in…

By virtue of the authorisation referred to in Article 269, Member States may permit taxable persons to submit annual recapitulative statements…

By virtue of the authorisation referred to in Article 269, Member States which set at over three months the tax period in respect of which taxable…

1. Member States may release the following taxable persons from certain or all obligations referred to in Chapters 2 to 6:

Member States may impose other obligations which they deem necessary to ensure the correct collection of VAT and to prevent evasion, subject to the…

Articles 275, 276 and 277 shall apply to the importation of goods in free circulation which enter the Community from a third territory forming part…

The formalities relating to the importation of the goods referred to in Article 274 shall be the same as those laid down by the Community customs…

Where dispatch or transport of the goods referred to in Article 274 ends at a place situated outside the Member State of their entry into the…

Where, on their entry into the Community, the goods referred to in Article 274 are in one of the situations which would entitle them, if they were…

Articles 279 and 280 shall apply to the exportation of goods in free circulation which are dispatched or transported from a Member State to a third…

The formalities relating to the exportation of the goods referred to in Article 278 from the territory of the Community shall be the same as those…

In the case of goods which are temporarily exported from the Community, in order to be reimported, Member States shall take the measures necessary to…