Law of Value-Added Tax, Finance Act 2010
- How to Use this Book
- Table of Cases
- Table of Regulations and Orders
- Table of European Legislation
- List of Abbreviations
- Consolidated Value-Added Tax Acts 1972 – 2010
- 1 Interpretation.
- 2 Charge of value-added tax.
- 3 [Supply] of goods.
- 3A Intra-Community acquisition of goods.
- 3B Alcohol products.
- 4 Special provisions in relation to the supply of immovable goods.
- 4A Person liable to pay tax in relation to certain supplies of immovable goods.
- 4B Supplies of immovable goods
- 4C Transitional measures for supplies of immovable goods.
- 5 [Supply] of services.
- 5A Special scheme for electronic services.
- 6 Exemptions.
- 6A Special scheme for investment gold.
- 7 Waiver of exemption.
- 7A Option to tax lettings of immovable goods.
- 7B Transitional measures: Waiver of exemption.
- 8 Accountable persons.
- 9 Registration.
- 10 Amount on which tax is chargeable.
- 10A Margin scheme goods.
- 10B Special scheme for auctioneers.
- 10C Travel agent’s margin scheme.
- 11 Rates of tax
- 12 Deduction for tax borne or paid.
- 12A Special provisions for tax invoiced by flat-rate farmers.
- 12B Special scheme for means of transport supplied by taxable dealers.
- 12C Special scheme for agricultural machinery.
- 12D Adjustment of tax deductible in certain circumstances.
- 12E Capital goods scheme.
- 12F Special scheme for intra-Community refunds of tax.
- 13 Remission of tax on goods exported, etc.
- 13A Supplies to, and intra-Community acquisitions and imports by, certain taxable persons
- 14 Determination of tax due by reference to cash receipts.
- 15 Charge of tax on imported goods
- 15A Goods in transit.
- 15B Goods in transit (additional provisions).
- 16 Duty to keep records.
- 17 Invoices.
- 18 Inspection and removal of records.
- 19 Tax due and payable.
- 19A Accountable person to lodge statement of intra-Community supplies of goods.
- 19AA Accountable person to lodge statement of intra-Community supplies of taxable services.
- 19B Letter of expression of doubt.
- 20 Refund of tax.
- 21 Interest.
- 21A Interest on refunds of tax.
- 22 Estimation of tax due for a taxable period.
- 22A Generation of estimates and assessments by electronic, photographic or other process.
- 23 Assessment of tax due.
- 23A Security to be given by certain taxable persons.
- 24 Recovery of tax.
- 25 Appeals.
- 26 Penalties generally.
- 27 Fraudulent returns, etc.
- 27A Penalty for deliberately or carelessly making incorrect returns, etc.
- 28 Assisting in making incorrect returns, etc.
- 29 Proceedings in High Court in respect of penalties.
- 30 Time limits.
- 31 Application of section 1065 of the Taxes Consolidation Act, 1997.
- 32 Regulations.
- 33 Officer responsible in case of body of persons.
- 34 Relief for stock-in-trade held on the specified day.
- 35 Special provisions for adjustment and recovery of consideration.
- 36 Special provisions for deliveries made prior to the specified day.
- 37 Substitution of certain persons for persons not established in the State.
- 38 Extension of certain Acts.
- 39 Consequential adjustments in regard to capital allowances.
- 40 Increase of excise duty on betting.
- 41 Repeals.
- 42 Collection of tax.
- 43 Care and management of tax.
- 44 Short title.
- Regulations and Orders
- Value-Added Tax (Specified Day) Order 1972 (SI No. 180 of 1972).
- Value-Added Tax (Appointed Day) Order 1972 (SI No. 192 of 1972).
- Prices and Charges (Tax-Inclusive Statements) Order 1973 (SI No. 9 of 1973).
- Value-Added Tax (Refund of Tax) (No.6) Order 1973 (SI No. 238 of 1973).
- Value-Added Tax (Refund of Tax) (No.7) Order 1974 (SI No. 290 of 1974) [Euro Control].
- Value-Added Tax (Reduction of Rate) (No.4) Order 1978 (SI No. 146 of 1978).
- Value-Added Tax (Amendment) Act 1978 (Commencement) Order 1979 (SI No. 8 of 1979).
- Value-Added Tax (Refund of Tax) (No.9) Order 1979 (SI No. 59 of 1979) [Radio and HiFi - Pre 1-3-79].
- Value-Added Tax (Refund of Tax) (Revocation) Order 1979 (SI No. 232 of 1979).
- Value-Added Tax (Refund of Tax) (No.11) Order 1980 (SI No. 239 of 1980) [European Space Agency].
- Value-Added Tax (Refund of Tax) (No.12) Order 1980 (SI No. 262 of 1980) [Mobile Homes - Standard Rate Excess].
- Value-Added Tax (Refund of Tax) (No.14) Order 1980 (SI No. 264 of 1980) [Medical Appliances - Standard Rate Excess].
- Value-Added Tax (Reduction of Rate) (No.5) Order 1981 (SI No. 53 of 1981).
- Value-Added Tax (Refund of Tax) (No.15) Order 1981 (SI No. 428 of 1981) [Goods for Disabled Persons].
- Value-Added Tax (Refund of Tax) (No.16) Order 1983 (SI No. 324 of 1983) [Marine-Diesel].
- Value-Added Tax (Refund of Tax) (No. 18) Order 1985 (SI No. 192 of 1985) [Sea Rescue and Assistance].
- Value-Added Tax (Exempted Activities) (No.1) Order 1985 (SI No. 430 of 1985).
- Value-Added Tax (Refund of Tax) (No.21) Order 1987 (SI No. 308 of 1987) [Exports by Charities].
- Value-Added Tax (Refund of Tax) (Revocation) Order 1989 (SI No. 351 of 1989).
- Value-Added Tax (Refund of Tax) (No.23) Order 1992 (SI No. 58 of 1992) [Medical Research - Hospitals].
- European Communities (Value-Added Tax) Regulations 1992 (SI No. 413 of 1992).
- European Communities (Intrastat) Regulations 1993 (SI No. 136 of 1993).
- Value-Added Tax (Refund of Tax) (No.25) Order 1993 (SI No. 266 of 1993) [Farmers].
- Value-Added Tax (Threshold for Advance Payment) Order 1993 (SI No. 303 of 1993).
- European Communities (Value-Added Tax) Regulations 1993 (SI No. 345 of 1993).
- Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (SI No. 353 of 1994).
- European Communities (Value-Added Tax) Regulations 1994 (SI No. 448 of 1994).
- Value-Added Tax (Refund of Tax) (No.27) Order 1995 (SI No. 38 of 1995) [Medical Research - Institutions].
- Finance Act 1994 (Commencement of Sections 93 and 96(a)) Order 1995 (SI No. 184 of 1995).
- Value-Added Tax (Refund of Tax) (No.28) Order 1996 (SI No. 98 of 1996) [Coaches].
- Finance Act 1995 (Section 134 (1)) (Commencement) Order 1996 (SI No. 231 of 1996).
- Value-Added Tax (Refund of Tax) (No.29) Order 1996 (SI No. 334 of 1996) [Diplomats].
- Finance Act 1997 (Commencement of Sections 101 and 113) Order 1997 (SI No. 313 of 1997).
- Value-Added Tax (Eligibility to Determine Tax Due by Reference to Moneys Received) Order 1997 (SI No. 316 of 1997).
- European Communities (Value-Added Tax) Regulations 1999 (SI No. 196 of 1999).
- Value-Added Tax (Refund of Tax)(Amendment) Order 1999 (SI No. 305 of 1999).
- Taxes (Electronic Transmission of Certain Revenue Returns) (Specified Provisions and Appointed Day) Order 2000 (SI No. 289 of 2000).
- Value-Added Tax (Agricultural Intervention Agency) Order 2001 (SI No. 11 of 2001).
- Taxes (Offset of Repayments) Regulations 2002 (SI No. 471 of 2002).
- Finance Act 2003 (Commencement of Sections 124, 125, 129 and 130(b)) Order 2003 (SI No. 512 of 2003).
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2004 (S.I. No. 469 of 2004).
- Value-Added Tax (Refund of Tax) (Amendment) Order 2004 (S.I. No. 573 of 2004).
- Disabled Drivers and Disabled Passengers (Tax Concessions (Amendment) Regulations 2005 (S.I. No. 178 of 2005).
- Finance Act 2005 (Commencement of Section 100 and 104(1)(b)) Order 2005 (S.I. No. 225 of 2005).
- Disabled Drivers And Disabled Passengers (Tax Concessions) (Amendment)(No. 2) Regulations 2005 (S.I. No. 566 of 2005).
- European Communities (Intrastat) (Amendment) Regulations 2005 (S.I. No. 675 of 2005).
- Value-Added Tax Regulations 2006 (S.I. No. 548 of 2006).
- Finance Act 2006 (Commencement of Sections 93(1), 97(1)(b) and 99(i)(a)) Order 2006 (S.I No. 549 of 2006).
- Value-Added Tax (Amendment) Regulations 2007 (S.I. No. 272 of 2007).
- Value-Added Tax (Amendment) Regulations 2008 (S.I. No. 238 of 2008).
- Taxes (Electronic Transmission of VAT eServices Returns and VIES Statements) (Specified Provisions and Appointed Day) Order 2008 (S.I. No. 339 of 2008).
- Tax Returns and Payments (Mandatory Electronic filing and Payment of Tax) Regulations 2008 (S.I. No. 341 of 2008).
- European Communities (Tax Exemption for Certain Non-Commercial Goods Imported in the Personal Luggage of Travellers from Third Countries) Regulations 2008 (S.I. No. 480 of 2008).
- Value-Added Tax (Amendment) Regulations 2009 (S.I. No. 289 of 2009).
- European Communities (Mutual Assistance for the Recovery of Claims Relating to Certain Levies, Duties, Taxes and Other Measures) Regulations 2009 (S.I. No. 353 of 2009).
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2009 (S.I. No. 368 of 2009).
- European Communities (Value-Added Tax) Regulations 2009 (S.I. No. 520 of 2009).
- Value-Added Tax (Amendment) (No. 2) Regulations 2009 (S.I. No. 577 of 2009).
- Value-Added Tax (Amendment) Regulations 2010 (S.I. No. 144 of 2010).
- Finance Act 2010 (Section 133(1)) (Commencement) Order 2010 (S.I. No. 147 of 2010).
- List of Statements of Practice & Information Leaflets
- Live horses (Statement of Practice SP-VAT/03/90).
- Automated Entry Processing for Imports/Exports (SP-VAT/02/91).
- The Monthly Control Statement (Statement of Practice SP-VAT/07/92).
- Claims for repayment of VAT arising out of the Supreme Court Judgement in the case of Erin Executor and Trustee Company Limited, for periods prior to 27 March, 1998 (No. 3/98).
- VAT treatment of Post-letting expenses incurred on or after 27 March, 1998 (No. 4/98).
- VAT on Telecommunications Services (No. 7/98).
- Abolition of Duty-Free Sales to Travellers on Intra-Community Journeys (SP-VAT 01/99).
- ‘Emergency’ Accommodation, Including Accommodation Provided for Asylum Seekers and Homeless People, and Ancillary Services (No. 1/01).
- Research Services Carried out by Third Level Educational Bodies (No. 2/01).
- VAT Treatment of Cultural, Artistic And Entertainment Services Supplied By Non-Established Persons (No. 3/02).
- New VAT treatment of Vehicles Registered by Distributors or Dealers Prior to Sale (May 2003).
- Section 4(8) VAT Act 1972 (June 2004).
- VAT and Property – The 10% Rule (June 2004).
- VAT Issues for Milk Production Partnerships (No. 1/04).
- VAT and Clothing (No. 2/05).
- Building and Associated Services (August 2007).
- Relief from Customs Duty and VAT on honorary decorations, awards and goodwill presents (August 2007).
- Relief from Customs Duty and VAT on the importation of articles for the Blind (August 2007).
- Relief from Customs Duty and VAT on the importation of articles for the Handicapped and Disabled (August 2007).
- Relief from Customs Duty and VAT on the importation of certain substances of a therapeutic or medical-related nature (August 2007).
- Relief from Customs Duty and VAT on the importation of Coffins, Funerary Urns and Ornamental Funeral Articles (August 2007).
- Relief from Customs Duty and VAT on the importation of consignments sent to Organisations protecting copyrights or industrial and commercial patent rights (August 2007).
- Relief from Customs Duty and VAT on the importation of goods for Charitable and Humanitarian Organisations (August 2007).
- Relief from Customs Duty and VAT on the importation of goods for Disaster Victims (August 2007).
- Relief from Customs Duty and VAT on the importation of goods for examination, analysis or test purposes (August 2007).
- Relief from Customs Duty and VAT on the importation of litter, fodder and feeding stuffs for animals during their transport (August 2007).
- Relief from Customs Duty and VAT on the importation of materials for the construction, upkeep or ornamentation of Memorials to, or Cemeteries for, War Victims (August 2007).
- Relief from Customs Duty and VAT on the importation of miscellaneous documents and articles (August 2007).
- Relief from Customs Duty and VAT on the importation of pharmaceutical products (August 2007).
- Relief from payment of Customs Duty and VAT on importation from Non-European Community Countries of trousseaux and household effects and wedding presents given on the occasion of a marriage (April 2008).
- Relief from Customs Duty and VAT on importation of Goods from non-European Community (EC) countries for Display or Use at Exhibitions, Fairs, Meetings or Similar Events (April 2008).
- Relief from Customs Duty and VAT on goods which are imported from outside the European Community having been inherited (April 2008).
- Relief from Customs Duty and VAT on importation of Publicity Material from non-European Community Countries (April 2008).
- VAT on Property – Summary of New Rules (May 2008).
- Construction Services: New VAT rules for Principal Contractors and Sub-contractors From 1st September 2008 (June 2008).
- Construction Services: Reverse Charge VAT in the Construction Industry on services subject to Relevant Contracts Tax (RCT) (June 2008).
- Retail Export Scheme (Tax-Free Shopping for Tourists) (July 2008).
- Relief From Customs Duty And VAT (Import Duties) On Goods Re-Imported Into The European Union (August 2008).
- VAT Treatment of Forfeited Deposits and Cancellation Charges (September 2008).
- Relief from Customs Duty and VAT on goods to be used by Monarchs or Heads of State and individuals with Diplomatic status (Diplomatic Privilege) (September 2008).
- Relief from Customs Duty and VAT when Transferring Business Activities from a Country Outside the European Union (September 2008).
- Relief from Customs Duty and VAT when Transferring Residence from a Country Outside the European Union (September 2008).
- Alcohol Products (October 2008).
- Distance Sales in EU (October 2008).
- Electricity Market (October 2008).
- eServices & Broadcasting (October 2008).
- Expression of Doubt (October 2008).
- Foreign Suppliers Doing Business in Ireland (October 2008).
- Gifts, Promotional Items etc (October 2008).
- Intra-Community Supplies (October 2008).
- Invoicing (October 2008).
- Leasing (International) of Means of Transport (October 2008).
- Moneys Received Basis of Accounting (October 2008).
- VAT Multiplier (October 2008).
- Rate Change – Budget 2009 (October 2008).
- Transport of Goods and Ancillary Services within the EU (October 2008).
- VAT on Property - Frequently Asked Questions (December 2008)
- VAT on services connected with foreign property (December 2008).
- Second-Hand Goods - Margin Scheme (December 2008).
- Theatrical & Musical Events (December 2008).
- Motor Vehicles: VAT & VRT (January 2009).
- Motor Vehicles: Deduction of VAT on certain cars (February 2009).
- Relief from Customs Duty and VAT on the importation of Student Goods (March 2009).
- Explanatory Leaflet On Value Added Tax In The Case Of Charities (April 2009).
- Factoring and Invoice Discounting (June 2009).
- Liquidators and Receivers (June 2009).
- Relief from Customs Duty and VAT on gift consignments and consignments of negligible value imported from outside the EU (June 2009).
- Decrease in the standard rate of VAT from 21.5% to 21% from 1 January, 2010 (December 2009).
- New Intra-community VAT rules on place of supply for services (December 2009).
- Advertising Services (January 2010).
- Agricultural Services (January 2010).
- Auctioneering (January 2010).
- Bad Debts (Excluding hire purchase) (January 2010).
- Transfer of Business (January 2010).
- Conferences - VAT Deductibility (January 2010).
- Dances (January 2010).
- EU Intra-Community Acquisitions (January 2010).
- Food and Drink (January 2010).
- Footwear (January 2010).
- Golf (January 2010).
- Goods and Services Sold Together (January 2010).
- Hire Purchase Transactions (January 2010).
- Horticultural Retailers (January 2010).
- Photography (January 2010).
- Plant & Machinery (January 2010).
- Printing & Printed Matter (January 2010).
- Special Schemes for Retailers (January 2010).
- Section 13A - Zero rating of Goods and Services (January 2010).
- Service Charges in Hotels and Restaurants - Withdrawal of Concession (January 2010).
- Sports Facilities (January 2010).
- State Procurement (January 2010).
- Veterinary Services (January 2010).
- Farmers & Intra-EU Transactions (February 2010)
- Repayments to Unregistered Persons (February 2010).
- Businesses that use a cash register or electronic point of sale (EPOS) system (April 2010).
- Fourth Schedule Services (April 2010).
- Solicitors (April 2010).
- Travel Agent's Margin Scheme (April 2010).
- Other Relevant Legislation
- Provisional Collection of Taxes Act 1927.
- Finance Act 1928.
- European Communities Act, 1972.
- Finance Act 1975.
- Finance Act 1983.
- Finance Act 1986.
- Finance Act 1989.
- Finance Act 1992.
- Waiver of Certain Taxes, Interest and Penalties Act, 1993.
- Finance Act 1995.
- Finance Act 1997.
- Taxes Consolidation Act 1997.
- Electronic Commerce Act, 2000.
- Interpretation Act 2005.
- Law of Vehicle Registration Tax
- Finance Act 1992.
- Finance Act 2001.
- Finance Act 2006.
- Vehicle Registration and Taxation Regulations, 1992 (S.I. No. 318 of 1992).
- Vehicle Registration and Taxation (No.2) Regulations, 1992 (S.I. No. 437 of 1992).
- Vehicle Registration Tax (Permanent Reliefs) Regulations, 1993 (S.I. No. 59 of 1993).
- Temporary Exemption from Registration of Vehicles Regulations, 1993 (S.I. No. 60 of 1993).
- Vehicle Registration and Taxation Regulations, 1993 (S.I. No. 252 of 1993).
- Vehicle Registration Tax (Repayments in Certain Cases) Regulations, 1995 (S.I. No.154 of 1995).
- Taxes (Electronic Transmission of Vehicle Registration Returns) (Specified Provisions and Appointed Day) Order, 2002 (S.I. No. 464 of 2002).
- Vehicle Registration Tax Regulations 2003 (S.I. No. 249 of 2003).
- Vehicle Registration and Taxation Regulations (Amendment) 2007 (S.I. No. 576 of 2007).
- Vehicle Registration and Taxation (Amendment) Regulations 2008 (S.I. No. 396 of 2008).
- Development of the VAT Acts 1972 – 2010
- 1 Interpretation.
- 2 Charge of value-added tax.
- 3 Delivery of goods.
- 3A Intra-Community acquisition of goods.
- 3B Alcohol products.
- 4 Special provisions in relation to the delivery of immovable goods.
- 4A Person liable to pay tax in relation to certain supplies of immovable goods.
- 4B Supplies of immovable goods
- 4C Transitional measures for supplies of immovable goods.
- 5 Rendering of services.
- 5A Special scheme for electronic services.
- 6 Exemptions.
- 6A Special scheme for investment gold.
- 7 Waiver of exemption.
- 7A Option to tax lettings of immovable goods.
- 7B Transitional measures: waiver of exemption.
- 8 Accountable persons.
- 9 Registration.
- 10 Amount on which tax is chargeable.
- 10A Margin scheme goods.
- 10B Special scheme for auctioneers.
- 10C Travel agent’s margin scheme.
- 11 Rates of tax
- 12 Deduction for tax borne or paid.
- 12A Special provisions for tax invoiced by flat-rate farmers.
- 12B Special scheme for means of transport supplied by taxable dealers.
- 12C Special scheme for agricultural machinery.
- 12D Adjustment of tax deductible in certain circumstances.
- 12E Capital Goods Scheme.
- 12F Special scheme for intra-Community refunds of tax.
- 13 Special provisions for tax invoiced by farmers and fishermen.
- 13A Supplies to, and intra-Community acquisitions and imports by, certain taxable persons.
- 14 Payments based on cash receipts.
- 15 Charge of tax on imported goods
- 15A Goods in transit.
- 15B Goods in transit (additional provisions).
- 16 Duty to keep records.
- 17 Invoices.
- 18 Inspection and removal of records.
- 19 Tax due and payable.
- 19A Statement of intra-Community supplies.
- 19AA Accountable person to lodge statement of intra-Community supplies of taxable services.
- 19B Letter of expression of doubt.
- 20 Refund of tax.
- 21 Interest.
- 21A Interest on refunds of tax.
- 22 Estimation of tax due for a taxable period.
- 22A Generation of estimates and assessments by electronic, photographic or other process.
- 23 Estimation of tax due for any period.
- 23A Security to be given by certain taxable persons.
- 24 Recovery of tax.
- 25 Appeals.
- 26 Penalties generally.
- 27 Fraudulent returns, etc.
- 27A Penalty for deliberately or carelessly making incorrect returns, etc.
- 28 Assisting in making incorrect returns, etc.
- 29 Proceedings in High Court in respect of penalties.
- 30 Time limits.
- 31 Application of section 512 of the Income Tax Act, 1967.
- 32 Regulations.
- 33 Officer responsible in case of body of persons.
- 34 Relief for stock-in-trade held on the specified day.
- 35 Special provisions for adjustment and recovery of consideration.
- 36 Special provisions for deliveries made prior to the specified day.
- 37 Substitution of agent, etc, for person not resident in State.
- 38 Extension of certain Acts.
- 39 Consequential adjustments in regard to capital allowances.
- 40 Increase of excise duty on betting.
- 41 Repeals.
- 42 Collection of tax.
- 43 Care and management of tax.
- 44 Short title.
- Council Directive 2006/112/EC
- TITLE V PLACE OF TAXABLE TRANSACTIONS.
- Chapter 2 Place of an intra-Community acquisition of goods.
- Chapter 3 Place of supply of services.
- Section 1 Definitions.
- Section 2 General rules.
- Section 3 Particular provisions.
- Subsection 1 Supply of services by intermediaries.
- Subsection 2 Supply of services connected with immovable property.
- Subsection 3 Supply of transport.
- Subsection 4 Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancilliary transport services and valuations of and work on movable property’.
- Subsection 5 Supply of restaurant catering services.
- Subsection 6 Hearing of mean of transport.
- Subsection 7 Supply of restaurant and catering service for soncumption on board ships, aircraft or trains.
- Subsection 8 Supply of electronic services to non-taxable persons.
- Subsection 9 Supply of services to non-taxable persons outside the Community.
- Subsection 10 Prevention of double taxation or non-taxation.
- Chapter 4 Place of importation of goods.
- TITLE IX EXEMPTIONS
- Chapter 4 Exemptions for intra-Community transactions
- Section 1 Exemptions related to the supply of goods
- Section 2 Exemptions for intra-Community acquisitions of goods
- Section 3 Exemptions for certain transport services
- Chapter 5 Exemptions on importation
- Chapter 6 Exemptions on exportation
- Chapter 7 Exemptions related to international transport
- Chapter 8 Exemptions relating to certain transactions treated as exports
- Chapter 9 Exemptions for the supply of services by intermediaries
- Chapter 10 Exemptions for transactions relating to international trade
- TITLE X DEDUCTIONS
- TITLE XI OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
- Chapter 1 Obligation to pay
- Chapter 2 Identification
- Chapter 3 Invoicing
- Section 1 Definition
- Section 2 Concept of invoice
- Section 3 Issue of invoices
- Section 4 Content of invoices
- Section 5 Sending invoices by electronic means
- Section 6 Simplification measures
- Chapter 4 Accounting
- Section 1 Definition
- Section 2 General obligations
- Section 3 Specific obligations relating to the storage of all invoices.
- Section 4 Right of access to invoices stored by electronic means in another Member State.
- Chapter 5 Returns
- Chapter 6 Recapitulative statements.
- Chapter 7 Miscellaneous provisions.
- Chapter 8 Obligations relating to certain importations and exportations.
- TITLE XII SPECIAL SCHEMES.
- Chapter 1 Special scheme for small enterprises.
- Section 1 Simplified procedures for charging and collection.
- Section 2 Exemptions or graduated relief.
- Section 3 Reporting and review.
- Chapter 2 Common flat-rate scheme for farmers.
- Chapter 3 Special scheme for travel agents.
- Chapter 4 Special arrangements for second-hand goods, works of art, collectors’ items and antiques.
- Section 1 Definitions.
- Section 2 Special arrangements for taxable dealers.
- Subsection 1 Margin scheme.
- Subsection 2 Transitional arrangements for second-hand means of transport.
- Section 3 Special arrangements for sales by public auction.
- Section 4 Measures to prevent distortion of competition and tax evasion.
- Chapter 5 Special scheme for investment gold.
- Section 1 General provisions.
- Section 2 Exemption from VAT.
- Section 3 Taxation option.
- Section 4 Transactions on a regulated gold bullion market.
- Section 5 Special rights and obligations for traders in investment gold.
- Chapter 6 Special scheme for non-established taxable persons supplying electronic services to non-taxable persons.
- TITLE XIII DEROGATIONS.
- Chapter 1 Derogations applying until the adoption of definitive arrangements.
- Section 1 Derogations for States which were members of the Community on 1 January 1978.
- Section 2 Derogations for States which acceded to the Community after 1 January 1978.
- Section 3 Provisions common to Sections 1 and 2
- Chapter 2 Derogations subject to authorisation.
- ANNEX I LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1)
- ANNEX II INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN ARTICLE 58 AND POINT (K) OF THE FIRST PARAGRAPH OF ARTICLE 59(1)
- ANNEX III LISTS OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES REFERRED TO IN ARTICLE 98 MAY BE APPLIED
- ANNEX V CATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2)
- ANNEX VI LIST OF SUPPLIES OF GOODS AND SERVICES AS REFERRED TO IN POINT (D) OF ARTICLE 199 (1)
- ANNEX VII LIST OF THE AGRICULTURAL PRODUCTION ACTIVITIES REFERRED TO IN POINT (4) OF ARTICLE 295(1)
- ANNEX VIII INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)
- Sixth Council Directive
- Article 1 Introductory Provisions.
- Article 2 Scope.
- Article 3 Territorial Application.
- Article 4 Taxable Persons.
- Article 5 Supply of Goods.
- Article 6 Supply of Services.
- Article 7 Imports.
- Article 8 Place of Taxable Transactions - Supply of Goods.
- Article 9 Place of Taxable Transactions - Supply of Services.
- Article 10 Chargeable Event and Chargeability of Tax.
- Article 11 Taxable Amount.
- Article 12 Rates.
- Article 13 Exemptions within the Territory of the Country.
- Article 14 Exemptions on Importation.
- Article 15 Exemptions of Exports Like Transactions and International Transport.
- Article 16 Special Exemption Linked to International Goods Traffic.
- Article 17 Origin and Scope of the Right to Deduct.
- Article 18 Rules Governing the Exercise of the Right to Deduct.
- Article 19 Calculation of the Deductible Proportion.
- Article 20 Adjustments of Deductions.
- Article 21 Persons Liable to Pay Tax to the Authorities.
- Article 22 Obligations Under the Internal System.
- Article 22a Right of access to invoices stored by electronic means in another Member State.
- Article 23 Obligations in Respect of Imports.
- Article 24 Special Scheme for Small Undertakings.
- Article 24a
- Article 25 Common Flat-Rate Scheme for Farmers.
- Article 26 Special Scheme for Travel Agents.
- Article 26a Special Arrangements Applicable to Second-Hand Goods, Works of Art, Collectors’ Items and Antiques.
- Article 26b Special Scheme for Investment Gold.
- Article 26c Special scheme for non-established taxable persons supplying electronic services to non-taxable persons.
- Article 27 Simplification Procedures.
- Article 28 Transitional Provisions.
- Article 28a Scope.
- Article 28b Place of Transactions.
- Article 28c Exemptions.
- Article 28d Chargeable Event and Chargeability of Tax.
- Article 28e Taxable Amount and Rate Applicable.
- Article 28f Right of Deduction.
- Article 28g Persons Liable for the Payment of the Tax.
- Article 28h Obligations of Persons Liable for Payment.
- Article 28i Special Scheme for Small undertakings.
- Article 28j Common Flat-Rate Scheme for Farmers.
- Article 28k Miscellaneous Provisions.
- Article 28l Period of Application.
- Article 28m Rate of Conversion.
- Article 28n Transitional Measures.
- Article 28o Secondhand Goods, Works of Art, Collectors’ Items and Antiques.
- Article 28p Transitional Measures Applicable in the Context of the Accession.
- Article 29 Value Added Tax Committee.
- Article 29a Implementing Measures.
- Article 30 International Agreements.
- Article 31 Unit of Account.
- Article 32 Secondhand Goods.
- Article 33 Other Taxes Duties or Charges.
- Article 33a Goods from third Territories.
- Article 34 Reports on the Application.
- Article 35 Parallelism of the VAT System.
- Article 36 First Directive.
- Article 37 Second Directive.
- Article 38 Addressed to the Member States.
- Annex A List of Agricultural Production Activities.
- Annex B List of Agricultural Services.
- Annex C Common Method of Calculation.
- Annex D List of 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 Goods and Services which may be subject to reduced rates of VAT
- Annex I Works of Art, Collectors’ Items and Antiques.
- Annex J Customs Codes for Certain Goods.
- Annex K List of Supplies of Services Referred to in Article 28(6).
- Annex L Illustrative list of electronically supplied services referred to in Article 9(2)(e).
- Annex M List of supplies of goods and services as referred to in Article 21(2)(c)(iv).
- Other Directives, Regulations and Decisions
- Council Directive of 19 December 1977 (77/799/EEC)
- Thirteenth Council Directive of 17 November 1986 (86/560/EEC)
- Commission Regulation of 31 July 1992 (92/2256/EEC)
- Council Regulation of 12 October 1992 (92/2913/EEC)
- Council Decision of 21 December 1992 (92/617/EEC)
- Council Regulation of 5 April 1993 (93/854/EEC)
- Commission Regulation of 2 July 1993 (93/2454/EEC)
- Council Directive of 14 February 1994 (94/4/EC)
- Council Regulation of 17 June 1997 (97/1103/EC)
- Council Decision of 24 July 1997 (97/510/EC)
- Council Regulation of 3 May 1998 (98/974/EC)
- Council Regulation of 31 December 1998 (98/2866/EC)
- Council Regulation of 7 May 2002 (792/2002/EC)
- Council Regulation of 7 October 2003 (1798/2003/EC)
- Council Directive of 7 October 2003 (2003/93/EC)
- Council Decision of 25 November 2003 (2003/857/EC)
- Regulation of the European Parliament and of the Council of 31 March 2004 ((EC) No 638/2004)
- Commission Directive of 4 March 2004 (2004/79/EC)
- Council Directive of 21 April 2004 (2004/56/EC)
- Council Regulation of 26 April 2004 ((EC) No 885/2004)
- Council Regulation of 29 April 2004 ((EC) No 866/2004)
- Commission Regulation of 29 October 2004 ((EC) No 1925/2004)
- Council Directive of 16 November 2004 (2004/106/EC)
- Commission Regulation of 18 November 2004 ((EC) No 1982/2004)
- Commission Regulation of 18 April 2005 ((EC) No 601/2005)
- Commission Regulation of 18 May 2005 ((EC) No 750/2005)
- Commission Regulation of 3 August 2005 ((EC) No 1283/2005)
- Council Regulation of 17 October 2005 ((EC) No 1777/2005)
- Council Regulation of 21 December 2005 ((EC) No 2169/2005)
- Council Directive of 5 October 2006 (2006/79/EC)
- Commission Directive of 23 October 2006 (2006/84/EC)
- Council Directive of 19 December 2006 (2006/138/EC)
- Council Directive of 20 December 2007 (2007/75/EC)
- Council Directive of 12 February 2008 (2008/8/EC)
- Council Directive of 12 February 2008 (2008/9/EEC)
- Council Regulation of 12 February 2008 ((EC) No 143/2008)
- Council Directive of 26 May 2008 (2008/55/EC)
- Commission Regulation of 28 November 2008 ((EC) No 1179/2008)
- Council Directive of 16 December 2008 (2008/117/EC)
- Council Regulation of 16 December 2008 ((EC) No 37/2009)
- Regulation of the European Parliament and of the Council of 11 March 2009 ((EC) No 222/2009)
- Council Directive of 5 May 2009 (2009/47/EC).
- Council Directive of 25 June 2009 (2009/69/EC)
- Council Directive of 19 October 2009 (2009/132/EC).
- Commission Regulation of 30 November 2009 ((EC) No 1174/2009).
- Council Directive of 22 December 2009 (2009/162/EU).
- Commission Regulation of 2 February 2010 ((EU) No 91/2010).
- Commission Regulation of 4 February 2010 ((EU) No 96/2010).
- Council Directive of 16 March 2010 (2010/23/EU).
- Council Directive of 16 March 2010 (2010/24/EU).
- Development of Council Directive 2006/112/EC
- Article 2
- Article 13
- Article 15
- Article 17
- Article 22
- Article 38
- Article 43
- Article 44
- Article 45
- Article 46
- Article 47
- Article 48
- Article 49
- Article 50
- Article 51
- Article 52
- Article 53
- Article 54
- Article 55
- Article 56
- Article 57
- Article 58
- Article 59
- Article 59a
- Article 59b.
- Article 64
- Article 66
- Article 80
- Article 98
- Article 102
- Article 104a
- Article 105
- Article 106
- Article 107
- Article 108
- Article 111.
- Article 114.
- Article 115.
- Article 116.
- Article 117.
- Article 123
- Article 124
- Article 125
- Article 126
- Article 127
- Article 128
- Article 129
- Article 130
- Article 136
- Article 140
- Article 143
- Article 151
- Article 168a
- Article 170
- Article 171
- Article 171a
- Article 192a
- Article 196
- Article 199a
- Article 214
- Article 221
- Article 262
- Article 263
- Article 264
- Article 265
- Article 287
- Article 357
- Article 358
- Article 390a
- Article 391
- Annex II.
- Annex III.
- Annex IV.
- Annex X.