Title VI: Chargeable event and chargeability of VAT
Chapter 2: Supply of goods or services
Article 66 [1]
By way of derogation from Articles 63, 64 and 65, Member States may provide that VAT is to become chargeable, in respect of certain transactions or certain categories of taxable person at one of the following times:
no later than the time the invoice is issued;
no later than the time the payment is received;
[2] where an invoice is not issued, or is issued late, within a specified time no later than on expiry of the time-limit for issue of invoices imposed by Member States pursuant to the second paragraph of Article 222 or where no such time-limit has been imposed by the Member State, within a specified period from the date of the chargeable event.
[3] The derogation provided for in the first paragraph shall not, however, apply to supplies of services in respect of which VAT is payable by the customer pursuant to Article 196 and to supplies or transfers of goods referred to in Article 67.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1According
to Art. 2 No 5 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) Art. 66 will be replaced with effect from 1.1.2027 by the
following:
‚Article
66
1. By way of derogation from Articles 63,
64 and 65, Member States may provide that VAT is to become chargeable in
respect of certain transactions or certain categories of taxable person, at one
of the following times:
a) no later than the time the
invoice is issued;
b) no later than the time the
payment is received;
c) where an invoice is not issued,
or is issued late, within a specified time no later than on expiry of the time
limit for the issue of invoices imposed by Member States pursuant to Article
222, second paragraph, or where no such time limit has been imposed by the
Member State, within a specified period from the date of the chargeable
event.
2. The derogation provided for
in paragraph 1 shall not apply to the following supplies:
a) supplies of services covered by
the special scheme as set out in Title XII, Chapter 6, Section 2, where those
supplies are carried out by a taxable person who is permitted to use that
special scheme in accordance with Article 359;
b) supplies covered by the special
scheme as set out in Title XII, Chapter 6, Section 3, where those supplies are
carried out by a taxable person who is permitted to use that special scheme in
accordance with Article 369b;
c) supplies of services in respect
of which VAT is payable by the customer pursuant to Article 196;
d) supplies or transfers of goods
referred to in Article 67, first paragraph.’
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