Council Directive 2006/112/EC Article 289

Inhaltsverzeichnis

Council Directive 2006/112/EC
Fassung
Title I: Subject matter and scope
Title II: Territorial scope
Title III: Taxable persons
Title IV: Taxable transactions
- Chapter 1: Supply of goods
- Chapter 2: Intra-Community acquisition of goods
- Chapter 3: Supply of services
- Chapter 4: Importation of goods
  - Article 30
- Chapter 5: Provisions common to Chapters 1 and 3
  - Article 30a
  - Article 30b
Title V: Place of taxable transactions
- Chapter 1: Place of supply of goods
  - Section 1: Supply of goods without transport
    - Article 31
  - Section 2: Supply of goods with transport
  - Section 3: Supply of goods on board ships, aircraft or trains
    - Article 37
  - Section 4: Supplies of gas through a natural gas system, of electricity and of heat or cooling energy through heating and cooling networks
    - Article 38
    - Article 39
- Chapter 2: Place of an intra-Community acquisition of goods
- Chapter 3: Place of supply of services
  - Section 1: Definitions
    - Article 43
  - Section 2: General rules
    - Article 44
    - Article 45
  - Section 3: Particular provisions
    - Subsection 1: Supply of services by intermediaries
      - Article 46
    - Subsection 2: Supply of services connected with immovable property
      - Article 47
    - Subsection 3: Supply of transport
    - Subsection 4: Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property
      - Article 53
      - Article 54
    - Subsection 5: Supply of restaurant and catering services
      - Article 55
    - Subsection 6: Hiring of means of transport
      - Article 56
    - Subsection 7: Supply of restaurant and catering services for consumption on board ships, aircraft or trains
      - Article 57
    - Subsection 8: Supply of telecommunications, broadcasting and electronic services to non-taxable persons
      - Article 58
    - Subsection 9: Supply of services to non-taxable persons outside the Community
      - Article 59
    - Subsection 10: Prevention of double taxation or non-taxation
      - Article 59a
      - Article 59b (deleted)
- Chapter 3a: Threshold for taxable persons making supplies of goods covered by point (a) of Article 33 and supplies of services covered by Article 58
  - Article 59c
- Chapter 4: Place of importation of goods
  - Article 60
  - Article 61
Title VI: Chargeable event and chargeability of VAT
- Chapter 1: General provisions
  - Article 62
- Chapter 2: Supply of goods or services
- Chapter 3: Intra-Community acquisition of goods
  - Article 68
  - Article 69
- Chapter 4: Importation of goods
  - Article 70
  - Article 71
Title VII: Taxable amount
- Chapter 1: Definition
  - Article 72
- Chapter 2: Supply of goods or services
- Chapter 3: Intra-Community acquisition of goods
  - Article 83
  - Article 84
- Chapter 4: Importation of goods
- Chapter 5: Miscellaneous provisions
Title VIII: Rates
- Chapter 1: Application of rates
- Chapter 2: Structure and level of rates
  - Section 1: Standard rate
    - Article 96
    - Article 97
  - Section 2: Reduced rates
  - Section 2a: Exceptional situations
    - Article 101a
  - Section 3: Particular provisions
- Chapter 3 (deleted)
  - Article 106 – 108 (deleted)
- Chapter 4 (deleted)
  - Article 109 – 122 (deleted)
- Chapter 5: Temporary provisions
Title IX: Exemptions
- Chapter 1: General provisions
  - Article 131
- Chapter 2: Exemptions for certain activities in the public interest
- Chapter 3: Exemptions for other activities
- Chapter 4: Exemptions for intra-community transactions
  - Section 1: Exemptions related to the supply of goods
    - Article 138
    - Article 139
  - Section 2: Exemptions for intra-Community acquisitions of goods
    - Article 140
    - Article 141
  - Section 3: Exemptions for certain transport services
    - Article 142
- Chapter 5: Exemptions on importation
- Chapter 6: Exemptions on exportation
  - Article 146
  - Article 147
- Chapter 7: Exemptions related to international transport
- Chapter 8: Exemptions relating to certain transactions treated as exports
  - Article 151
  - Article 152
- Chapter 9: Exemptions for the supply of services by intermediaries
  - Article 153
- Chapter 10: Exemptions for transactions relating to international trade
  - Section 1: Customs warehouses, warehouses other than customs warehouses and similar arrangements
  - Section 2: Transactions exempted with a view to export and in the framework of trade between the Member States
    - Article 164
    - Article 165
  - Section 3: Provisions common to Sections 1 and 2
    - Article 166
Title X: Deductions
- Chapter 1: Origin and scope of right of deduction
- Chapter 2: Proportional deduction
- Chapter 3: Restrictions on the right of deduction
  - Article 176
  - Article 177
- Chapter 4: Rules governing exercise of the right of deduction
- Chapter 5: Adjustment of deductions
Title XI: Obligations of taxable persons and certain non-taxable persons
- Chapter 1: Obligation to pay
  - Section 1: Persons liable for payment of VAT to the tax authorities
  - Section 2: Payment arrangements
- Chapter 2: Identification
- Chapter 3: Invoicing
  - Section 1: Definition
    - Article 217
  - Section 2: Concept of invoice
    - Article 218
    - Article 219
  - Section 3: Issue of invoices
  - Section 4: Content of invoices
  - Section 5: Paper invoices and electronic invoices
  - Section 6: Simplification measures
- Chapter 4: Accounting
  - Section 1: Definition
    - Article 241
  - Section 2: General obligations
  - Section 2a: General obligations of payment service providers
  - 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
    - Article 248a
    - Article 249
- Chapter 5: Returns
- Chapter 6: Recapitulative statements
- Chapter 7: Miscellaneous provisions
  - Article 272
  - Article 273
- Chapter 8: Obligations relating to certain importations and exportations
  - Section 1: Importation
  - Section 2: Exportation
Title XII: Special schemes
- Chapter 1: Special scheme for small enterprises
  - Section -1: Definitions [with effect from 1. 1. 2025]
    - Article 280a [with effect from 1. 1. 2025]
  - Section 1: Simplified procedures for charging and collection
    - Article 281
  - Section 2: Exemptions or graduated relief
  - Section 2a: Simplification of obligations for exempt small enterprises [with effect from 1. 1. 2025]
  - Section 3: Reporting and review
    - Article 293
    - Article 294
- 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
    - Article 311
  - 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
    - Article 342
    - Article 343
- Chapter 5: Special scheme for investment gold
  - Section 1: General provisions
    - Article 344
    - Article 345
  - Section 2: Exemption from VAT
    - Article 346
    - Article 347
  - Section 3: Taxation option
  - Section 4: Transactions on a regulated gold bullion market
    - Article 352
    - Article 353
  - Section 5: Special rights and obligations for traders in investment gold
- Chapter 6: Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  - Section 1: General provisions
    - Article 357 (deleted)
    - Article 358
  - Section 2: Special scheme for services supplied by taxable persons not established within the Community
  - Section 3: Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption
  - Section 4: Special scheme for distance sales of goods imported from third territories or third countries
- Chapter 7: Special arrangements for declaration and payment of import VAT
- Chapter 8: Exchange values
  - Article 369zc
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
  - Section 1: Simplification measures and measures to prevent tax evasion or avoidance
    - Article 394
    - Article 395
  - Section 2: International agreements
    - Article 396
Title XIV: Miscellaneous
- Chapter 1: Implementing measures
  - Article 397
- Chapter 2: VAT Committee
  - Article 398
- Chapter 3: Conversion rates
  - Article 399
  - Article 400
- Chapter 4: Other taxes, duties and charges
  - Article 401
Title XV: Final provisions
- Chapter 1: Transitional arrangements for the taxation of trade between Member States
  - Article 402
  - Article 403, 404 (deleted)
- Chapter 2: Transitional measures applicable in the context of accession to the European Union
- Chapter 2a: Transitional measures for the application of new legislation
  - Article 410a
  - Article 410b
- Chapter 3: Transposition and entry into force
Anlagen

Council Directive 2006/112/EC Article 289 i.d.F. 03.06.2022

Title XII: Special schemes

Chapter 1: Special scheme for small enterprises

Section 2: Exemptions or graduated relief [1]

Article 289

Taxable persons exempt from VAT shall not be entitled to deduct VAT in accordance with Articles 167 to 171 and Articles 173 to 177, and may not show the VAT on their invoices.

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CAAAE-23889

1According to Art. 1 No 9 Council Directive (EU) 2020/285 of 18 February 2020 (OJ L 62, 2. 3. 2020, p. 13) the heading of Section 2 in Title XII, Chapter 1 will be replaced with effect from 1. 1. 2025 by the following:
‚Section 2: Exemptions‘.

Title XII: Special schemes

Chapter 1: Special scheme for small enterprises

Section 2: Exemptions or graduated relief [1]

Article 289

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