Council Directive 2006/112/EC Article 292d [with effect from 1. 1. 2025]

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 292d [with effect from 1. 1. 2025] i.d.F. 03.06.2022

Title XII: Special schemes

Chapter 1: Special scheme for small enterprises

Section 2a: Simplification of obligations for exempt small enterprises [with effect from 1. 1. 2025] [1]

Article 292d [with effect from 1. 1. 2025] [2]

Member States may release exempt small enterprises from certain or all obligations referred to in Articles 217 to 271.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889

1↓M26

2↓M26

Title XII: Special schemes

Chapter 1: Special scheme for small enterprises

Section 2a: Simplification of obligations for exempt small enterprises [with effect from 1. 1. 2025] [1]

Article 292d [with effect from 1. 1. 2025] [2]

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