| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Prosecution 2 of 74 obligations carry an unlimited fine. 1 carries different penalties and 71 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Taxable Person52 Trader7 Farmer or Animal Keeper4

Plus 11 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Taxable Person — also bound by 11 other Acts

Value Added Tax Regulations 1995 27 duties

Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) 14 duties

Air Departure Tax (Scotland) Act 2017 7 duties

Value Added Tax Act 1994 5 duties

The Value Added Tax (Payments on Account) Order 1993 3 duties

Trader — also bound by 825 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 243 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

Farmer or Animal Keeper — also bound by 80 other Acts

Arable Area Payments Regulations (Northern Ireland) 1997 24 duties

The Environmentally Sensitive Areas (Loch Lomond) Designation Order 1987 17 duties

The Environmentally Sensitive Areas (Lleyn Peninsula) Designation Order 1987 14 duties

The Environmentally Sensitive Areas (Shetland Islands) Designation Order 1993 12 duties

The Environmentally Sensitive Areas (Scotland) Orders Amendment Order 1994 11 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.086 Importation of goods Regulated

Calculate the correct value of imported goods for VAT purposesTrader

s.096 Standard rate Regulated

Other duties (1) — Crown / regulator

Government must set standard VAT rate at 15% or higherCrown / Minister / Government department

s.178 Rules governing exercise of the right of deduction Regulated

Maintain evidence and records to claim VAT deductionsTaxable Person

s.179 Rules governing exercise of the right of deduction Regulated

Calculate and deduct VAT from your tax returnTaxable Person

s.180 Rules governing exercise of the right of deduction Regulated

Hold valid evidence to support your VAT deduction claimsTaxable Person

s.181 Rules governing exercise of the right of deduction Regulated

Hold valid evidence to claim VAT deductionsTaxable Person

s.182 Rules governing exercise of the right of deduction Regulated

Hold valid evidence to reclaim VAT on business expensesTaxable Person

s.183 Rules governing exercise of the right of deduction Regulated

Hold valid evidence to claim VAT deductionsTaxable Person

s.184 Adjustment of deductions Regulated

Adjust VAT deductions when purchase factors changeTaxable Person

s.206 Payment arrangements Regulated

Pay the VAT due when you submit your VAT returnTaxable Person

s.207 Payment arrangements Regulated

Pay VAT and make interim payments as requiredTaxable Person

s.208 Payment arrangements Regulated

Pay VAT when submitting your VAT returnTaxable Person

s.209 Payment arrangements Regulated

Pay VAT when submitting your VAT returnTaxable Person

s.210 Payment arrangements Regulated

Pay VAT when submitting your VAT returnTaxable Person

s.211 Payment arrangements Regulated

Pay VAT when submitting your VAT returnTaxable Person

s.212 Payment arrangements Regulated

Pay VAT when submitting your VAT returnTaxable Person

s.218 Concept of invoice Regulated

Ensure invoices and credit notes meet legal format requirementsTrader

s.220 Issue of invoices Regulated

Issue valid VAT invoices for business suppliesTaxable Person

s.221 Issue of invoices Regulated

Issue VAT invoices for business supplies and exportsTaxable Person

s.222 Issue of invoices Regulated

Issue VAT invoices within specific time limitsTaxable Person

s.223 Issue of invoices Regulated

Issue VAT invoices for business supplies and exportsTaxable Person

s.224 Issue of invoices Regulated

Issue VAT invoices for business-to-business suppliesTaxable Person

s.225 Issue of invoices Regulated

Issue VAT invoices for business supplies and specific transactionsTaxable Person

s.232 Paper invoices and electronic invoices Regulated

Ensure authenticity, integrity, and legibility of all VAT invoicesTaxable Person

s.233 Paper invoices and electronic invoices Regulated

Ensure authenticity, integrity, and legibility of all VAT invoicesTaxable Person

s.242 General obligations Regulated

Keep detailed VAT accounts and registers for cross-border goodsTaxable Person

s.243 General obligations Regulated

Keep detailed VAT accounts and registers for cross-border goodsTaxable Person

s.244 Specific obligations relating to the storage of all invoices Regulated

Ensure all sales and purchase invoices are storedTaxable Person

s.245 Specific obligations relating to the storage of all invoices Regulated

Store all sales and purchase invoicesTaxable Person

s.246 Specific obligations relating to the storage of all invoices Regulated

Store all sales and purchase invoicesTaxable Person

s.247 Specific obligations relating to the storage of all invoices Prosecution

Store all sales and purchase invoicesTaxable Person

Unlimited fine

s.248 Specific obligations relating to the storage of all invoices Regulated

Keep and store all sales and purchase invoicesTaxable Person

s.250 Returns Regulated

Submit regular VAT returns to HMRCTaxable Person

s.251 Returns Regulated

Submit VAT returns with specific transaction detailsTaxable Person

s.252 Returns Regulated

Submit regular VAT returns to HMRCTaxable Person

s.253 Returns Regulated

Submit regular VAT returns to HMRCTaxable Person

s.254 Returns Regulated

Submit regular VAT returns to HMRCTaxable Person

s.255 Returns Prosecution

Submit regular VAT returns to HMRCTaxable Person

Fine up to £1,200

s.256 Returns Regulated

Submit regular VAT returns to HMRCTaxable Person

s.257 Returns Regulated

Submit regular VAT returns with required transaction detailsTaxable Person

s.258 Returns Regulated

Submit regular VAT returns with required transaction detailsTaxable Person

s.259 Returns Regulated

Submit regular VAT returns to HMRCTaxable Person

s.260 Returns Regulated

Submit regular VAT returns to HMRCTaxable Person

s.261 Returns Regulated

Submit regular VAT returns to HMRCTaxable Person

s.262 Recapitulative statements Regulated

Submit EC Sales Lists (recapitulative statements) for EU tradeTaxable Person

s.263 Recapitulative statements Regulated

Submit EC Sales Lists (recapitulative statements) for EU tradeTaxable Person

s.264 Recapitulative statements Regulated

Submit EC Sales Lists (recapitulative statements) for EU tradeTaxable Person

s.265 Recapitulative statements Regulated

Submit EC Sales Lists (recapitulative statements) for EU tradeTaxable Person

s.266 Recapitulative statements Prosecution

Submit EC Sales Lists (recapitulative statements) for EU tradeTaxable Person

Unlimited fine

s.267 Recapitulative statements Regulated

Submit EC Sales Lists (recapitulative statements) for EU tradeTaxable Person

s.268 Recapitulative statements Regulated

Submit recapitulative statements (EC Sales Lists) for cross-border suppliesTaxable Person

s.269 Recapitulative statements Regulated

Submit EC Sales Lists (recapitulative statements) for EU tradeTaxable Person

s.293 Reporting and review Regulated

Other duties (1) — Crown / regulator

European Commission must review and propose improvements to small business VATCrown / Minister / Government department

s.295 Common flat-rate scheme for farmers Regulated

Decide whether to join the Agricultural Flat-Rate VAT SchemeFarmer or Animal Keeper

s.296 Common flat-rate scheme for farmers Regulated

Opt in or out of the Agricultural Flat-Rate VAT SchemeFarmer or Animal Keeper

s.297 Common flat-rate scheme for farmers Regulated

Other duties (1) — Crown / regulator

HMRC must fix and notify flat-rate compensation percentages for farmersStatutory regulator

s.298 Common flat-rate scheme for farmers Regulated

Other duties (1) — Crown / regulator

CROWN must calculate VAT flat-rate compensation using specific statisticsCrown / Minister / Government department

s.299 Common flat-rate scheme for farmers Regulated

Other duties (1) — Crown / regulator

HMRC must ensure farmers do not receive excessive VAT refundsStatutory regulator

s.300 Common flat-rate scheme for farmers Regulated

Apply for the Agricultural Flat Rate Scheme to simplify VATFarmer or Animal Keeper

s.301 Common flat-rate scheme for farmers Regulated

Other duties (1) — Crown / regulator

HMRC must verify VAT flat-rate compensation payments to farmersStatutory regulator

s.302 Common flat-rate scheme for farmers Regulated

You cannot deduct VAT if you are using the flat-rate farmer schemeFarmer or Animal Keeper

s.303 Common flat-rate scheme for farmers Regulated

Duct VAT compensation paid by customers of agricultural flat-rate farmersTrader

s.304 Common flat-rate scheme for farmers Regulated

Other duties (1) — Crown / regulator

HMRC must verify VAT flat-rate compensation payments to farmersStatutory regulator

s.305 Common flat-rate scheme for farmers Regulated

Other duties (1) — Crown / regulator

HMRC must ensure consistent VAT treatment for agricultural tradeStatutory regulator

s.311 Definitions Regulated

Structure auction contracts to meet specific VAT margin scheme definitionsTrader

s.348 Taxation option Regulated

You may opt to charge VAT on investment gold suppliesTaxable Person

s.351 Taxation option Regulated

Other duties (1) — Crown / regulator

Establish and communicate rules for taxing investment goldCrown / Minister / Government department

s.354 Special rights and obligations for traders in investment gold Regulated

Keep records of substantial investment gold transactions for five yearsTrader

s.355 Special rights and obligations for traders in investment gold Regulated

Keep records of investment gold transactions and customer identitiesTrader

s.356 Special rights and obligations for traders in investment gold Regulated

Keep records of investment gold transactions and customer identitiesTrader

s.397 Implementing measures Regulated

Other duties (1) — Crown / regulator

Council of the EU must adopt measures to implement the VAT DirectiveCrown / Minister / Government department

s.403 Transitional arrangements for the taxation of trade between Member States Regulated

Other duties (1) — Crown / regulator

The Council must adopt definitive VAT arrangements for EU tradeCrown / Minister / Government department

s.art171 Member States may, instead of granting a refund of VAT...

amended 3 times

s.art192 For the purposes of this Section, a taxable person who...

amended 1 time

s.art199 (1) A Member State may, in cases of imperative urgency...

amended 17 times

s.art199 (1) By way of derogation from Article 193, a Member...

amended 17 times

s.art219 (1) Invoicing shall be subject to the rules applying in...

amended 1 time

s.art220 Issue of invoices Regulated

Issue valid VAT invoices and follow specific billing timelinesTaxable Person

amended 3 times

s.art226 Where the invoice is issued by a taxable person, who...

amended 8 times

s.art358 For the purposes of this Section, and without prejudice to...

amended 6 times

s.art369 Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons established within the Community but not in the Member State of consumption Regulated

amended 1 time

s.art369 Member States shall permit any taxable person not established in...

amended 1 time

s.art369 The taxable person not established in the Member State of...

amended 1 time

s.art369 A taxable person making use of this special scheme shall,...

amended 1 time

s.art369 The Member State of identification shall exclude the taxable person...

amended 1 time

s.art369 The taxable person not established in the Member State of...

amended 1 time

s.art369 The VAT return shall show the identification number referred to...

amended 1 time

s.art369 (1) The VAT return shall be made out in euro....

amended 1 time

s.art369 The taxable person not established in the Member State of...

amended 1 time

s.art369 The taxable person not established in the Member State of...

amended 1 time

s.art369 (1) The taxable person not established in the Member State...

amended 1 time

s.art390 Bulgaria may, in accordance with the conditions applying in that...

amended 1 time

s.art390 Romania may, in accordance with the conditions applying in that...

amended 1 time

377 other provisions — procedural and definitional

s.001 SUBJECT MATTER AND SCOPE

s.002 SUBJECT MATTER AND SCOPE

s.003 SUBJECT MATTER AND SCOPE

s.004 SUBJECT MATTER AND SCOPE

s.005 TERRITORIAL SCOPE

s.006 TERRITORIAL SCOPE

s.007 TERRITORIAL SCOPE

s.008 TERRITORIAL SCOPE

s.009 TAXABLE PERSONS

s.010 TAXABLE PERSONS

s.011 TAXABLE PERSONS

s.012 TAXABLE PERSONS

s.013 TAXABLE PERSONS

s.014 supply of goods

s.015 supply of goods

s.016 supply of goods

s.017 supply of goods

s.018 supply of goods

s.019 supply of goods

s.020 Intra-Community acquisition of goods

s.021 Intra-Community acquisition of goods

s.022 Intra-Community acquisition of goods

s.023 Intra-Community acquisition of goods

s.024 Supply of services

s.025 Supply of services

s.026 Supply of services

s.027 Supply of services

s.028 Supply of services

s.029 Supply of services

s.030 Importation of goods

s.031 Supply of goods without transport

s.032 Supply of goods with transport

s.033 Supply of goods with transport

s.034 Supply of goods with transport

s.035 Supply of goods with transport

s.036 Supply of goods with transport

s.037 Supply of goods on board ships, aircraft or trains

s.038 Supplies of gas through a natural gas system, of electricity and of heat or cooling energy through heating and cooling networks

s.039 Supplies of gas through a natural gas system, of electricity and of heat or cooling energy through heating and cooling networks

s.040 Place of an intra-Community acquisition of goods

s.041 Place of an intra-Community acquisition of goods

s.042 Place of an intra-Community acquisition of goods

s.043 Definitions

s.044 General rules

s.045 General rules

s.046 Supply of services by intermediaries

s.047 Supply of services connected with immovable property

s.048 Supply of transport

s.049 Supply of transport

s.050 Supply of transport

s.051 Supply of transport

s.052 Supply of transport

s.053 Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property

s.054 Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property

s.055 Supply of restaurant and catering services

s.056 Hiring of means of transport

s.057 Supply of restaurant and catering services for consumption on board ships, aircraft or trains

s.058 Supply of telecommunications, broadcasting and electronic services to non-taxable persons

s.059 Supply of services to non-taxable persons outside the Community

s.060 Place of importation of goods

s.061 Place of importation of goods

s.062 General provisions

s.063 Supply of goods or services

s.064 Supply of goods or services

s.065 Supply of goods or services

s.066 Supply of goods or services

s.067 Supply of goods or services

s.068 Intra-Community acquisition of goods

s.069 Intra-Community acquisition of goods

s.070 Importation of goods

s.071 Importation of goods

s.072 Definition

s.073 Supply of goods or services

s.074 Supply of goods or services

s.075 Supply of goods or services

s.076 Supply of goods or services

s.077 Supply of goods or services

s.078 Supply of goods or services

s.079 Supply of goods or services

s.080 Supply of goods or services

s.081 Supply of goods or services

s.082 Supply of goods or services

s.083 Intra-Community acquisition of goods

s.084 Intra-Community acquisition of goods

s.085 Importation of goods

s.087 Importation of goods

s.088 Importation of goods

s.089 Importation of goods

s.090 Miscellaneous provisions

s.091 Miscellaneous provisions

s.092 Miscellaneous provisions

s.093 Application of rates

s.094 Application of rates

s.095 Application of rates

s.097 Standard rate

s.098 Reduced rates

s.099 Reduced rates

s.100 Reduced rates

s.101 Reduced rates

s.102 Particular provisions

s.103 Particular provisions

s.104 Particular provisions

s.105 Particular provisions

s.106 Temporary provisions for particular labour-intensive services

s.107 Temporary provisions for particular labour-intensive services

s.108 Temporary provisions for particular labour-intensive services

s.109 Special provisions applying until the adoption of definitive arrangements

s.110 Special provisions applying until the adoption of definitive arrangements

s.111 Special provisions applying until the adoption of definitive arrangements

s.112 Special provisions applying until the adoption of definitive arrangements

s.113 Special provisions applying until the adoption of definitive arrangements

s.114 Special provisions applying until the adoption of definitive arrangements

s.115 Special provisions applying until the adoption of definitive arrangements

s.116 Special provisions applying until the adoption of definitive arrangements

s.117 Special provisions applying until the adoption of definitive arrangements

s.118 Special provisions applying until the adoption of definitive arrangements

s.119 Special provisions applying until the adoption of definitive arrangements

s.120 Special provisions applying until the adoption of definitive arrangements

s.121 Special provisions applying until the adoption of definitive arrangements

s.122 Special provisions applying until the adoption of definitive arrangements

s.123 Temporary provisions

s.124 Temporary provisions

s.125 Temporary provisions

s.126 Temporary provisions

s.127 Temporary provisions

s.128 Temporary provisions

s.129 Temporary provisions

s.130 Temporary provisions

s.131 General provisions

s.132 Exemptions for certain activities in the public interest

s.133 Exemptions for certain activities in the public interest

s.134 Exemptions for certain activities in the public interest

s.135 Exemptions for other activities

s.136 Exemptions for other activities

s.137 Exemptions for other activities

s.138 Exemptions related to the supply of goods

s.139 Exemptions related to the supply of goods

s.140 Exemptions for intra-Community acquisitions of goods

s.141 Exemptions for intra-Community acquisitions of goods

s.142 Exemptions for certain transport services

s.143 Exemptions on importation

s.144 Exemptions on importation

s.145 Exemptions on importation

s.146 Exemptions on exportation

s.147 Exemptions on exportation

s.148 Exemptions related to international transport

s.149 Exemptions related to international transport

s.150 Exemptions related to international transport

s.151 Exemptions relating to certain Transactions treated as exports

s.152 Exemptions relating to certain Transactions treated as exports

s.153 Exemptions for the supply of services by intermediaries

s.154 Customs warehouses, warehouses other than customs warehouses and similar arrangements

s.155 Customs warehouses, warehouses other than customs warehouses and similar arrangements

s.156 Customs warehouses, warehouses other than customs warehouses and similar arrangements

s.157 Customs warehouses, warehouses other than customs warehouses and similar arrangements

s.158 Customs warehouses, warehouses other than customs warehouses and similar arrangements

s.159 Customs warehouses, warehouses other than customs warehouses and similar arrangements

s.160 Customs warehouses, warehouses other than customs warehouses and similar arrangements

s.161 Customs warehouses, warehouses other than customs warehouses and similar arrangements

s.162 Customs warehouses, warehouses other than customs warehouses and similar arrangements

s.163 Customs warehouses, warehouses other than customs warehouses and similar arrangements

s.164 Transactions exempted with a view to export and in the framework of trade between the Member States

s.165 Transactions exempted with a view to export and in the framework of trade between the Member States

s.166 Provisions common to Sections 1 and 2

s.167 Origin and scope of right of deduction

s.168 Origin and scope of right of deduction

s.169 Origin and scope of right of deduction

s.170 Origin and scope of right of deduction

s.171 Origin and scope of right of deduction

s.172 Origin and scope of right of deduction

s.173 Proportional deduction

s.174 Proportional deduction

s.175 Proportional deduction

s.176 Restrictions on the right of deduction

s.177 Restrictions on the right of deduction

s.185 Adjustment of deductions

s.186 Adjustment of deductions

s.187 Adjustment of deductions

s.188 Adjustment of deductions

s.189 Adjustment of deductions

s.190 Adjustment of deductions

s.191 Adjustment of deductions

s.192 Adjustment of deductions

s.193 Persons liable for payment of VAT to the tax authorities

s.194 Persons liable for payment of VAT to the tax authorities

s.195 Persons liable for payment of VAT to the tax authorities

s.196 Persons liable for payment of VAT to the tax authorities

s.197 Persons liable for payment of VAT to the tax authorities

s.198 Persons liable for payment of VAT to the tax authorities

s.199 Persons liable for payment of VAT to the tax authorities

s.200 Persons liable for payment of VAT to the tax authorities

s.201 Persons liable for payment of VAT to the tax authorities

s.202 Persons liable for payment of VAT to the tax authorities

s.203 Persons liable for payment of VAT to the tax authorities

s.204 Persons liable for payment of VAT to the tax authorities

s.205 Persons liable for payment of VAT to the tax authorities

s.213 Identification

s.214 Identification

s.215 Identification

s.216 Identification

s.217 Definition

s.219 Concept of invoice

s.226 Content of invoices

s.227 Content of invoices

s.228 Content of invoices

s.229 Content of invoices

s.230 Content of invoices

s.231 Content of invoices

s.234 Paper invoices and electronic invoices

s.235 Paper invoices and electronic invoices

s.236 Paper invoices and electronic invoices

s.237 Paper invoices and electronic invoices

s.238 Simplification measures

s.239 Simplification measures

s.240 Simplification measures

s.241 Definition

s.249 Right of access to invoices stored by electronic means in another Member State

s.270 Recapitulative statements

s.271 Recapitulative statements

s.272 Miscellaneous provisions

s.273 Miscellaneous provisions

s.274 Importation

s.275 Importation

s.276 Importation

s.277 Importation

s.278 Exportation

s.279 Exportation

s.280 Exportation

s.281 Simplified procedures for charging and collection

s.282 Exemptions or graduated relief

s.283 Exemptions or graduated relief

s.284 Exemptions or graduated relief

s.285 Exemptions or graduated relief

s.286 Exemptions or graduated relief

s.287 Exemptions or graduated relief

s.288 Exemptions or graduated relief

s.289 Exemptions or graduated relief

s.290 Exemptions or graduated relief

s.291 Exemptions or graduated relief

s.292 Exemptions or graduated relief

s.294 Reporting and review

s.306 Special scheme for travel agents

s.307 Special scheme for travel agents

s.308 Special scheme for travel agents

s.309 Special scheme for travel agents

s.310 Special scheme for travel agents

s.312 Margin scheme

s.313 Margin scheme

s.314 Margin scheme

s.315 Margin scheme

s.316 Margin scheme

s.317 Margin scheme

s.318 Margin scheme

s.319 Margin scheme

s.320 Margin scheme

s.321 Margin scheme

s.322 Margin scheme

s.323 Margin scheme

s.324 Margin scheme

s.325 Margin scheme

s.326 Transitional arrangements for second-hand means of transport

s.327 Transitional arrangements for second-hand means of transport

s.328 Transitional arrangements for second-hand means of transport

s.329 Transitional arrangements for second-hand means of transport

s.330 Transitional arrangements for second-hand means of transport

s.331 Transitional arrangements for second-hand means of transport

s.332 Transitional arrangements for second-hand means of transport

s.333 Special arrangements for sales by public auction

s.334 Special arrangements for sales by public auction

s.335 Special arrangements for sales by public auction

s.336 Special arrangements for sales by public auction

s.337 Special arrangements for sales by public auction

s.338 Special arrangements for sales by public auction

s.339 Special arrangements for sales by public auction

s.340 Special arrangements for sales by public auction

s.341 Special arrangements for sales by public auction

s.342 Measures to prevent distortion of competition and tax evasion

s.343 Measures to prevent distortion of competition and tax evasion

s.344 General provisions

s.345 General provisions

s.346 Exemption from VAT

s.347 Exemption from VAT

s.349 Taxation option

s.350 Taxation option

s.352 Transactions on a regulated gold bullion market

s.353 Transactions on a regulated gold bullion market

s.357 General provisions

s.358 General provisions

s.359 Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community

s.360 Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community

s.361 Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community

s.362 Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community

s.363 Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community

s.364 Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community

s.365 Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community

s.366 Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community

s.367 Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community

s.368 Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community

s.369 Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community

s.370 Derogations for States which were members of the Community on 1 January 1978

s.371 Derogations for States which were members of the Community on 1 January 1978

s.372 Derogations for States which were members of the Community on 1 January 1978

s.373 Derogations for States which were members of the Community on 1 January 1978

s.374 Derogations for States which were members of the Community on 1 January 1978

s.375 Derogations for States which acceded to the Community after 1 January 1978

s.376 Derogations for States which acceded to the Community after 1 January 1978

s.377 Derogations for States which acceded to the Community after 1 January 1978

s.378 Derogations for States which acceded to the Community after 1 January 1978

s.379 Derogations for States which acceded to the Community after 1 January 1978

s.380 Derogations for States which acceded to the Community after 1 January 1978

s.381 Derogations for States which acceded to the Community after 1 January 1978

s.382 Derogations for States which acceded to the Community after 1 January 1978

s.383 Derogations for States which acceded to the Community after 1 January 1978

s.384 Derogations for States which acceded to the Community after 1 January 1978

s.385 Derogations for States which acceded to the Community after 1 January 1978

s.386 Derogations for States which acceded to the Community after 1 January 1978

s.387 Derogations for States which acceded to the Community after 1 January 1978

s.388 Derogations for States which acceded to the Community after 1 January 1978

s.389 Derogations for States which acceded to the Community after 1 January 1978

s.390 Derogations for States which acceded to the Community after 1 January 1978

s.391 Provisions common to Sections 1 and 2

s.392 Provisions common to Sections 1 and 2

s.393 Provisions common to Sections 1 and 2

s.394 Simplification measures and measures to prevent tax evasion or avoidance

s.395 Simplification measures and measures to prevent tax evasion or avoidance

s.396 International agreements

s.398 VAT Committee

s.399 Conversion rates

s.400 Conversion rates

s.401 Other taxes, duties and charges

s.402 Transitional arrangements for the taxation of trade between Member States

s.404 Transitional arrangements for the taxation of trade between Member States

s.405 Transitional measures applicable in the context of accession to the European Union

s.406 Transitional measures applicable in the context of accession to the European Union

s.407 Transitional measures applicable in the context of accession to the European Union

s.408 Transitional measures applicable in the context of accession to the European Union

s.409 Transitional measures applicable in the context of accession to the European Union

s.410 Transitional measures applicable in the context of accession to the European Union

s.411 Transposition and entry into force

s.412 Transposition and entry into force

s.413 Transposition and entry into force

s.414 Transposition and entry into force

s.annex iii para.1 Foodstuffs (including beverages but excluding alcoholic beverages) for human and...

s.annex ii para.1 Website supply, web-hosting, distance maintenance of programmes and equipment; supply...

s.annex i para.1 Telecommunications services; supply of water, gas, electricity and thermal energy;...

s.annex viii para.1 Field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing...

s.annex vii para.1 Crop production: general agriculture, including viticulture; growing of fruit (including...

s.annex vi para.1 Supply of ferrous and non ferrous waste, scrap, and used...

s.art030 For the purposes of this Directive, the following definitions shall...

s.art059 In order to prevent double taxation, non-taxation or distortion of...

s.art168 (1) In the case of immovable property forming part of...

s.art410 By 31 December 2022 at the latest, the Commission shall,...

s.categories of goods covered by warehousing arrange CATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2)

s.content of invoices Content of invoices

s.correlation table CORRELATION TABLE

s.derogations for states which acceded to the commun Derogations for States which acceded to the Community after 1 January 1978

s.indicative list of the agricultural services refer INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)

s.indicative list of the electronically supplied ser INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (C) OF THE FIRST PARAGRAPH OF ARTICLE 58

s.list of supplies of goods and services as referred LIST OF SUPPLIES OF GOODS AND SERVICES AS REFERRED TO IN POINT (D) OF ARTICLE 199(1)

s.list of supplies of goods and services to which th LIST OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES REFERRED TO IN ARTICLE 98 MAY BE APPLIED

s.list of the activities referred to in the third su LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1)

s.list of the agricultural production activities ref LIST OF THE AGRICULTURAL PRODUCTION ACTIVITIES REFERRED TO IN POINT (4) OF ARTICLE 295(1)

s.list of the services referred to in article 106 LIST OF THE SERVICES REFERRED TO IN ARTICLE 106

s.list of transactions covered by the derogations re LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED TO IN ARTICLES 370 AND 371 AND ARTICLES 375 TO 390c

s.origin and scope of right of deduction Origin and scope of right of deduction

s.particular provisions Particular provisions

s.persons liable for payment of vat to the tax autho Persons liable for payment of VAT to the tax authorities

s.prevention of double taxation or non-taxation Prevention of double taxation or non-taxation

s.provisions common to chapters 1 and 3 Provisions common to Chapters 1 and 3

s.repealed directives with their successive amendmen Repealed Directives with their successive amendments

s.right of access to invoices stored by electronic m Right of access to invoices stored by electronic means in another Member State

s.supply of goods supply of goods

s.supply of goods or services Supply of goods or services

s.supply of goods with transport Supply of goods with transport

s.temporary provisions Temporary provisions

s.transitional measures for the application of new l Transitional measures for the application of new legislation

s.works of art, collectors' items and antiques, as r WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES, AS REFERRED TO IN POINTS (2), (3) AND (4) OF ARTICLE 311(1)

Help complying

Guvnor’s practical routes through this instrument.

1 more guide that reference this instrument

VAT when selling online to customers abroad

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Council Directive 2006/112/EC (EU VAT Directive - retained for reference)

Does it bind you?

Other Acts binding the same actors

What it requires

Help complying