VAT Implementing Regulation Implementing Regulation (EU) No 282/2011

Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for the VAT Directive, in its consolidated version. Every article with its text and the CJEU case law that interprets it.

All EU VAT legislationOpen in the compendium

112 provisions

1. Article 1 1 case
2. Article 2
3. Article 3
4. Article 4
5. Article 5 Taxable persons · 1 case
6. Article 5a Supply of goods
7. Article 5b Supply of goods
8. Article 5c Supply of goods
9. Article 5d Supply of goods
10. Article 6 Supply of services · 2 cases
11. Article 6a Supply of services
12. Article 6b Supply of services
13. Article 7 Supply of services · 3 cases
14. Article 8 Supply of services
15. Article 9 Supply of services
16. Article 9a Supply of services · 2 cases
17. Article 10 Place of taxable transactions · 4 cases
18. Article 11 Place of taxable transactions · 7 cases
19. Article 12 Place of taxable transactions
20. Article 13 Place of taxable transactions · 1 case
21. Article 13a Place of taxable transactions
22. Article 13b Place of taxable transactions · 6 cases
23. Article 15 Place of supply of goods
24. Article 16 Place of intra-Community acquisitions of goods · 1 case
25. Article 17 Place of supply of services
26. Article 18 Place of supply of services · 1 case
27. Article 19 Place of supply of services
28. Article 20 Place of supply of services · 1 case
29. Article 21 Place of supply of services · 1 case
30. Article 22 Place of supply of services · 1 case
31. Article 23 Place of supply of services
32. Article 24 Place of supply of services
33. Article 24a Place of supply of services
34. Article 24b Place of supply of services
35. Article 24c Place of supply of services
36. Article 24d Place of supply of services
37. Article 24e Place of supply of services
38. Article 24f Place of supply of services
39. Article 25 Place of supply of services
40. Article 26 Place of supply of services
41. Article 27 Place of supply of services
42. Article 28 Place of supply of services · 1 case
43. Article 29 Place of supply of services
44. Article 30 Place of supply of services · 2 cases
45. Article 31 Place of supply of services
46. Article 31a Place of supply of services · 3 cases
47. Article 31b Place of supply of services
48. Article 31c Place of supply of services
49. Article 32 Place of supply of services · 4 cases
50. Article 33 Place of supply of services · 2 cases
51. Article 33a Place of supply of services · 1 case
52. Article 34 Place of supply of services
53. Article 35 Place of supply of services
54. Article 36 Place of supply of services
55. Article 37 Place of supply of services
56. Article 38 Place of supply of services · 3 cases
57. Article 39 Place of supply of services
58. Article 40 Place of supply of services
59. Article 41 Place of supply of services
60. Article 41a Chargeable event and chargeability of vat
61. Article 42 Taxable amount
62. Article 43 Rates
63. Article 44 Exemptions for certain activities in the public interest · 1 case
64. Article 45 Exemptions for other activities · 1 case
65. Article 45a Exemptions for intra-Community transactions · 2 cases
66. Article 46 Exemptions on importation
67. Article 47 Exemptions on exportation · 1 case
68. Article 48 Exemptions on exportation
69. Article 49 Exemptions relating to certain transactions treated as exports
70. Article 50 Exemptions relating to certain transactions treated as exports
71. Article 51 Exemptions relating to certain transactions treated as exports
72. Article 52 Deductions
73. Article 53 Persons liable to pay the VAT · 2 cases
74. Article 54 Persons liable to pay the VAT
75. Article 54a General obligations
76. Article 54b Accounting
77. Article 54c Accounting
78. Article 55 Obligations of taxable persons and certain non-taxable persons
79. Article 56 Special scheme for investment gold
80. Article 57 Special scheme for investment gold
81. Article 57a Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
82. Article 57b Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
83. Article 57c Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
84. Article 57d Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
85. Article 57e Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
86. Article 57f Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
87. Article 57g Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
88. Article 57h Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
89. Article 58 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
90. Article 58a Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
91. Article 58b Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
92. Article 58c Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
93. Article 59 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
94. Article 59a Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
95. Article 60 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
96. Article 60a Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
97. Article 61 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
98. Article 61a Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
99. Article 61b Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
100. Article 61c Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
101. Article 62 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
102. Article 63 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
103. Article 63a Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
104. Article 63b Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
105. Article 63c Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
106. Article 63d Special arrangements for declaration and payment of import VAT
107. Article 64 1 case
108. Article 65 3 cases

Annexes

1. Annex I
2. Annex II
3. Annex III
4. Annex IV