VATcodexEU VAT case law · Court of Justice and General Court

Article 22 Sixth Directive 77/388/EEC

Obligations under the internal system

Title XIII · Obligations of persons liable for payment

Open in the compendium86 cases ↓

Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC. Most case law before that date cites it.

Text of Article 22

1.Every taxable person shall state when his activity as a taxable person commences, changes or ceases.

2.Every taxable person shall keep accounts in sufficient detail to permit application of the value added tax and inspection by the tax authority.

3. (a)Every taxable person shall issue an invoice, or other document serving as invoice in respect of all goods and services supplied by him to another taxable person, and shall keep a copy thereof.

Every taxable person shall likewise issue an invoice in respect of payments on account made to him by another taxable person before the supply of goods or services is effected or completed.

(b)The invoice shall state clearly the price exclusive of tax and the corresponding tax at each rate as well as any exemptions.

(c)The Member States shall determine the criteria for considering whether a document serves as an invoice.

4.Every taxable person shall submit a return within an interval to be determined by each Member State. This interval may not exceed two months following the end of each tax period. The tax period may be fixed by Member States as a month, two months, or a quarter. However, Member States may fix different periods provided that these do not exceed a year

The return must set out all the information needed to calculate the tax that has become chargeable and the deductions to be made, including, where appropriate, and in so far as it seems necessary for the establishment of the tax basis, the total amount of the transactions relative to such tax and deductions, and the total amount of the exempted supplies.

5.Every taxable person shall pay the net amount of the value added tax when submitting the return. The Member States may, however, fix a different date for the payment of the amount or may demand an interim payment.

6.Member States may require a taxable person to submit a statement, including the information specified in paragraph 4, and concerning all transactions carried out the preceding year. This statement must provide all the information necessary for any adjustments.

7.Member States shall take the necessary measures to ensure that those persons who, in accordance with Article 21 (1) (a) and (b), are considered to be liable to pay the tax instead of a taxable person established in another country or who are jointly and severally liable for the payment, shall comply with the above obligations relating to declaration and payment.

8.Without prejudice to the provisions to be adopted pursuant to Article 17 (4), Member States may impose other obligations which they deem necessary for the correct levying and collection of the tax and for the prevention of fraud.

9.Member States may release taxable persons:

—from certain obligations,

—from all obligations where those taxable persons carry out only exempt transactions,

—from the payment of the tax due where the amount is insignificant.

Consolidated version on EUR-Lex (CELEX 01977L0388-20060101). © European Union. Only the Official Journal is authentic.

Case law on Article 22: 86 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 22 of Sixth Directive 77/388/EEC, most recent first.

  1. C-308/25 Isolanti Group Opinion · 11 June 2026
  2. C-213/19 Commission v United Kingdom (Action to counter undervaluation fraud) Opinion · 9 September 2021 · United Kingdom
  3. C-580/16 Firma Hans Bühler Opinion · 30 November 2017 · Austria · cites Article 22(6)(b)
  4. C-533/16 Volkswagen Opinion · 26 October 2017 · Slovakia
  5. C-298/16 Ispas Opinion · 7 September 2017 · cites Article 22(1), (2), (4), (8)
  6. C-493/15 Identi Judgment · 16 March 2017 · Italy
  7. C-24/15 Plöckl Judgment · 20 October 2016 · Germany · cites Article 22(3), (4), (6)(b), (8)
  8. C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Opinion · 18 February 2016 · Portugal · cites Article 22(3)(b)
  9. C-546/14 Degano Trasporti Opinion · 14 January 2016 · Italy
  10. C-277/14 PPUH Stehcemp Judgment · 22 October 2015 · Poland · cites Article 22(3), (3)(b), (4), (5)
  11. C-82/14 Nuova Invincibile Order · 15 July 2015 · Italy
  12. C-590/13 Idexx Laboratories Italia Judgment · 11 December 2014 · Italy · cites Article 22(8)
  13. C-499/13 Macikowski Opinion · 6 November 2014 · Poland · cites Article 22(8)
  14. C-33/13 Jagiełło Order · 6 February 2014 · Poland
  15. C-622/11 Pactor Vastgoed Opinion · 30 May 2013 · Netherlands · cites Article 22(4)
  16. C-271/12 Petroma Transports and Others Judgment · 8 May 2013 · Belgium · cites Article 22(3), (3)(b), (3)(c), (8)
  17. C-617/10 Åkerberg Fransson Judgment · 26 February 2013 · cites Article 22(4), (8)
  18. C-104/12 Becker Judgment · 21 February 2013 · Germany · cites Article 22(3), (3)(b)
  19. C-587/10 VSTR Judgment · 27 September 2012 · Germany · cites Article 22(1), (3)(a), (3)(b), (6)(b), (8)
  20. C-263/11 Rēdlihs Judgment · 19 July 2012 · Latvia · cites Article 22(1)
  21. C-80/11 Mahagében and Dávid Judgment · 21 June 2012 · Hungary · cites Article 22(3), (3)(a), (3)(b), (8)
  22. C-500/10 Belvedere Costruzioni Judgment · 29 March 2012 · Italy · cites Article 22(4), (5)
  23. C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom · cites Article 22(3)
  24. C-539/09 Commission v Germany Judgment · 15 November 2011 · Germany
  25. C-421/10 Stoppelkamp Judgment · 6 October 2011 · Germany
  26. C-427/10 Banca Antoniana Popolare Veneta Opinion · 15 September 2011 · Italy
  27. C-438/09 Dankowski Judgment · 22 December 2010 · Poland · cites Article 22(1), (3), (3)(a), (3)(b), (8)
  28. C-540/09 Skandinaviska Enskilda Banken Opinion · 16 December 2010 · Sweden · cites Article 22(1), (3), (3)(a), (3)(b), (8)
  29. C-270/09 MacDonald Resorts Judgment · 16 December 2010 · United Kingdom · cites Article 22(2), (8)
  30. C-430/09 Euro Tyre Holding Judgment · 16 December 2010 · Netherlands · cites Article 22(6)(b)
  31. C-188/09 Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski Judgment · 29 July 2010 · Poland · cites Article 22(2), (8)
  32. C-368/09 Pannon Gép Centrum Judgment · 15 July 2010 · Hungary · cites Article 22(3)(a), (3)(b), (8)
  33. C-536/08 X and fiscale eenheid Facet-Facet Trading Judgment · 22 April 2010 · Netherlands · cites Article 22(6)(b)
  34. C-581/08 EMI Group Opinion · 15 April 2010 · United Kingdom · cites Article 22(8)
  35. C-566/07 Stadeco Opinion · 12 March 2009 · Netherlands · cites Article 22(3), (8)
  36. C-302/07 J D Wetherspoon Judgment · 5 March 2009 · United Kingdom · cites Article 22(3), (3)(a), (3)(b), (4)(a), (4)(b)
  37. C-502/07 K-1 Judgment · 15 January 2009 · Poland · cites Article 22(8)
  38. C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie Opinion · 22 December 2008 · Netherlands · cites Article 22(4)
  39. C-174/07 Commission v Italy Judgment · 11 December 2008 · Italy
  40. C-132/06 Commission v Italy Judgment · 17 July 2008 · Italy · cites Article 22(8)
  41. C-484/06 Koninklijke Ahold Judgment · 10 July 2008 · Netherlands · cites Article 22(3), (3)(a), (3)(b), (4), (4)(b), (5)
  42. C-291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet Opinion · 17 June 2008 · Sweden
  43. C-95/07 Ecotrade Judgment · 8 May 2008 · Italy · cites Article 22(2), (2)(a), (4), (4)(a), (4)(b), (7)
  44. C-25/07 Sosnowska Opinion · 26 February 2008 · Poland · cites Article 22(8)
  45. C-146/05 Collée Judgment · 27 September 2007 · Germany · cites Article 22(8)
  46. C-409/04 Teleos and Others Judgment · 27 September 2007 · United Kingdom · cites Article 22(8)
  47. C-184/05 Twoh International Opinion · 11 January 2007 · Netherlands · cites Article 22(6)(b), (8)
  48. C-128/05 Commission v Austria Judgment · 28 September 2006 · Austria · cites Article 22(3), (4), (5)
  49. C-384/04 Federation of Technological Industries and Others Judgment · 11 May 2006 · United Kingdom · cites Article 22(3), (7), (8)
  50. C-475/03 Banca popolare di Cremona Opinion · 14 March 2006 · Italy
  51. C-255/02 Halifax and Others Judgment · 21 February 2006 · United Kingdom · cites Article 22(8)
  52. C-533/03 Commission v Council Opinion · 2 June 2005
  53. C-25/03 HE Judgment · 21 April 2005 · Germany · cites Article 22(3), (3)(b), (3)(c), (8)
  54. C-33/03 Commission v United Kingdom Judgment · 10 March 2005 · United Kingdom · cites Article 22(3), (3)(a), (3)(c)
  55. C-152/02 Terra Baubedarf-Handel Judgment · 29 April 2004 · Germany · cites Article 22(3)
  56. C-90/02 Bockemühl Judgment · 1 April 2004 · Germany · cites Article 22(3), (3)(b), (3)(c), (8)
  57. C-321/02 Harbs Opinion · 11 March 2004 · Germany
  58. C-395/02 Transport Service Order · 3 March 2004 · Belgium · cites Article 22(8)
  59. C-78/02 Karageorgou and Others Opinion · 15 May 2003 · Greece
  60. C-338/98 Commission v Netherlands Judgment · 8 November 2001 · Netherlands · cites Article 22(3), (3)(a), (3)(b), (3)(c)
  61. C-454/98 Schmeink & Cofreth and Strobel Judgment · 19 September 2000 · Germany · cites Article 22(3)(b), (8)
  62. C-142/99 Floridienne and Berginvest Opinion · 4 April 2000 · Belgium · cites Article 22(2), (4)
  63. C-110/98 Gabalfrisa and Others Judgment · 21 March 2000 · Spain · cites Article 22(1), (8)
  64. C-400/98 Breitsohl Opinion · 16 December 1999 · Germany · cites Article 22(8)
  65. C-48/97 Kuwait Petroleum Judgment · 27 April 1999 · United Kingdom · cites Article 22(3)
  66. C-85/97 SFI v Belgian State Judgment · 19 November 1998 · Belgium · cites Article 22(1), (4), (5)
  67. C-361/96 Grandes Sources d'Eaux Minérales Françaises v Bundesamt für Finanzen Judgment · 11 June 1998 · Germany · cites Article 22(3)
  68. C-141/96 Langhorst Judgment · 17 September 1997 · Germany · cites Article 22(3), (3)(a), (3)(b), (3)(c), (8)
  69. C-370/95 Careda and Others v Administración General del Estado Judgment · 26 June 1997 · Spain · cites Article 22(3), (3)(a), (8)
  70. C-408/95 Eurotunnel and Others Opinion · 27 May 1997 · France · cites Article 22(2)(a)
  71. C-286/94 Molenheide Opinion · 20 March 1997 · Belgium · cites Article 22(4), (5), (8)
  72. C-330/95 Goldsmiths Opinion · 27 February 1997 · United Kingdom · cites Article 22(3)(a)
  73. C-85/95 Reisdorf v Finanzamt Köln-West Judgment · 5 December 1996 · Germany · cites Article 22(2), (3), (3)(a), (3)(b), (3)(c), (8)
  74. C-80/95 Harnas & Helm Opinion · 7 November 1996 · Netherlands · cites Article 22(2), (4)
  75. C-217/94 Eismann Atto Adige v Ufficio IVA di Bolzano Judgment · 24 October 1996 · Italy · cites Article 22(8)
  76. C-327/94 Dudda Judgment · 26 September 1996 · Germany
  77. C-110/94 INZO Opinion · 23 November 1995 · Belgium · cites Article 22(1)
  78. C-144/94 Italittica Opinion · 13 July 1995 · Italy · cites Article 22(2), (3), (3)(a), (4), (5), (8)
  79. C-16/93 Tolsma Opinion · 20 January 1994 · Netherlands
  80. C-10/92 Balocchi Judgment · 20 October 1993 · Italy · cites Article 22(4), (5)
  81. C-96/91 Commission v Spain Judgment · 9 June 1992 · Spain · cites Article 22(3)(b), (3)(c), (8)
  82. C-20/91 De Jong Judgment · 6 May 1992 · Netherlands
  83. C-97/90 Lennartz Judgment · 11 July 1991 · Germany · cites Article 22(2), (3)(a), (4), (8)
  84. C-123/87 Jeunehomme and Others v État belge Judgment · 14 July 1988 · Belgium · cites Article 22(2), (3), (3)(b), (4), (8)
  85. C-42/83 Dansk Denkavit Judgment · 10 July 1984 · Denmark · cites Article 22(4), (5)
  86. C-8/81 Becker Judgment · 19 January 1982 · Germany · cites Article 22(3)(b)