Article 140 Directive 2006/112/EC
Exemptions for intra-Community acquisitions of goods
Title IX · Exemptions › Chapter 4 · Exemptions for intra-community transactions › Section 2 · Exemptions for intra-Community acquisitions of goods
Open in the compendium4 cases ↓
Text of Article 140
Member States shall exempt the following transactions:
(a)the intra-Community acquisition of goods the supply of which by taxable persons would in all circumstances be exempt within their respective territory;
(b)the intra-Community acquisition of goods the importation of which would in all circumstances be exempt under points (a), (b) and (c) and (e) to (l) of Article 143(1);
(c)the intra-Community acquisition of goods where, pursuant to Articles 170 and 171, the person acquiring the goods would in all circumstances be entitled to full reimbursement of the VAT due under Article 2(1)(b).
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 140: 4 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 140 of Directive 2006/112/EC, most recent first.
- C-72/24 Keladis I and Keladis II Opinion · 8 May 2025
- C-386/16 Toridas Judgment · 26 July 2017 · Lithuania · cites Article 140(a)
- C-144/13 VDP Dental Laboratory and Others Judgment · 26 February 2015 · Netherlands · cites Article 140(a), (b)
- C-434/05 Horizon College Opinion · 8 March 2007 · Germany, Netherlands
VAT Committee guidelines on Article 140: 3
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 105 · 26 October 2015 · document 6.4. Article 140(a) – interpretation of the terms ‘dental technician’, ‘services by dental technicians in their professional capacity’ and ‘dental prostheses’
- Meeting 105 · 26 October 2015 · document 6.4. Article 140(b) – interpretation of the terms ‘dental technician’, ‘services by dental technicians in their professional capacity’ and ‘dental prostheses’
- Meeting 056 · 1998-10-13-14 · document II.6.2 Article 28c(B)(a)* – transaction exempt without right of deduction – exemption of intra-EU input acquisition – which exemption prevails
Commission explanatory notes on Article 140
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on the 2020 quick fixes
Call-off stock, chain transactions, the VAT number as a substantive condition and proof of intra-Community transport
- 2.5.3 What is the relation between Articles 17 and 17a VD? (p. 27) Article 17(1) VD defines the concept of ‘transfer to another Member State’ and assimilates this to a supply of goods (which is to be followed by a deemed intra- Community acquisition of goods on the basis of Article 21 VD). Article 17(2) VD enumerates a number of exceptions under which the transport of goods from one M