Article 141 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 compendium8 cases ↓
Text of Article 141
Each Member State shall take specific measures to ensure that VAT is not charged on the intra-Community acquisition of goods within its territory, made in accordance with Article 40, where the following conditions are met:
(a)the acquisition of goods is made by a taxable person who is not established in the Member State concerned but is identified for VAT purposes in another Member State;
(b)the acquisition of goods is made for the purposes of the subsequent supply of those goods, in the Member State concerned, by the taxable person referred to in point (a);
(c)the goods thus acquired by the taxable person referred to in point (a) are directly dispatched or transported, from a Member State other than that in which he is identified for VAT purposes, to the person for whom he is to carry out the subsequent supply;
(d)the person to whom the subsequent supply is to be made is another taxable person, or a non-taxable legal person, who is identified for VAT purposes in the Member State concerned;
(e)the person referred to in point (d) has been designated in accordance with Article 197 as liable for payment of the VAT due on the supply carried out by the taxable person who is not established in the Member State in which the tax is due.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 141: 8 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 141 of Directive 2006/112/EC, most recent first.
- T-773/25 Finanzamt für Großbetriebe Judgment · 7 October 2026 · Austria
- T-614/25 Trading 4 Judgment · 9 September 2026 · Latvia
- T-646/24 MS KLJUČAROVCI Judgment · 3 December 2025 · Slovenia · cites Article 141(c), (d)
- C-247/21 Luxury Trust Automobil Judgment · 8 December 2022 · Austria · cites Article 141(e)
- C-696/20 Dyrektor Izby Skarbowej w W. (Incorrect classification of chain transactions) Opinion · 7 April 2022 · Poland · cites Article 141(a), (c), (d)
- C-580/16 Firma Hans Bühler Judgment · 19 April 2018 · Austria · cites Article 141(a), (b), (c), (e)
- C-386/16 Toridas Judgment · 26 July 2017 · Lithuania
- C-189/11 Commission v Spain Judgment · 26 September 2013 · Spain
VAT Committee guidelines on Article 141: 1
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 113 · 3 June 2019 · document 3.1. Article 141 – chain transactions – combined with applying the simplification in Article 141 (triangular transactions)
Commission explanatory notes on Article 141
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
- 3.6.17.1 More than three operators in the chain (p. 65) We will include again our example with four operators in the chain (example 8): In our example 8, C is the intermediary operator. C communicates to B his VAT identification number issued by MS 2. Therefore, instead of the general rule in Article 36a(1) VD, the rule in Article 36a(2) VD applies, so the transport is assi
- 3.6.1 Guidelines agreed by the VAT Committee (p. 51) Guidelines resulting from the 113th meeting of the VAT Committee of 3 June 2019 3. NEW LEGISLATION – MATTERS CONCERNING THE IMPLEMENTATION OF RECENTLY ADOPTED EU VAT PROVISIONS 3.1 Origin: Commission References: Articles 17a, 36a, 138(1) and (1a), 243(3) and 262(2) of the VAT Directive Articles 45a and 54a of the VAT I
- 3.6.17 Triangular transactions simplification (p. 64) As already said, the scope of the rules in Article 36a VD is limited to clarifying which transaction in the chain the transport is assigned to. These rules do not have any impact on the liability of the tax, which is determined according to the general rules. Nor do they have an impact on the possibility to apply the s