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Article 146 Directive 2006/112/EC

Exemptions on exportation

Title IX · Exemptions › Chapter 6 · Exemptions on exportation

Open in the compendium19 cases ↓

Text of Article 146

1.Member States shall exempt the following transactions:

(a)the supply of goods dispatched or transported to a destination outside the Community by or on behalf of the vendor;

(b)the supply of goods dispatched or transported to a destination outside the Community by or on behalf of a customer not established within their respective territory, with the exception of goods transported by the customer himself for the equipping, fuelling and provisioning of pleasure boats and private aircraft or any other means of transport for private use;

(c)the supply of goods to approved bodies which export them out of the Community as part of their humanitarian, charitable or teaching activities outside the Community;

(d)the supply of services consisting in work on movable property acquired or imported for the purpose of undergoing such work within the Community, and dispatched or transported out of the Community by the supplier, by the customer if not established within their respective territory or on behalf of either of them;

(e)the supply of services, including transport and ancillary transactions, but excluding the supply of services exempted in accordance with Articles 132 and 135, where these are directly connected with the exportation or importation of goods covered by Article 61 and Article 157(1)(a).

2.The exemption provided for in point (c) of paragraph 1 may be granted by means of a refund of the VAT.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 146: 19 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 146 of Directive 2006/112/EC, most recent first.

  1. C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy
  2. C-234/24 Brose Prievidza Judgment · 23 October 2025 · Bulgaria
  3. C-602/24 W. (Export without the knowledge of the taxable person) Judgment · 1 August 2025 · Poland · cites Article 146(1), (1)(a), (1)(b)
  4. C-427/23 Határ Diszkont Judgment · 1 August 2025 · cites Article 146(1), (1)(b), (1)(e)
  5. C-656/19 BAKATI PLUS Judgment · 17 December 2020 · Hungary · cites Article 146(1), (1)(a), (1)(b)
  6. C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania
  7. C-276/18 KrakVet Marek Batko Opinion · 6 February 2020 · Hungary · cites Article 146(1)
  8. C-653/18 Unitel Judgment · 17 October 2019 · Poland · cites Article 146(1)(a), (1)(b)
  9. C-291/18 Grup Servicii Petroliere Opinion · 10 April 2019 · Romania · cites Article 146(1)
  10. C-275/18 Vinš Judgment · 28 March 2019 · Czechia · cites Article 146(1), (1)(a)
  11. C-495/17 Cartrans Spedition Judgment · 8 November 2018 · Romania · cites Article 146(1), (1)(a), (1)(e)
  12. C-307/16 Pieńkowski Judgment · 28 February 2018 · Poland · cites Article 146(1), (1)(b)
  13. C-441/16 SMS Group Judgment · 21 September 2017 · Romania · cites Article 146(1)
  14. C-288/16 L.Č. Judgment · 29 June 2017 · Latvia · cites Article 146(1)(a), (1)(e)
  15. C-526/13 Fast Bunkering Klaipėda Judgment · 3 September 2015 · Lithuania · cites Article 146(1)
  16. C-144/13 VDP Dental Laboratory and Others Opinion · 4 September 2014 · Netherlands
  17. C-563/12 BDV Hungary Trading Judgment · 19 December 2013 · Hungary · cites Article 146(1), (1)(b)
  18. C-189/11 Commission v Spain Judgment · 26 September 2013 · Spain
  19. C-274/10 Commission v Hungary Opinion · 26 May 2011 · Hungary · cites Article 146(1)(a)

VAT Committee guidelines on Article 146: 12

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.