VATcodexEU VAT case law · Court of Justice and General Court

Article 167a Directive 2006/112/EC

Origin and scope of right of deduction

Title X · Deductions › Chapter 1 · Origin and scope of right of deduction

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Text of Article 167a

Member States may provide within an optional scheme that the right of deduction of a taxable person whose VAT solely becomes chargeable in accordance with Article 66(b) be postponed until the VAT on the goods or services supplied to him has been paid to his supplier.

Member States which apply the optional scheme referred to in the first paragraph shall set a threshold for taxable persons using that scheme within their territory, based on the annual turnover of the taxable person calculated in accordance with Article 288. That threshold may not be higher than EUR 2 000 000 or the equivalent in national currency.

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

Case law on Article 167a: 5 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 167a of Directive 2006/112/EC, most recent first.

  1. C-9/20 Grundstücksgemeinschaft Kollaustraße 136 Judgment · 10 February 2022 · Germany
  2. C-156/20 Zipvit Opinion · 8 July 2021 · United Kingdom
  3. C-80/20 Wilo Salmson France Opinion · 22 April 2021 · Romania
  4. C-169/12 TNT Express Worldwide (Poland) Judgment · 16 May 2013 · Poland
  5. C-274/10 Commission v Hungary Judgment · 28 July 2011 · Hungary