Article 272 Directive 2006/112/EC
Obligations of taxable persons and certain non-taxable persons
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 7 · Miscellaneous provisions
Open in the compendium5 cases ↓
Text of Article 272
1.Member States may release the following taxable persons from certain or all obligations referred to in Chapters 2 to 6:
(a)taxable persons whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1);
(b)taxable persons carrying out none of the transactions referred to in Articles 20, 21, 22, 33, 36, 136a, 138 and 141;
(c)taxable persons carrying out only supplies of goods or of services which are exempt pursuant to Articles 132, 135 and 136, Articles 146 to 149 and Articles 151, 152 or 153;
(e)taxable persons covered by the common flat-rate scheme for farmers.
Member States may not release the taxable persons referred to in point (b) of the first subparagraph from the invoicing obligations laid down in Sections 3 to 6 of Chapter 3 and Section 3 of Chapter 4.
2.If Member States exercise the option under point (e) of the first subparagraph of paragraph 1, they shall take the measures necessary to ensure the correct application of the transitional arrangements for the taxation of intra-Community transactions.
3.Member States may release taxable persons other than those referred to in paragraph 1 from certain of the accounting obligations referred to in Article 242.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 272: 5 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 272 of Directive 2006/112/EC, most recent first.
- C-566/16 Vámos Judgment · 17 May 2018 · Hungary · cites Article 272(1)
- C-340/15 Nigl and Others Judgment · 12 October 2016 · Austria
- C-424/14 Balogh Order · 30 September 2015 · Hungary
- C-524/10 Commission v Portugal Judgment · 8 March 2012 · Portugal · cites Article 272(1)(e)
- C-97/09 Schmelz Judgment · 26 October 2010 · Austria · cites Article 272(1)
VAT Committee guidelines on Article 272: 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 057 · 1998-12-16-17 · document 8.1 [2b] Article 22(9)(a), first subparagraph, third indent* – special scheme – certificates for allocated or unallocated gold – release from obligations – conditions
Commission explanatory notes on Article 272
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on the VAT e-commerce rules
Import One Stop Shop and deemed supplier rules, revised text applicable from 01-01-2027
- 5.1 DEEMED SUPPLIER FACILITATING SUPPLIES OF GOODS WITHIN THE EU (p. 88) For Scenarios 1a, 1b and 1c and Scenarios 2a, 2b and 2c, the goods are either EU goods or goods already in free circulation in the EU. For the application of Article 14a(2), it is possible that goods were imported from a third country by the underlying supplier at a previous stage (separate transaction). If the underly