Article 66 Directive 2006/112/EC
Supply of goods or services
Title VI · Chargeable event and chargeability of VAT › Chapter 2 · Supply of goods or services
Open in the compendium18 cases ↓
Text of Article 66
By way of derogation from Articles 63, 64 and 65, Member States may provide that VAT is to become chargeable, in respect of certain transactions or certain categories of taxable person at one of the following times:
(a)no later than the time the invoice is issued;
(b)no later than the time the payment is received;
(c)where an invoice is not issued, or is issued late, within a specified time no later than on expiry of the time-limit for issue of invoices imposed by Member States pursuant to the second paragraph of Article 222 or where no such time-limit has been imposed by the Member State, within a specified period from the date of the chargeable event.
The derogation provided for in the first paragraph shall not, however, apply to supplies of services in respect of which VAT is payable by the customer pursuant to Article 196 and to supplies or transfers of goods referred to in Article 67.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 66: 18 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 66 of Directive 2006/112/EC, most recent first.
- C-744/23 Zlakov Opinion · 8 May 2025 · Bulgaria
- C-696/22 C (Court-appointed administrators and liquidators) Judgment · 13 June 2024 · Romania
- C-314/22 Consortium Remi Group Opinion · 7 September 2023 · Bulgaria · cites Article 66(b)
- C-9/20 Grundstücksgemeinschaft Kollaustraße 136 Judgment · 10 February 2022 · Germany · cites Article 66(a), (b)
- C-324/20 X-Beteiligungsgesellschaft (VAT – Successive payments) Judgment · 28 October 2021 · Germany · cites Article 66(a), (b)
- C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania · cites Article 66(a)
- C-335/19 E. (VAT – Reduction of the taxable amount) Opinion · 4 June 2020 · Poland · cites Article 66(b)
- C-258/19 EUROVIA Judgment · 30 April 2020 · Hungary
- C-224/18 Budimex Judgment · 2 May 2019 · Poland
- C-422/17 Skarpa Travel Judgment · 19 December 2018 · Poland · cites Article 66(a), (b), (c)
- C-548/17 baumgarten sports & more Judgment · 29 November 2018 · Germany
- C-295/17 Meo - Serviços de Comunicações e Multimédia Judgment · 22 November 2018 · Portugal
- C-246/16 Di Maura Opinion · 8 June 2017 · Italy · cites Article 66(b)
- C-463/14 Asparuhovo Lake Investment Company Judgment · 3 September 2015 · Bulgaria
- C-169/12 TNT Express Worldwide (Poland) Judgment · 16 May 2013 · Poland · cites Article 66(a), (b), (c)
- C-153/12 Sani treyd Order · 21 March 2013 · Bulgaria
- C-274/10 Commission v Hungary Judgment · 28 July 2011 · Hungary · cites Article 66(b)
- C-484/06 Koninklijke Ahold Opinion · 24 January 2008 · Netherlands
Commission explanatory notes on Article 66
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
- 3.2.1 Relevant provisions (p. 39) The relevant provisions can be found in the VAT Directive and in the VAT Implementing Regulation: VAT Directive VAT Implementing Regulation • Article 14 • Articles 57a-63c • Article 14a • Article 59c • Articles 369a-369k 3.2.1a Relevant provisions as from 1 January 2027 following the adoption of ViDA [TOPIC 2] [TOPIC 3
- 3.3 WHAT DO YOU NEED TO DO IF YOU USE THE NON-UNION OR UNION SCHEME? (p. 46) A supplier using the non-Union scheme or the Union scheme or a deemed supplier using the Union scheme should ensure the following: • Display the amount of VAT to be paid by the customer in the EU at the latest when the ordering process is finalised, • Collect the VAT from the customer in the EU on the cross-border B2C