Article 67 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 compendium1 case ↓
Text of Article 67
Where, in accordance with the conditions laid down in Article 138, goods dispatched or transported to a Member State other than that in which dispatch or transport of the goods begins are supplied VAT-exempt or where goods are transferred VAT-exempt to another Member State by a taxable person for the purposes of his business, VAT shall become chargeable on issue of the invoice, or on expiry of the time limit referred to in the first paragraph of Article 222 if no invoice has been issued by that time.
Article 64(1), the third subparagraph of Article 64(2) and Article 65 shall not apply with respect to the supplies and transfers of goods referred to in the first paragraph.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 67: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 67 of Directive 2006/112/EC, most recent first.
- C-549/11 Orfey Judgment · 19 December 2012 · Bulgaria
VAT Committee guidelines on Article 67: 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 094 · 19 October 2011 · document 6.5 Article 67 – recapitulative statements in connection with payments on account – whether obligation to submit recapitulative statement when receiving total or partial payment on account
Commission explanatory notes on Article 67
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
- 2.3.1 General case covered by the simplification (p. 13) Situation: Business A, established in Member State 1 (and not in Member State 2), transports goods in January under a call-off stock arrangement to Member State 2. These goods are intended for business B which is identified (established or otherwise) in Member State 2. In September of the same year, B takes ownersh
- 2.3.5 Exceeding of the period of 12 months (p. 19) Situation: Business A, established in Member State 1 (and not in Member State 2), transports goods on 5 January of year N under a call-off stock arrangement to Member State 2. The goods arrive in Member State 2 on that same date. These goods are intended for business B which is identified (established or otherwise) i
- 2.3.7 Goods exported (p. 23) Situation: Business A, established in Member State 1 (and not in Member State 2), transports goods in January under a call-off stock arrangement to Member State 2. These goods are intended for business B which is identified (established or otherwise) in Member State 2. In September of the same year, A, regarding th
- 2.3.8 Destruction or loss of the goods (p. 24) Situation: Business A, established in Member State 1 (and not in Member State 2), transports goods in January under a call-off stock arrangement to Member State 2. These goods are intended for business B which is identified (established or otherwise) in Member State 2. In September of the same year, and before B to