Article 76 Directive 2006/112/EC
Supply of goods or services
Title VII · Taxable amount › Chapter 2 · Supply of goods or services
Open in the compendium2 cases ↓
Text of Article 76
In respect of the supply of goods consisting in transfer to another Member State, the taxable amount shall be the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time the transfer takes place.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 76: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 76 of Directive 2006/112/EC, most recent first.
- C-235/21 Raiffeisen Leasing Opinion · 12 May 2022 · Slovenia
- C-213/19 Commission v United Kingdom (Action to counter undervaluation fraud) Opinion · 9 September 2021 · United Kingdom
Commission explanatory notes on Article 76
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
- 2.5.18 In which format can or should registers be kept? (p. 35) The call-off stock legislation does not stipulate in which format the registers should be kept. To that extent, Member States have to determine the relevant conditions. It would however be reasonable to expect that Member States apply certain flexibility and do not impose too strict limitations e.g. only a paper-based
- 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