VATNIEU3310 - Supply and Acquisition: main EU law provisions in Council Directive 2006/1 12/EC (EU Principal VAT Directive)
Article
2(1)(b) Principal VAT Directive
Article 20 Principal VAT Directive
Article 40 Principal VAT Directive
Article 41 Principal VAT Directive
Article 68 Principal VAT Directive
Article 69 Principal VAT Directive
Article 200 Principal VAT Directive
Article 2(1)(b) Principal VAT Directive
(1) The following transactions shall be subject to VAT:
(a) ……
(b) the intra-Community acquisition of goods for consideration within the territory of a Member State by:
(i) a taxable person acting as such, or a non-taxable legal person, where the vendor is a taxable person acting as such who is not eligible for the exemption for small enterprises provided for in Articles 282 to 292 and who is not covered by Articles 33 or 36;
(ii) in the case of new means of transport, a taxable person, or a non-taxable legal person, whose other acquisitions are not subject to VAT pursuant to Article 3(1), or any other non-taxable person;
(iii) in the case of products subject to excise duty, where the excise duty on the intra-Community acquisition is chargeable, pursuant to Directive 92/12/EEC, within the territory of the Member State, a taxable person, or a non-taxable legal person, whose other acquisitions are not subject to VAT pursuant to Article 3(1);
Article 20 Principal VAT Directive
The term ‘Northern Ireland acquisition’ that is subject to VAT is applied to goods received (‘Acquired’) in Northern Ireland by a UK(XI) VAT registered business from a supplier who is registered for VAT in the member state from which the goods were dispatched. The acquirer is required to account for UK VAT at the rate that would have applied had it been a domestic supply. VAT is therefore not due on the acquisition of goods which are currently zero-rated in the UK, for example, books.
The VAT is accounted for on the acquirer’s VAT return covering the period in which the acquisition occurs (see VATNIEU3420). The tax may be recovered as input tax on the same VAT return subject to the normal rule
Article 40 Principal VAT Directive
The place of an intra-Community acquisition of goods shall be deemed to be the place where dispatch or transport of the goods to the person acquiring them ends.
Article 41 Principal VAT Directive
The term ‘Northern Ireland acquisition’ that is subject to VAT is applied to goods received (‘Acquired’) in Northern Ireland by a UK(XI) VAT registered business from a supplier who is registered for VAT in the member state from which the goods were dispatched. The acquirer is required to account for UK VAT at the rate that would have applied had it been a domestic supply. VAT is therefore not due on the acquisition of goods which are currently zero-rated in the UK, for example, books.
The VAT is accounted for on the acquirer’s VAT return covering the period in which the acquisition occurs (see VATNIEU3420). The tax may be recovered as input tax on the same VAT return subject to the normal rules.
Article 68 Principal VAT Directive
The term ‘Northern Ireland acquisition’ that is subject to VAT is applied to goods received (‘Acquired’) in Northern Ireland by a UK(XI) VAT registered business from a supplier who is registered for VAT in the member state from which the goods were dispatched. The acquirer is required to account for UK VAT at the rate that would have applied had it been a domestic supply. VAT is therefore not due on the acquisition of goods which are currently zero-rated in the UK, for example, books.
The VAT is accounted for on the acquirer’s VAT return covering the period in which the acquisition occurs (seeVATNIEU3420). The tax may be recovered as input tax on the same VAT return subject to the normal rules.
Article 69 Principal VAT Directive
In the case of the intra-Community acquisition of goods, 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 200 Principal VAT Directive
VAT shall be payable by any person making a taxable intra-Community acquisition of goods.