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23.3.2011 Official
Journal
of
the
European
Union
L
77/1
II
(Non-legislative acts)
REGULATIONS
COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011
of 15 March 2011
laying down implementing measures for Directive 2006/112/EC on the common system of value
added tax
(recast)
THE COUNCIL OF THE EUROPEAN UNION,
(3)
Changes resulting from the adoption of Council Directive
2008/8/EC of 12 February 2008 amending Directive
2006/112/EC as regards the place of supply of
services ( 3 ) should be reflected in this Regulation.
Having regard to the Treaty on the Functioning of the European
Union,
(4) The
objective
of
this
Regulation
is
to
ensure
uniform
application of the current VAT system by laying down
Having regard to Council Directive 2006/112/EC of
rules implementing Directive 2006/112/EC, in particular
28 November 2006 on the common system of value added
in respect of taxable persons, the supply of goods and
tax ( 1 ), and in particular Article 397 thereof,
services, and the place of taxable transactions. In
accordance with the principle of proportionality as set
out in Article 5(4) of the Treaty on European Union, this
Having regard to the proposal from the European Commission,
Regulation does not go beyond what is necessary in
order to achieve this objective. Since it is binding and
directly applicable in all Member States, uniformity of
application will be best ensured by a Regulation.
Whereas:
(5) These
implementing
provisions
contain
specific
rules
in
(1) A
number
of
substantial
changes
are
to
be
made
to
response to selective questions of application and are
Council Regulation (EC) No 1777/2005 of 17 October
designed to bring uniform treatment throughout the
2005 laying down implementing measures for Directive
Union to those specific circumstances only. They are
77/388/EEC on the common system of value added
therefore not conclusive for other cases and, in view of
tax ( 2 ). It is desirable, for reasons of clarity and rational
their formulation, are to be applied restrictively.
isation, that the provisions in question should be recast.
(6) If
a
non-taxable
person
changes
residence
and
transfers
a
(2) Directive
2006/112/EC
contains
rules
on
value
added
tax
new means of transport, or a new means of transport
(VAT) which, in some cases, are subject to interpretation
returns to the Member State from which it was originally
by the Member States. The adoption of common
supplied exempt of VAT to the non-taxable person
provisions implementing Directive 2006/112/EC should
returning it, it should be clarified that such a transfer
ensure that application of the VAT system complies more
does not constitute the intra-Community acquisition of
fully with the objective of the internal market, in cases
a new means of transport.
where divergences in application have arisen or may arise
which are incompatible with the proper functioning of
such internal market. These implementing measures are
legally binding only from the date of the entry into force
(7)
For certain services, it is sufficient for the supplier to
of this Regulation and are without prejudice to the
demonstrate that the customer for these services,
validity of the legislation and interpretation previously
whether or not a taxable person, is located outside the
adopted by the Member States.
Community for the supply of those services to fall
outside the scope of VAT.
( 1 ) OJ L 347, 11.12.2006, p. 1.
( 2 ) OJ L 288, 29.10.2005, p. 1.
( 3 ) OJ L 44, 20.2.2008, p. 11.

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Official Journal of the European Union
23.3.2011
(8) It
should
be
specified
that
the
allocation
of
a
VAT
identi
(16) It should be clarified that the journey of the means of
fication number to a taxable person who makes or
transport determines the section of a passenger transport
receives a supply of services to or from another
operation effected within the Community, and not the
Member State, and for which the VAT is payable solely
journey of the passengers within it.
by the customer, does not affect the right of that taxable
person to benefit from non-taxation of his intra-
Community acquisitions of goods. However, if the
(17) In the case of intra-Community acquisition of goods, the
taxable person communicates his VAT identification
right of the Member State of acquisition to tax the
number to the supplier in respect of an intra-
acquisition should remain unaffected by the VAT
Community acquisition of goods, he is in any event
treatment of the transaction in the Member States of
deemed to have opted to make those transactions
departure.
subject to VAT.
(9) The
further
integration
of
the
internal
market
has
led
to (18) The correct application of the rules governing the place
an increased need for cooperation by economic operators
of supply of services relies mainly on the status of the
established in different Member States across internal
customer as a taxable or non-taxable person, and on the
borders and the development of European economic
capacity in which he is acting. In order to determine the
interest groupings (EEIGs), constituted in accordance
customer’s status as a taxable person, it is necessary to
with Council Regulation (EEC) No 2137/85 of 25 July
establish what the supplier should be required to obtain
1985 on the European Economic Interest Grouping
as evidence from his customer.
(EEIG) ( 1 ). It should therefore be clarified that EEIGs are
taxable persons where they supply goods or services for
consideration.
(19) It
should
be
clarified
that
when
services
supplied
to
a
taxable person are intended for private use, including use
by the customer’s staff, that taxable person cannot be
(10) It
is
necessary
to
clearly
define
restaurant
and
catering
deemed to be acting in his capacity as a taxable
services, the distinction between the two, and the appro
person. Communication by the customer of his VAT
priate treatment of these services.
identification number to the supplier is sufficient to
establish that the customer is acting in his capacity as
a taxable person, unless the supplier has information to
(11) In
order
to
enhance
clarity,
the
transactions
identified
as
the contrary. It should also be ensured that a single
electronically supplied services should be listed without
service acquired for the business but also used for
the lists being definitive or exhaustive.
private purposes is only taxed in one place.
(12) It is necessary, on the one hand, to establish that a trans
(20) In
order
to
determine
the
customer’s
place
of
estab
action which consists solely of assembling the various
lishment precisely, the supplier of the service is
parts of a machine provided by a customer must be
required to verify the information provided by the
considered as a supply of services, and, on the other
customer.
hand, to establish the place of such supply when the
service is supplied to a non-taxable person.
(21) Without prejudice to the general rule on the place of
supply of services to a taxable person, where services
(13) The
sale
of
an
option
as
a
financial
instrument
should
be
treated as a supply of services separate from the
are supplied to a customer established in more than
underlying transactions to which the option relates.
one place, there should be rules to help the supplier

determine the customer’s fixed establishment to which
the service is provided, taking account of the circum
stances. If the supplier of the services is not able to
(14) To
ensure
the
uniform
application
of
rules
relating
to
the
place of taxable transactions, concepts such as the place
determine that place, there should be rules to clarify
where a taxable person has established his business, fixed
the supplier’s obligations. Those rules should not
establishment, permanent address and the place where a
interfere with or change the customer’s obligations.
person usually resides should be clarified. While taking
into account the case law of the Court of Justice, the use
of criteria which are as clear and objective as possible
(22) The
time
at
which
the
supplier
of
the
service
must
should facilitate the practical application of these
determine the status, the capacity and the location of
concepts.
the customer, whether a taxable person or not, should
also be specified.
(15) Rules should be established to ensure the uniform
treatment of supplies of goods once a supplier has
(23) Without prejudice to the general application of the
exceeded the distance selling threshold for supplies to
principle with respect to abusive practices to the
another Member State.
provisions of this Regulation, it is appropriate to draw
specific attention to its application to certain provisions
( 1 ) OJ L 199, 31.7.1985, p. 1.
of this Regulation.

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European
Union
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(24) Certain specific services such as the assignment of
(34) It
should
be
specified
that
the
exemption
of
the
supply
of
television broadcasting rights in respect of football
services relating to the importation of goods the value of
matches, the translation of texts, services for claiming
which is included in the taxable amount of those goods
VAT refunds, and services as an intermediary to a non-
should cover transport services carried out during a
taxable person involve cross-border scenarios or even the
change of residence.
participation of economic operators established outside
the Community. The place of supply of these services
needs to be clearly determined in order to create
(35) Goods transported outside the Community by the
greater legal certainty.
purchaser thereof and used for the equipping, fuelling
or provisioning of means of transport used for non-
business purposes by persons other than natural
(25) It
should
be
specified
that
services
supplied
by
an
inter
persons, such as bodies governed by public law and
mediary acting in the name and on behalf of another
associations, should be excluded from the exemption
person who takes part in the provision of accom
for export transactions.
modation in the hotel sector are not governed by the
specific rule for the supply of services connected with
immovable property.
(36) To
guarantee
uniform
administrative
practices
for
the
calculation of the minimum value for exemption on
exportation of goods carried in the personal luggage of
(26) Where
various
services
supplied
in
the
framework
of
travellers, the provisions on such calculations should be
organising a funeral form part of a single service, the
harmonised.
rule on the place of supply should also be determined.


(27) In
order
to
ensure
uniform
treatment
of
supplies
of
(37) It
should
be
specified
that
the
exemption
for
certain
cultural, artistic, sporting, scientific, educational, enter
transactions treated as exports should also apply to
tainment and similar services, admission to such events
services covered by the special scheme for electronically
and ancillary services which are related to admission need
supplied services.
to be defined.
(38) A
body
to
be
set
up
under
the
legal
framework
for
a
(28) It is necessary to clarify the treatment of restaurant
European Research Infrastructure Consortium (ERIC)
services and catering services supplied on board a
should only qualify as an international body for the
means of transport when passenger transport is being
purposes of exemption from VAT where it fulfils
carried out on the territory of several countries.
certain conditions. The features necessary for it to
benefit from exemption should therefore be identified.
(29) Given
that
particular
rules
for
the
hiring
of
a
means
of
transport depend on the duration of its possession or
(39) Supplies
of
goods
and
services
under
diplomatic
and
use, it is necessary not only to establish which vehicles
consular arrangements, or to recognised international
should be considered means of transport, but also to
bodies, or to certain armed forces are exempt from
clarify the treatment of such a supply where one
VAT subject to certain limits and conditions. In order
successive contract follows another. It is also necessary
that a taxable person making such a supply from
to determine the place where a means of transport is
another Member State can establish that the conditions
actually put at the disposal of the customer.
and limits for this exemption are met, an exemption
certificate should be established.
(30) In
certain
specific
circumstances
a
credit
or
debit
card
handling fee which is paid in connection with a trans
(40) Electronic
import
documents
should
also
be
admitted
to
action should not reduce the taxable amount for that
exercise the right to deduct, where they fulfil the same
transaction.
requirements as paper-based documents.
(31) It is necessary to clarify that the reduced rate may be
applied to the hiring out of tents, caravans and mobile
(41) Where a supplier of goods or services has a fixed estab
homes installed on camping sites and used as accom
lishment within the territory of the Member State where
modation.
the tax is due, the circumstances under which that estab
lishment should be liable for payment of VAT should be
specified.
(32) Vocational training or retraining should include
instruction relating directly to a trade or profession as
well as any instruction aimed at acquiring or updating
(42) It
should
be
clarified
that
a
taxable
person
who
has
knowledge for vocational purposes, regardless of the
established his business within the territory of the
duration of a course.
Member State where the tax is due must be deemed to
be a taxable person established in that Member State for
the purposes of liability for the tax, even when that place
(33) Platinum
nobles
should
be
treated
as
being
excluded
of business is not involved in the supply of goods or
from the exemptions for currency, bank notes and coins.
services.

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Official Journal of the European Union
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(43) It
should
be
clarified
that
every
taxable
person
is
required
Article 3
to communicate his VAT identification number, as soon
as he has one, for certain taxable transactions in order to
Without prejudice to point (b) of the first paragraph of
ensure fairer collection of the tax.
Article 59a of Directive 2006/112/EC, the supply of the
following services is not subject to VAT if the supplier demon
strates that the place of supply determined in accordance with
Subsections 3 and 4 of Section 4 of Chapter V of this Regu
(44) Weights for investment gold which are definitely
lation is outside the Community:
accepted by the bullion market should be named and a
common date for establishing the value of gold coins be
determined to ensure equal treatment of economic
(a) from 1 January 2013, the service referred to in the first
operators.
subparagraph of Article 56(2) of Directive 2006/112/EC;
(45) The
special
scheme
for
taxable
persons
not
established
in
(b) from 1 January 2015, the services listed in Article 58 of
the Community, supplying services electronically to non-
Directive 2006/112/EC;
taxable persons established or resident within the
Community, is subject to certain conditions. Where
those conditions are no longer fulfilled, the consequences
(c) the services listed in Article 59 of Directive 2006/112/EC.
thereof should, in particular, be made clear.
Article 4
(46) Certain
changes
result
from
Directive
2008/8/EC.
Since
A taxable person who is entitled to non-taxation of his intra-
those changes concern, on the one hand, the taxation of
Community acquisitions of goods, in accordance with Article 3
the long-term hiring of means of transport as from
of Directive 2006/112/EC, shall remain so where, pursuant to
1 January 2013 and, on the other, the taxation of elec
Article 214(1)(d) or (e) of that Directive, a VAT identification
tronically supplied services as from 1 January 2015, it
number has been attributed to that taxable person for the
should be specified that the corresponding Articles of this
services received for which he is liable to pay VAT or for the
Regulation apply only as from those dates,
services supplied by him within the territory of another Member
State for which VAT is payable solely by the recipient.
HAS ADOPTED THIS REGULATION:
However, if that taxable person communicates this VAT identi
fication number to a supplier in respect of an intra-Community
CHAPTER I
acquisition of goods, he shall be deemed to have exercised the
option provided for in Article 3(3) of that Directive.
SUBJECT MATTER
Article 1
CHAPTER III
This Regulation lays down measures for the implementation of
certain provisions of Titles I to V, and VII to XII of Directive
TAXABLE PERSONS
2006/112/EC.
(TITLE III OF DIRECTIVE 2006/112/EC)
Article 5
CHAPTER II
A European Economic Interest Grouping (EEIG) constituted in
SCOPE
accordance with Regulation (EEC) No 2137/85 which supplies
goods or services for consideration to its members or to third
(TITLE I OF DIRECTIVE 2006/112/EC)
parties shall be a taxable person within the meaning of
Article 2
Article 9(1) of Directive 2006/112/EC.
The following shall not result in intra-Community acquisitions
within the meaning of point (b) of Article 2(1) of Directive
CHAPTER IV
2006/112/EC:
TAXABLE TRANSACTIONS
(ARTICLES 24 TO 29 OF DIRECTIVE 2006/112/EC)
(a) the transfer of a new means of transport by a non-taxable
person upon change of residence provided that the
Article 6
exemption provided for in point (a) of Article 138(2) of
1. Restaurant
and
catering
services
mean
services
consisting
Directive 2006/112/EC could not apply at the time of
of the supply of prepared or unprepared food or beverages or
supply;
both, for human consumption, accompanied by sufficient
support services allowing for the immediate consumption
thereof. The provision of food or beverages or both is only
(b) the return of a new means of transport by a non-taxable
one component of the whole in which services shall
person to the Member State from which it was initially
predominate. Restaurant services are the supply of such
supplied to him under the exemption provided for in
services on the premises of the supplier, and catering services
point (a) of Article 138(2) of Directive 2006/112/EC.
are the supply of such services off the premises of the supplier.

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2. The supply of prepared or unprepared food or beverages
(e) printed matter, such as books, newsletters, newspapers or
or both, whether or not including transport but without any
journals;
other support services, shall not be considered restaurant or
catering services within the meaning of paragraph 1.
(f) CDs
and
audio
cassettes;
Article 7
(g) video cassettes and DVDs;
1. ‘Electronically
supplied
services’
as
referred
to
in
Directive
2006/112/EC shall include services which are delivered over the
Internet or an electronic network and the nature of which
(h) games on a CD-ROM;
renders their supply essentially automated and involving
minimal human intervention, and impossible to ensure in the
absence of information technology.
(i) services of professionals such as lawyers and financial
consultants, who advise clients by e-mail;
2. Paragraph
1
shall
cover,
in
particular,
the
following:
(j) teaching
services,
where
the
course
content
is
delivered
by
a teacher over the Internet or an electronic network
(a) the supply of digitised products generally, including
(namely via a remote link);
software and changes to or upgrades of software;
(k) offline physical repair services of computer equipment;
(b) services providing or supporting a business or personal
presence on an electronic network such as a website or a
(l) offline
data
warehousing
services;
webpage;
(m) advertising services, in particular as in newspapers, on
(c) services automatically generated from a computer via the
posters and on television;
Internet or an electronic network, in response to specific
data input by the recipient;
(n) telephone helpdesk services;
(d) the transfer for consideration of the right to put goods or
services up for sale on an Internet site operating as an
(o) teaching services purely involving correspondence courses,
online market on which potential buyers make their bids
such as postal courses;
by an automated procedure and on which the parties are
notified of a sale by electronic mail automatically generated
from a computer;
(p) conventional auctioneers’ services reliant on direct human
intervention, irrespective of how bids are made;
(e) Internet Service Packages (ISP) of information in which the
telecommunications component forms an ancillary and
(q) telephone services with a video component, otherwise
subordinate part (i.e. packages going beyond mere Internet
known as videophone services;
access and including other elements such as content pages
giving access to news, weather or travel reports; play
grounds; website hosting; access to online debates etc.);
(r) access to the Internet and World Wide Web;
(s) telephone services provided through the Internet.
(f) the services listed in Annex I.
Article 8
3. Paragraph
1
shall
not,
in
particular,
cover
the
following:
If a taxable person only assembles the various parts of a
machine all of which were provided to him by his customer,
(a) radio and television broadcasting services;
that transaction shall be a supply of services within the meaning
of Article 24(1) of Directive 2006/112/EC.
(b) telecommunications services;
Article 9
The sale of an option, where such a sale is a transaction falling
(c) goods, where the order and processing is done elec
within the scope of point (f) of Article 135(1) of Directive
tronically;
2006/112/EC, shall be a supply of services within the
meaning of Article 24(1) of that Directive. That supply of
services shall be distinct from the underlying transactions to
(d) CD-ROMs, floppy disks and similar tangible media;
which the services relate.

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CHAPTER V
Article 12
PLACE OF TAXABLE TRANSACTIONS
For the application of Directive 2006/112/EC, the ‘permanent
address’ of a natural person, whether or not a taxable person,
SECTION 1
shall be the address entered in the population or similar register,
Concepts
or the address indicated by that person to the relevant tax
authorities, unless there is evidence that this address does not
Article 10
reflect reality.
1. For the application of Articles 44 and 45 of Directive
2006/112/EC, the place where the business of a taxable
person is established shall be the place where the functions of
Article 13
the business’s central administration are carried out.
The place where a natural person ‘usually resides’, whether or
not a taxable person, as referred to in Directive 2006/112/EC
shall be the place where that natural person usually lives as a
2. In
order
to
determine
the
place
referred
to
in
paragraph
1, result of personal and occupational ties.
account shall be taken of the place where essential decisions
concerning the general management of the business are taken,
the place where the registered office of the business is located
Where the occupational ties are in a country different from that
and the place where management meets.
of the personal ties, or where no occupational ties exist, the
place of usual residence shall be determined by personal ties
which show close links between the natural person and a place
Where these criteria do not allow the place of establishment of
where he is living.
a business to be determined with certainty, the place where
essential decisions concerning the general management of the
business are taken shall take precedence.
SECTION 2
Place of supply of goods
3. The
mere
presence
of
a
postal
address
may
not
be
taken
to be the place of establishment of a business of a taxable
(Articles 31 to 39 of Directive 2006/112/EC)
person.
Article 14
Where in the course of a calendar year the threshold applied by
Article 11
a Member State in accordance with Article 34 of Directive
2006/112/EC is exceeded, Article 33 of that Directive shall
1. For the application of Article 44 of Directive
not modify the place of supplies of goods other than
2006/112/EC, a ‘fixed establishment’ shall be any establishment,
products subject to excise duty carried out in the course of
other than the place of establishment of a business referred to
the same calendar year which are made before the threshold
in Article 10 of this Regulation, characterised by a sufficient
applied by the Member State for the calendar year then current
degree of permanence and a suitable structure in terms of
is exceeded provided that all of the following conditions are
human and technical resources to enable it to receive and use
met:
the services supplied to it for its own needs.
2. For
the
application
of
the
following
Articles,
a
‘fixed
estab
(a) the supplier has not exercised the option provided for under
lishment’ shall be any establishment, other than the place of
Article 34(4) of that Directive;
establishment of a business referred to in Article 10 of this
Regulation, characterised by a sufficient degree of permanence
and a suitable structure in terms of human and technical
(b) the value of his supplies of goods did not exceed the
resources to enable it to provide the services which it supplies:
threshold in the course of the preceding calendar year.
(a) Article 45 of Directive 2006/112/EC;
However, Article 33 of Directive 2006/112/EC shall modify the
place of the following supplies to the Member State in which
the dispatch or transport ends:
(b) from 1 January 2013, the second subparagraph of
Article 56(2) of Directive 2006/112/EC;
(a) the supply of goods by which the threshold applied by the
Member State for the calendar year then current was
(c) until 31 December 2014, Article 58 of Directive
exceeded in the course of the same calendar year;
2006/112/EC;
(b) any subsequent supplies of goods within that Member State
(d) Article 192a of Directive 2006/112/EC.
in that calendar year;
3. The
fact
of
having
a
VAT
identification
number
shall
not
(c) supplies of goods within that Member State in the calendar
in itself be sufficient to consider that a taxable person has a
year following the calendar year in which the event referred
fixed establishment.
to in point (a) occurred.

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Article 15
and of the associated name and address in accordance with
Article 31 of Council Regulation (EC) No 904/2010 of
The section of a passenger transport operation effected within
7 October 2010 on administrative cooperation and
the Community referred to in Article 37 of Directive
combating fraud in the field of value added tax (
2006/112/EC, shall be determined by the journey of the

1 );
means of transport and not by the journey completed by
each of the passengers.
(b) where the customer has not yet received an individual VAT
identification number, but informs the supplier that he has
applied for it and the supplier obtains any other proof
SECTION 3
which demonstrates that the customer is a taxable person
Place of intra-Community acquisitions of goods
or a non-taxable legal person required to be identified for
VAT purposes and carries out a reasonable level of verifi
(Articles 40, 41 and 42 of Directive 2006/112/EC)
cation of the accuracy of the information provided by the
Article 16
customer, by normal commercial security measures such as
those relating to identity or payment checks.
Where an intra-Community acquisition of goods within the
meaning of Article 20 of Directive 2006/112/EC has taken
place, the Member State in which the dispatch or transport
2. Unless he has information to the contrary, the supplier
ends shall exercise its power of taxation irrespective of the
may regard a customer established within the Community as a
VAT treatment applied to the transaction in the Member State
non-taxable person when he can demonstrate that the customer
in which the dispatch or transport began.
has not communicated his individual VAT identification number
to him.
Any request by a supplier of goods for a correction in the VAT
invoiced by him and reported by him to the Member State
3. Unless he has information to the contrary, the supplier
where the dispatch or transport of the goods began shall be
may regard a customer established outside the Community as a
treated by that Member State in accordance with its own
taxable person:
domestic rules.
(a) if he obtains from the customer a certificate issued by the
SECTION 4
customer’s competent tax authorities as confirmation that
the customer is engaged in economic activities in order to
Place of supply of services
enable him to obtain a refund of VAT under Council
(Articles 43 to 59 of Directive 2006/112/EC)
Directive 86/560/EEC of 17 November 1986 on the
harmonization of the laws of the Member States relating
S u b s e c t i o n 1
to turnover taxes – Arrangements for the refund of value
S t a t u s o f t h e c u s t o m e r
added tax to taxable persons not established in Community
territory ( 2 );
Article 17
1. If the place of supply of services depends on whether the
customer is a taxable or non-taxable person, the status of the
(b) where the customer does not possess that certificate, if the
customer shall be determined on the basis of Articles 9 to 13
supplier has the VAT number, or a similar number
and Article 43 of Directive 2006/112/EC.
attributed to the customer by the country of establishment
and used to identify businesses or any other proof which
demonstrates that the customer is a taxable person and if
the supplier carries out a reasonable level of verification of
2. A
non-taxable
legal
person
who
is
identified
or
required
to
the accuracy of the information provided by the customer,
be identified for VAT purposes under point (b) of Article 214(1)
by normal commercial security measures such as those
of Directive 2006/112/EC because his intra-Community
relating to identity or payment checks.
acquisitions of goods are subject to VAT or because he has
exercised the option of making those operations subject to
VAT shall be a taxable person within the meaning of
Article 43 of that Directive.
S u b s e c t i o n 2
C a p a c i t y o f t h e c u s t o m e r
Article 19
Article 18
For the purpose of applying the rules concerning the place of
1. Unless he has information to the contrary, the supplier
supply of services laid down in Articles 44 and 45 of Directive
may regard a customer established within the Community as a
2006/112/EC, a taxable person, or a non-taxable legal person
taxable person:
deemed to be a taxable person, who receives services exclusively
for private use, including use by his staff, shall be regarded as a
non-taxable person.
(a) where the customer has communicated his individual VAT
identification number to him, and the supplier obtains
( 1 ) OJ L 268, 12.10.2010, p. 1.
confirmation of the validity of that identification number
( 2 ) OJ L 326, 21.11.1986, p. 40.

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Unless he has information to the contrary, such as information
Article 22
on the nature of the services provided, the supplier may
consider that the services are for the customer’s business use
1. In
order
to
identify
the
customer’s
fixed
establishment
to
if, for that transaction, the customer has communicated his
which the service is provided, the supplier shall examine the
individual VAT identification number.
nature and use of the service provided.
Where the nature and use of the service provided do not enable
Where one and the same service is intended for both private
him to identify the fixed establishment to which the service is
use, including use by the customer’s staff, and business use, the
provided, the supplier, in identifying that fixed establishment,
supply of that service shall be covered exclusively by Article 44
shall pay particular attention to whether the contract, the order
of Directive 2006/112/EC, provided there is no abusive practice.
form and the VAT identification number attributed by the
Member State of the customer and communicated to him by
the customer identify the fixed establishment as the customer of
the service and whether the fixed establishment is the entity
S u b s e c t i o n 3
paying for the service.
L o c a t i o n o f t h e c u s t o m e r
Article 20
Where the customer’s fixed establishment to which the service
is provided cannot be determined in accordance with the first
Where a supply of services carried out for a taxable person, or a
and second subparagraphs of this paragraph or where services
non-taxable legal person deemed to be a taxable person, falls
covered by Article 44 of Directive 2006/112/EC are supplied to
within the scope of Article 44 of Directive 2006/112/EC, and
a taxable person under a contract covering one or more services
where that taxable person is established in a single country, or,
used in an unidentifiable and non-quantifiable manner, the
in the absence of a place of establishment of a business or a
supplier may legitimately consider that the services have been
fixed establishment, has his permanent address and usually
supplied at the place where the customer has established his
resides in a single country, that supply of services shall be
business.
taxable in that country.
2. The application of this Article shall be without prejudice
to the customer’s obligations.
The supplier shall establish that place based on information
from the customer, and verify that information by normal
commercial security measures such as those relating to
Article 23
identity or payment checks.
1. From
1
January
2013,
where,
in
accordance
with
the
first
subparagraph of Article 56(2) of Directive 2006/112/EC, a
supply of services is taxable at the place where the customer
The information may include the VAT identification number
is established, or, in the absence of an establishment, where he
attributed by the Member State where the customer is estab
has his permanent address or usually resides, the supplier shall
lished.
establish that place based on factual information provided by
the customer, and verify that information by normal
commercial security measures such as those relating to
identity or payment checks.
Article 21
Where a supply of services to a taxable person, or a non-taxable
2. Where, in accordance with Articles 58 and 59 of Directive
legal person deemed to be a taxable person, falls within the
2006/112/EC, a supply of services is taxable at the place where
scope of Article 44 of Directive 2006/112/EC, and the
the customer is established, or, in the absence of an estab
taxable person is established in more than one country, that
lishment, where he has his permanent address or usually
supply shall be taxable in the country where that taxable person
resides, the supplier shall establish that place based on factual
has established his business.
information provided by the customer, and verify that
information by normal commercial security measures such as
those relating to identity or payment checks.
However, where the service is provided to a fixed establishment
of the taxable person located in a place other than that where
the customer has established his business, that supply shall be
Article 24
taxable at the place of the fixed establishment receiving that
1. From
1
January
2013,
where
services
covered
by
the
first
service and using it for its own needs.
subparagraph of Article 56(2) of Directive 2006/112/EC, are
supplied to a non-taxable person who is established in more
than one country or has his permanent address in one country
and his usual residence in another, priority shall be given to the
Where the taxable person does not have a place of estab
place that best ensures taxation at the place of actual
lishment of a business or a fixed establishment, the supply
consumption when determining the place of supply of those
shall be taxable at his permanent address or usual residence.
services.

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2. Where
services
covered
by
Articles
58
and
59
of
Directive of intermediaries acting in the name and on behalf of the
2006/112/EC are supplied to a non-taxable person who is
recipient of the service procured and the services performed
established in more than one country or has his permanent
by intermediaries acting in the name and on behalf of the
address in one country and his usual residence in another,
provider of the services procured.
priority shall be given to the place that best ensures taxation
at the place of actual consumption when determining the place
of supply of those services.
Article 31
Services supplied by intermediaries acting in the name and on
S u b s e c t i o n 4
behalf of another person consisting of the intermediation in the
provision of accommodation in the hotel sector or in sectors
C o m m o n p r o v i s i o n r e g a r d i n g
having a similar function shall fall within the scope of:
d e t e r m i n a t i o n o f t h e s t a t u s , t h e c a p a c i t y
a n d t h e l o c a t i o n o f t h e c u s t o m e r
(a) Article 44 of Directive 2006/112/EC if supplied to a taxable
Article 25
person acting as such, or a non-taxable legal person deemed
to be a taxable person;
For the application of the rules governing the place of supply of
services, only the circumstances existing at the time of the
chargeable event shall be taken into account. Any subsequent
(b) Article 46 of that Directive, if supplied to a non-taxable
changes to the use of the service received shall not affect the
person.
determination of the place of supply, provided there is no
abusive practice.
S u b s e c t i o n 7
S u p p l y o f c u l t u r a l , a r t i s t i c , s p o r t i n g ,
S u b s e c t i o n 5
s c i e n t i f i c , e d u c a t i o n a l , e n t e r t a i n m e n t ,
S u p p l y o f s e r v i c e s g o v e r n e d b y t h e
a n d s i m i l a r s e r v i c e s
g e n e r a l r u l e s
Article 32
Article 26
1. Services
in
respect
of
admission
to
cultural,
artistic,
A transaction whereby a body assigns television broadcasting
sporting, scientific, educational, entertainment or similar
rights in respect of football matches to taxable persons, shall be
events as referred to in Article 53 of Directive 2006/112/EC
covered by Article 44 of Directive 2006/112/EC.
shall include the supply of services of which the essential char
acteristics are the granting of the right of admission to an event
in exchange for a ticket or payment, including payment in the
Article 27
form of a subscription, a season ticket or a periodic fee.
The supply of services which consist in applying for or receiving
refunds of VAT under Council Directive 2008/9/EC of
2. Paragraph
1
shall
apply
in
particular
to:
12 February 2008 laying down detailed rules for the refund
of value added tax, provided for in Directive 2006/112/EC, to
taxable persons not established in the Member State of refund
(a) the right of admission to shows, theatrical performances,
but established in another Member State (
circus performances, fairs, amusement parks, concerts,

1 ) shall be covered by
Article 44 of Directive 2006/112/EC.
exhibitions, and other similar cultural events;
Article 28
(b) the right of admission to sporting events such as matches or
competitions;
In so far as they constitute a single service, the supply of
services made in the framework of organising a funeral shall
fall within the scope of Articles 44 and 45 of Directive
(c) the right of admission to educational and scientific events
2006/112/EC.
such as conferences and seminars.
Article 29
3. Paragraph
1
shall
not
cover
the
use
of
facilities
such
as
gymnastics halls and suchlike, in exchange for the payment of a
Without prejudice to Article 41 of this Regulation, the supply
fee.
of services of translation of texts shall fall within the scope of
Articles 44 and 45 of Directive 2006/112/EC.
Article 33
The ancillary services referred to in Article 53 of Directive
S u b s e c t i o n 6
2006/112/EC shall include services which are directly related
S u p p l y o f s e r v i c e s b y i n t e r m e d i a r i e s
to admission to cultural, artistic, sporting, scientific, educational,
entertainment or similar events and which are supplied
Article 30
separately for a consideration to a person attending an event.
The supply of services of intermediaries as referred to in
Article 46 of Directive 2006/112/EC shall cover the services
Such ancillary services shall include in particular the use of
cloakrooms or sanitary facilities but shall not include mere
( 1 ) OJ L 44, 20.2.2008, p. 23.
intermediary services relating to the sale of tickets.

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S u b s e c t i o n 8
be pulled, drawn or pushed by vehicles and which are
normally designed to be used and actually capable of being
S u p p l y o f a n c i l l a r y t r a n s p o r t s e r v i c e s a n d
used for transport.
v a l u a t i o n s o f a n d w o r k o n m o v a b l e
p r o p e r t y
2. The
means
of
transport
referred
to
in
paragraph
1
shall
Article 34
include, in particular, the following vehicles:
Except where the goods being assembled become part of
immovable property, the place of the supply of services to a
(a) land vehicles, such as cars, motor cycles, bicycles, tricycles
non-taxable person consisting only of the assembly by a taxable
and caravans;
person of the various parts of a machine, all of which were
provided to him by his customer, shall be established in
accordance with Article 54 of Directive 2006/112/EC.
(b) trailers and semi-trailers;
(c) railway wagons;
S u b s e c t i o n 9
(d) vessels;
S u p p l y o f r e s t a u r a n t a n d c a t e r i n g s e r v i c e s
o n b o a r d m e a n s o f t r a n s p o r t
(e) aircraft;
Article 35
(f) vehicles specifically designed for the transport of sick or
The section of a passenger transport operation effected within
injured persons;
the Community as referred to in Article 57 of Directive
2006/112/EC shall be determined by the journey of the
means of transport and not by the journey completed by
(g) agricultural tractors and other agricultural vehicles;
each of the passengers.
(h) mechanically or electronically propelled invalid carriages.
Article 36
3. Vehicles which are permanently immobilised and
containers shall not be considered to be means of transport
Where restaurant services and catering services are supplied
as referred to in paragraph 1.
during the section of a passenger transport operation effected
within the Community, that supply shall be covered by
Article 57 of Directive 2006/112/EC.
Article 39
1. For the application of Article 56 of Directive
2006/112/EC, the duration of the continuous possession or
use of a means of transport which is the subject of hiring
Where restaurant services and catering services are supplied
shall be determined on the basis of the contract between the
outside such a section but on the territory of a Member State
parties involved.
or a third country or third territory, that supply shall be covered
by Article 55 of that Directive.
The contract shall serve as a presumption which may be
rebutted by any means in fact or law in order to establish
the actual duration of the continuous possession or use.
Article 37
The place of supply of a restaurant service or catering service
The fact that the contractual period of short-term hiring within
carried out within the Community partly during a section of a
the meaning of Article 56 of Directive 2006/112/EC is
passenger transport operation effected within the Community,
exceeded on grounds of force majeure shall have no bearing
and partly outside such a section but on the territory of a
on the determination of the duration of the continuous
Member State, shall be determined in its entirety according to
possession or use of the means of transport.
the rules for determining the place of supply applicable at the
beginning of the supply of the restaurant or catering service.
2. Where hiring of one and the same means of transport is
covered by consecutive contracts between the same parties, the
duration shall be that of the continuous possession or use of
the means of transport provided for under the contracts as a
S u b s e c t i o n 1 0
whole.
H i r i n g o f m e a n s o f t r a n s p o r t
For the purposes of the first subparagraph a contract and its
Article 38
extensions shall be consecutive contracts.
1. ‘Means
of
transport’
as
referred
to
in
Article
56
and
point
(g) of the first paragraph of Article 59 of Directive
However, the duration of the short-term hire contract or
2006/112/EC shall include vehicles, whether motorised or
contracts preceding a contract which is regarded as long-term
not, and other equipment and devices designed to transport
shall not be called into question provided there is no abusive
persons or objects from one place to another, which might
practice.

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3. Unless
there
is
abusive
practice,
consecutive
contracts trade or profession as well as any instruction aimed at
between the same parties for different means of transport
acquiring or updating knowledge for vocational purposes. The
shall not be considered to be consecutive contracts for the
duration of a vocational training or retraining course shall be
purposes of paragraph 2.
irrelevant for this purpose.
Article 40
SECTION 2
The place where the means of transport is actually put at the
Exemptions for other activities
disposal of the customer as referred to in Article 56(1) of
Directive 2006/112/EC, shall be the place where the customer
(Articles 135, 136 and 137 of Directive 2006/112/EC)
or a third party acting on his behalf takes physical possession of
Article 45
it.
The exemption provided for in point (e) of Article 135(1) of
Directive 2006/112/EC shall not apply to platinum nobles.
S u b s e c t i o n 1 1
S u p p l y o f s e r v i c e s t o n o n - t a x a b l e p e r s o n s
SECTION 3
o u t s i d e t h e C o m m u n i t y
Exemptions on importation
Article 41
(Articles 143, 144 and 145 of Directive 2006/112/EC)
The supply of services of translation of texts to a non-taxable
person established outside the Community shall be covered by
Article 46
point (c) of the first paragraph of Article 59 of Directive
The exemption provided for in Article 144 of Directive
2006/112/EC.
2006/112/EC shall apply to transport services connected with
the importation of movable property carried out as part of a
change of residence.
CHAPTER VI
TAXABLE AMOUNT
SECTION 4
(TITLE VII OF DIRECTIVE 2006/112/EC)
Exemptions on exportation
Article 42
(Articles 146 and 147 of Directive 2006/112/EC)
Where a supplier of goods or services, as a condition of
accepting payment by credit or debit card, requires the
Article 47
customer to pay an amount to himself or another undertaking,
‘Means of transport for private use’ as referred to in point (b) of
and where the total price payable by that customer is unaffected
Article 146(1) of Directive 2006/112/EC shall include means of
irrespective of how payment is accepted, that amount shall
transport used for non-business purposes by persons other than
constitute an integral part of the taxable amount for the
natural persons, such as bodies governed by public law within
supply of the goods or services, under Articles 73 to 80 of
the meaning of Article 13 of that Directive and associations.
Directive 2006/112/EC.
Article 48
CHAPTER VII
In order to determine whether, as a condition for the exemption
RATES
of the supply of goods carried in the personal luggage of
Article 43
travellers, the threshold set by a Member State in accordance
with point (c) of the first subparagraph of Article 147(1) of
‘Provision of holiday accommodation’ as referred to in point
Directive 2006/112/EC has been exceeded, the calculation
(12) of Annex III to Directive 2006/112/EC shall include the
shall be based on the invoice value. The aggregate value of
hiring out of tents, caravans or mobile homes installed on
several goods may be used only if all those goods are
camping sites and used as accommodation.
included on the same invoice issued by the same taxable
person supplying goods to the same customer.
CHAPTER VIII
EXEMPTIONS
SECTION 5
SECTION 1
Exemptions relating to certain transactions treated as exports
Exemptions for certain activities in the public interest
(Articles 151 and 152 of Directive 2006/112/EC)
(Articles 132, 133 and 134 of Directive 2006/112/EC)
Article 49
Article 44
The exemption provided for in Article 151 of Directive
2006/112/EC shall also apply to electronic services where
Vocational training or retraining services provided under the
these are provided by a taxable person to whom the special
conditions set out in point (i) of Article 132(1) of Directive
scheme for electronically supplied services provided for in
2006/112/EC shall include instruction relating directly to a
Articles 357 to 369 of that Directive applies.

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Article 50
2. The
certificate
referred
to
in
paragraph
1
shall
be
stamped
by the competent authorities of the host Member State.
1. In
order
to
qualify
for
recognition
as
an
international However, if the goods or services are intended for official use,
body for the application of point (g) of Article 143(1) and
Member States may dispense the recipient from the requirement
point (b) of the first subparagraph of Article 151(1) of
to have the certificate stamped under such conditions as they
Directive 2006/112/EC a body which is to be set up as a
may lay down. This dispensation may be withdrawn in the case
European Research Infrastructure Consortium (ERIC), as
of abuse.
referred to in Council Regulation (EC) No 723/2009 of
25 June 2009 on the Community legal framework for a
European Research Infrastructure Consortium (ERIC) ( 1 ) shall
fulfil all of the following conditions:
Member States shall inform the Commission of the contact
point designated to identify the services responsible for
stamping the certificate and the extent to which they dispense
(a) it shall have a distinct legal personality and full legal
with the requirement to have the certificate stamped. The
capacity;
Commission shall inform the other Member States of the
information received from Member States.
(b) it shall be set up under and shall be subject to European
Union law;
3. Where
direct
exemption
is
applied
in
the
Member
State
in
which the supply takes place, the supplier shall obtain the
certificate referred to in paragraph 1 of this Article from the
recipient of the goods or services and retain it as part of his
(c) its membership shall include Member States and, where
records. If the exemption is granted by means of a refund of the
appropriate, third countries and inter-governmental organi
VAT, pursuant to Article 151(2) of Directive 2006/112/EC, the
sations, but exclude private bodies;
certificate shall be attached to the request for refund submitted
to the Member State concerned.
(d) it shall have specific and legitimate objectives that are jointly
pursued and essentially non-economic in nature.
CHAPTER IX
DEDUCTIONS
2. The
exemption
provided
for
in
point
(g)
of
Article
143(1)
(TITLE X OF DIRECTIVE 2006/112/EC)
and point (b) of the first subparagraph of Article 151(1) of
Directive 2006/112/EC shall apply to an ERIC referred to in
Article 52
paragraph 1 where it is recognised as an international body by
the host Member State.
Where the Member State of importation has introduced an
electronic system for completing customs formalities, the term
‘import document’ in point (e) of Article 178 of Directive
2006/112/EC shall cover electronic versions of such documents,
The limits and conditions of such an exemption shall be laid
provided that they allow for the exercise of the right of
down by agreement between the members of the ERIC in
deduction to be checked.
accordance with point (d) of Article 5(1) of Regulation (EC)
No 723/2009. Where the goods are not dispatched or trans
ported out of the Member State in which the supply takes place,
and in the case of services, the exemption may be granted by
CHAPTER X
means of a refund of the VAT in accordance with
OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-
Article 151(2) of Directive 2006/112/EC.
TAXABLE PERSONS
(TITLE XI OF DIRECTIVE 2006/112/EC)
Article 51
SECTION 1
1. Where the recipient of a supply of goods or services is
Persons liable to pay the VAT
established within the Community but not in the Member State
in which the supply takes place, the VAT and/or excise duty
(Articles 192a to 205 of Directive 2006/112/EC)
exemption certificate set out in Annex II to this Regulation
shall, subject to the explanatory notes set out in the Annex
Article 53
to that certificate, serve to confirm that the transaction
1. For the application of Article 192a of Directive
qualifies for the exemption under Article 151 of Directive
2006/112/EC, a fixed establishment of the taxable person
2006/112/EC.
shall be taken into consideration only when it is characterised
by a sufficient degree of permanence and a suitable structure in
terms of human and technical resources to enable it to make
When making use of that certificate, the Member State in which
the supply of goods or services in which it intervenes.
the recipient of the supply of goods or services is established
may decide to use either a common VAT and excise duty
exemption certificate or two separate certificates.
2. Where a taxable person has a fixed establishment within
the territory of the Member State where the VAT is due, that
( 1 ) OJ L 206, 8.8.2009, p. 1.
establishment shall be considered as not intervening in the

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supply of goods or services within the meaning of point (b) of
Article 57
Article 192a of Directive 2006/112/EC, unless the technical and
human resources of that fixed establishment are used by him
For the purposes of establishing the list of gold coins referred to
for transactions inherent in the fulfilment of the taxable supply
in Article 345 of Directive 2006/112/EC, ‘price’ and ‘open
of those goods or services made within that Member State,
market value’ as referred to in point (2) of Article 344(1) of
before or during this fulfilment.
that Directive shall be the price and open market value on 1
April of each year. If 1 April does not fall on a day on which
those values are fixed, the values of the next day on which they
Where the resources of the fixed establishment are only used
are fixed shall be used.
for administrative support tasks such as accounting, invoicing
and collection of debt-claims, they shall not be regarded as
being used for the fulfilment of the supply of goods or services.
SECTION 2
However, if an invoice is issued under the VAT identification
Special scheme for non-established taxable persons supplying
number attributed by the Member State of the fixed estab
electronic services to non-taxable persons
lishment, that fixed establishment shall be regarded as having
intervened in the supply of goods or services made in that
(Articles 357 to 369 of Directive 2006/112/EC)
Member State unless there is proof to the contrary.
Article 58
Where, in the course of a calendar quarter, a non-established
Article 54
taxable person using the special scheme for electronically
Where a taxable person has established his place of business
supplied services provided for in Articles 357 to 369 of
within the territory of the Member State where the VAT is due,
Directive 2006/112/EC meets at least one of the criteria for
Article 192a of Directive 2006/112/EC shall not apply whether
exclusion laid down in Article 363 of that Directive, the
or not that place of business intervenes in the supply of goods
Member State of identification shall exclude that non-established
or services he makes within that Member State.
taxable person from the special scheme. In such cases the non-
established taxable person may subsequently be excluded from
the special scheme at any time during that quarter.
SECTION 2
Miscellaneous provisions
(Articles 272 and 273 of Directive 2006/112/EC)
In respect of services supplied electronically prior to exclusion
Article 55
but during the calendar quarter in which exclusion occurs, the
non-established taxable person shall submit a VAT return for
For the transactions referred to in Article 262 of Directive
the entire quarter in accordance with Article 364 of Directive
2006/112/EC, taxable persons to whom a VAT identification
2006/112/EC. The requirement to submit this return shall have
number has been attributed in accordance with Article 214 of
no effect on the requirement, if any, to be identified for VAT
that Directive and non-taxable legal persons identified for VAT
purposes in a Member State under the normal rules.
purposes shall be required, when acting as such, to
communicate their VAT identification number forthwith to
those supplying goods and services to them.
Article 59
The taxable persons referred to in point (b) of Article 3(1) of
Any return period (calendar quarter) within the meaning of
Directive 2006/112/EC, who are entitled to non-taxation of
Article 364 of Directive 2006/112/EC shall be a separate
their intra-Community acquisitions of goods in accordance
return period.
with the first paragraph of Article 4 of this Regulation, shall
not be required to communicate their VAT identification
number to those supplying goods to them when a VAT identi
fication number has been attributed to them in accordance with
Article 214(1)(d) or (e) of that Directive.
Article 60
Once a VAT return has been submitted as provided for under
CHAPTER XI
Article 364 of Directive 2006/112/EC, any subsequent changes
to the figures contained therein may be made only by means of
SPECIAL SCHEMES
an amendment to that return and not by an adjustment to a
subsequent return.
SECTION 1
Special scheme for investment gold
(Articles 344 to 356 of Directive 2006/112/EC)
Article 61
Article 56
Amounts on VAT returns made under the special scheme for
‘Weights accepted by the bullion markets’ as referred to in point
electronically supplied services provided for in Articles 357 to
(l) of Article 344(1) of Directive 2006/112/EC shall at least
369 of Directive 2006/112/EC shall not be rounded up or
cover the units and the weights traded as set out in Annex III
down to the nearest whole monetary unit. The exact amount
to this Regulation.
of VAT shall be reported and remitted.

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Official Journal of the European Union
23.3.2011
Article 62
References made to the repealed Regulation shall be construed
as references to this Regulation and shall be read in accordance
A Member State of identification which receives a payment in
with the correlation table set out in Annex IV.
excess of that resulting from the VAT return submitted for
electronically supplied services under Article 364 of Directive
2006/112/EC shall reimburse the overpaid amount directly to
the taxable person concerned.
Article 65
This Regulation shall enter into force on the 20th day following
Where the Member State of identification has received an
its publication in the Official Journal of the European Union.
amount pursuant to a VAT return subsequently found to be
incorrect, and that Member State has already distributed that
amount among the Member States of consumption, those
Member States shall directly reimburse the overpayment to
the non-established taxable person and inform the Member
It shall apply from 1 July 2011.
State of identification of the adjustment to be made.
Article 63
However:
Amounts of VAT paid under Article 367 of Directive
2006/112/EC shall be specific to the VAT return submitted
pursuant to Article 364 of that Directive. Any subsequent
— point (a) of Article 3, point (b) of Article 11(2), Article
amendments to the amounts paid may be effected only by
23(1) and Article 24(1) shall apply from 1 January 2013,
reference to that return and may not be allocated to another
return, or adjusted on a subsequent return.
CHAPTER XII
— point (b) of Article 3 shall apply from 1 January 2015,
FINAL PROVISIONS
Article 64
— point (c) of Article 11(2) shall apply until 31 December
Regulation (EC) No 1777/2005 is hereby repealed.
2014.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 15 March 2011.
For the Council
The President
MATOLCSY Gy.

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EN
23.3.2011 Official
Journal
of
the
European
Union L
77/15
ANNEX I
Article 7 of this Regulation
(1) Point (1) of Annex II to Directive 2006/112/EC:
(a) Website hosting and webpage hosting;
(b) automated, online and distance maintenance of programmes;
(c) remote systems administration;
(d) online data warehousing where specific data is stored and retrieved electronically;
(e) online supply of on-demand disc space.
(2) Point (2) of Annex II to Directive 2006/112/EC:
(a) Accessing or downloading software (including procurement/accountancy programmes and anti-virus software)
plus updates;
(b) software to block banner adverts showing, otherwise known as Bannerblockers;
(c) download drivers, such as software that interfaces computers with peripheral equipment (such as printers);
(d) online automated installation of filters on websites;
(e) online automated installation of firewalls.
(3) Point (3) of Annex II to Directive 2006/112/EC:
(a) Accessing or downloading desktop themes;
(b) accessing or downloading photographic or pictorial images or screensavers;
(c) the digitised content of books and other electronic publications;
(d) subscription to online newspapers and journals;
(e) weblogs and website statistics;
(f) online news, traffic information and weather reports;
(g) online information generated automatically by software from specific data input by the customer, such as legal
and financial data, (in particular such data as continually updated stock market data, in real time);
(h) the provision of advertising space including banner ads on a website/web page;
(i) use of search engines and Internet directories.
(4) Point (4) of Annex II to Directive 2006/112/EC:
(a) Accessing or downloading of music on to computers and mobile phones;
(b) accessing or downloading of jingles, excerpts, ringtones, or other sounds;
(c) accessing or downloading of films;
(d) downloading of games on to computers and mobile phones;
(e) accessing automated online games which are dependent on the Internet, or other similar electronic networks,
where players are geographically remote from one another.

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L 77/16
EN
Official Journal of the European Union
23.3.2011
(5) Point (5) of Annex II to Directive 2006/112/EC:
(a) Automated distance teaching dependent on the Internet or similar electronic network to function and the supply
of which requires limited or no human intervention, including virtual classrooms, except where the Internet or
similar electronic network is used as a tool simply for communication between the teacher and student;
(b) workbooks completed by pupils online and marked automatically, without human intervention.

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EN
23.3.2011 Official
Journal
of
the
European
Union L
77/17
ANNEX II
Article 51 of this Regulation

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L 77/18
EN
Official Journal of the European Union
23.3.2011

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EN
23.3.2011 Official
Journal
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the
European
Union L
77/19
Explanatory notes
1. For the supplier and/or the authorised warehousekeeper, this certificate serves as a supporting document for the tax
exemption of the supplies of goods and services or the consignments of goods to the eligible bodies/individuals
referred to in Article 151 of Directive 2006/112/EC and Article 13 of Directive 2008/118/EC. Accordingly, one
certificate shall be drawn up for each supplier/warehousekeeper. Moreover, the supplier/warehousekeeper is required to
keep this certificate as part of his records in accordance with the legal provisions applicable in his Member State.
2. (a) The general specification of the paper to be used is as laid down in the Official Journal of the European Communities
C 164 of 1.7.1989, p. 3.
The paper is to be white for all copies and should be 210 millimetres by 297 millimetres with а maximum
tolerance of 5 millimetres less or 8 millimetres more with regard to their length.
For an exemption from excise duty the exemption certificate shall be drawn up in duplicate:
— one copy to be kept by the consignor,
— one copy to accompany the movement of the products subject to excise duty.
(b) Any unused space in box 5.B. is to be crossed out so that nothing can be added.
(c) The document must be completed legibly and in a manner that makes entries indelible. No erasures or overwriting
are permitted. It shall be completed in a language recognised by the host Member State.
(d) If the description of the goods and/or services (box 5.B of the certificate) refers to a purchase order form drawn up
in a language other than a language recognised by the host Member Stale, a translation must be attached by the
eligible body/individual.
(e) On the other hand, if the certificate is drawn up in a language other than a language recognised by the Member
State of the supplier/warehousekeeper, a translation of the information concerning the goods and services in box
5.B must be attached by the eligible body/individual.
(f) A recognised language means one of the languages officially in use in the Member State or any other official
language of the Union which the Member State declares can be used for this purpose.
3. By its declaration in box 3 of the certificate, the eligible body/individual provides the information necessary for the
evaluation of the request for exemption in the host Member State.
4. By its declaration in box 4 of the certificate, the body confirms the details in boxes 1 and 3(a) of the document and
certifies that the eligible individual is a staff member of the body.
5. (a) The reference to the purchase order form (box 5.B of the certificate) must contain at least the date and order
number. The order form should contain all the elements that figure at box 5 of the certificate. If the certificate has
to be stamped by the competent authority of the host Member State, the order form shall also be stamped.
(b) The indication of the excise identification number as defined in Article 22(2)(a) of Council Regulation (EC) No
2073/2004 of 16 November 2004 on administrative cooperation in the field of excise duties is optional; the VAT
identification number or tax reference number must be indicated.
(c) The currencies should be indicated by means of a three-letter code in conformity with the ISO code 4217 standard
established by the International Standards Organisation ( 1 ).
6. The abovementioned declaration by the eligible body/individual; shall be authenticated at box 6 by the stamp of the
competent authority of the host Member State. That authority can make its approval dependent on the agreement of
another authority in its Member State. It is up to the competent tax authority to obtain such an agreement.
7. To simplify the procedure, the competent authority can dispense with the obligation on the eligible body to ask for
the stamp in the case of exemption for official use. The eligible body should mention this dispensation at box 7 of the
certificate.
( 1 ) As an indication, some codes relating to currencies currently used: EUR (euro), BGN (lev), CZK (Czech koruna), DKK (Danish krone),
GBP (pound sterling), HUF (forint), LTL (litas), PLN (zloty), RON (Romanian leu), SEK (Swedish krona), USD (United States dollar).

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L 77/20
EN
Official Journal of the European Union
23.3.2011
ANNEX III
Article 56 of this Regulation
Unit Weights
traded
Kg 12,5/1
Gram 500/250/100/50/20/10/5/2,5/2
Ounce (1 oz = 31,1035 g) 100/10/5/1/ 1 / 2 / 1 / 4
Tael (1 tael = 1,193 oz) ( 1 ) 10/5/1
Tola (10 tolas = 3,75 oz) ( 2 ) 10
( 1 ) Tael = a traditional Chinese unit of weight. The nominal fineness of a Hong Kong tael bar is 990 but in Taiwan 5 and 10 tael bars can
be 999,9 fineness.
( 2 ) Tola = a traditional Indian unit of weight for gold. The most popular sized bar is 10 tola, 999 fineness.

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EN
23.3.2011 Official
Journal
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European
Union L
77/21
ANNEX IV
Correlation Table
Regulation (EC) No 1777/2005 This
Regulation
Chapter I Chapter
I
Article 1 Article
1
Chapter II Chapters
III
and
IV
Section 1 of Chapter II Chapter
III
Article 2 Article
5
Section 2 of Chapter II Chapter
IV
Article 3(1) Article
9
Article 3(2) Article
8
Chapter III Chapter
V
Section 1 of Chapter III Section
4
of
Chapter
V
Article 4 Article
28
Section 2 of Chapter III Section
4
of
Chapter
V
Article 5 Article
34
Article 6 Articles
29
and
41
Article 7 Article
26
Article 8 Article
27
Article 9 Article
30
Article 10 Article
38(2)(b)
and
(c)
Article 11(1) and (2) Article
7(1)
and
(2)
Article 12 Article
7(3)
Chapter IV Chapter
VI
Article 13 Article
42
Chapter V Chapter
VIII
Section 1 of Chapter V Section
1
of
Chapter
VIII
Article 14 Article
44
Article 15 Article
45
Section 2 of Chapter V Section
4
of
Chapter
VIII
Article 16 Article
47

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L 77/22
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Official Journal of the European Union
23.3.2011
Regulation (EC) No 1777/2005 This
Regulation
Article 17 Article
48
Chapter VI Chapter
IX
Article 18 Article
52
Chapter VII Chapter
XI
Article 19(1) Article
56
Article 19(2) Article
57
Article 20(1) Article
58
Article 20(2) Article
62
Article 20(3), first subparagraph Article
59
Article 20(3), second subparagraph Article
60
Article 20(3), third subparagraph Article
63
Article 20(4) Article
61
Chapter VIII Section
3
of
Chapter
V
Article 21 Article
16
Article 22 Article
14
Chapter IX Chapter
XII
Article 23 Article
65
Annex I Annex
I
Annex II Annex
III

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