Value Added Tax Code (CIVA)

Chapter I Scope

Article 1 Scope of the tax (taxable transactions) Article 2 Scope of the tax (taxable persons) Article 3 Concept of supply of goods Article 4 Concept of supply of services Article 5 Concept of importation of goods Article 6 Place of supply Article 6-A Derogation from the rule on place of supply in the Member State of the acquirer Article 7 Chargeable event and chargeability of the tax Article 8 Chargeability of the tax where there is an obligation to issue an invoice

Chapter II Exemptions

Section I Exemptions for domestic transactions

Article 9 Exemptions for domestic transactions Article 10 Concept of non-profit organisations Article 11 Taxation in the event of distortion of competition Article 12 Waiver of exemption

Section II Exemptions on importation

Article 13 Exemptions on importation

Section III Exemptions on exportation, transactions treated as exportations and international transport

Article 14 Exemptions on exportation, similar transactions and international transport

Section IV Other exemptions

Article 15 Exemptions for transactions relating to suspension arrangements

Chapter III Taxable amount

Section I Taxable amount for domestic transactions

Article 16 Taxable amount for domestic transactions

Section II Taxable amount on the importation of goods

Article 17 Taxable amount on importation

Chapter IV Rates

Article 18 Rates of tax

Chapter V Charging and payment of the tax

Section I Deductions

Article 19 Right of deduction Article 20 Transactions giving rise to the right of deduction Article 21 Exclusions from the right of deduction Article 22 Time and manner of exercising the right of deduction Article 23 Methods of deduction relating to goods for mixed use Article 24 Adjustments of deductions relating to fixed assets Article 25 Adjustments relating to fixed assets owing to a change of activity or legal requirement Article 26 Adjustments of deductions relating to immovable property not used for business purposes

Section II Payment of the tax

Article 27 Payment of the tax determined by the taxable person Article 28 Payment of the tax assessed by the administration

Section III Other obligations of taxable persons

Article 29 General obligations Article 29-A Automatic periodic VAT return Article 30 Tax representative Article 31 Registration of activity return Article 32 Change of activity return Article 33 Cessation of activity return Article 34 Concept of cessation of activity Article 35 Submission of returns Article 35-A Delimitation of competence in matters of invoicing Article 36 Deadline for issue and formalities of invoices Article 37 Passing on of the tax Article 38 Invoicing of goods sent on consignment Article 39 Invoices issued by retailers and service providers Article 40 Simplified invoices Article 41 Deadline for submission of the periodic VAT return Article 42 Concept of turnover Article 43 Useful Links Article 44 Accounting requirements Article 45 Recording of transactions where invoices are issued Article 46 Recording of transactions where simplified invoices are issued Article 47 (Repealed) Article 48 Recording of transactions carried out for the taxable person Article 49 Determination of the taxable amount on tax-inclusive invoices Article 50 Recording of transactions carried out by taxable persons without organised accounting records Article 51-A Obligation of electronic interfaces to keep records Article 51 Register of capital goods Article 52 Period for filing and keeping records and supporting documents

Section IV Special schemes

Subsection I Exemption scheme

Article 52-A Definitions Article 52-B Turnover Article 53 Scope of application in the national territory Article 54 Transition from the taxation schemes to the special exemption scheme Article 55 Option for the taxation scheme Article 56 Impediments Article 57 Reporting and invoicing obligations Article 58 Cessation of the exemption scheme and period from which the tax becomes due Article 59 Waiver of obligations

Subsection II Flat-rate scheme for farmers

Article 59-A Scope of application Article 59-B Flat-rate compensation Article 59-C Option for the scheme Article 59-D Invoicing obligations, reporting obligations and period from which the tax becomes due Article 59-E Subsidiary rules

Subsection III Small retailers' scheme

Article 60 Scope of application Article 61 Transition from the normal scheme to the special scheme Article 62 Invoicing Article 63 Waiver Article 64 Change of scheme Article 65 Recording of transactions Article 66 Compulsory transition to the normal taxation scheme Article 67 Reporting and tax payment obligations Article 68 Period for keeping books, records and supporting documents

Subsection IV Scheme for the taxation of liquid fuels applicable to resellers

Article 69 Scope of application Article 70 Taxable amount Article 71 Resellers' right of deduction Article 72 Acquirers' right of deduction Article 73 Records of acquisitions and sales Article 74 Intra-Community acquisitions Article 75 Exclusion from the special schemes

Section V Common provisions

Article 76 Centralisation of bookkeeping Article 77 Competent tax office Article 78 Adjustments Article 78-A Doubtful or irrecoverable debts Article 78-B Adjustment procedure Article 78-C Correction in favour of the State of a deduction previously made Article 78-D Supporting documentation Article 79 Joint and several liability of the acquirer Article 80 Joint and several liability of taxable persons Article 80-A Joint and several liability of electronic interfaces Article 80-B Person liable for the tax Article 81 Turnover of taxable persons carrying out exempt transactions without the right of deduction Article 82 Notifications Article 83 Hierarchical appeal

Chapter VI Supervision and ex officio determination of the tax

Article 84 Supervisory bodies Article 85 Duty of cooperation Article 86 Presumption of acquisition and supply of goods Article 87 Correction of returns and additional assessments Article 88 Ex officio assessment of the tax by the central services Article 89 Ex officio assessment by the head of the tax office Article 90 Assessment on the basis of presumptions and indirect methods Article 91 Assessment of the tax Article 92 Notification of additional assessments and compensatory interest Article 93 Notification of set-off Article 94 Limitation period Article 95 Annualisation of assessments Article 96 Compensatory interest and late-payment interest

Chapter VII Guarantees of taxable persons

Article 97 Hierarchical appeal, complaint and judicial challenge Article 98 Ex officio review and time limit for exercising the right of deduction Article 99 Annulment of the assessment

Chapter VIII Final provisions

Article 100 Receipt for the submission of returns Article 101 Sending of returns and documents by post and by electronic transmission Article 102 Procedure applicable to goods coming from or destined for third territories Annex Lists I and II and Annexes