VAT Directive — Article 2

The article's text

Article 2
1. The following transactions shall be subject to VAT:
(a) 
the supply of goods for consideration within the territory of a Member State by a taxable person acting as such;
(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);
(c) 
the supply of services for consideration within the territory of a Member State by a taxable person acting as such;
(full textd) 
the importation of goods.
consideration within the territory of a Member State by a taxable person acting as such;
(d) 
the importation of goods. 2. (a) 
For the purposes of point (ii) of paragraph 1(b), the following shall be regarded as ‘means of transport’, where they are intended for the transport of persons or goods:
(i) 
motorised land vehicles the capacity of which exceeds 48 cubic centimetres or the power of which exceeds 7,2 kilowatts;
(ii) 
vessels exceeding 7,5 metres in length, with the exception of vessels used for navigation on the high seas and carrying passengers for reward, and of vessels used for the purposes of commercial, industrial or fishing activities, or for rescue or assistance at sea, or for inshore fishing;
(iii) 
aircraft the take-off weight of which exceeds 1 550 kilograms, with the exception of aircraft used by airlines operating for reward chiefly on international routes.
1 550 kilograms, with the exception of aircraft used by airlines operating for reward chiefly on international routes. (b) 
These means of transport shall be regarded as ‘new’ in the cases:
(i) 
of motorised land vehicles, where the supply takes place within six months of the date of first entry into service or where the vehicle has travelled for no more than 6 000 kilometres;
(ii) 
of vessels, where the supply takes place within three months of the date of first entry into service or where the vessel has sailed for no more than 100 hours;
(iii) 
of aircraft, where the supply takes place within three months of the date of first entry into service or where the aircraft has flown for no more than 40 hours. (c) 
Member States shall lay down the conditions under which the facts referred to in point (b) may be regarded as established.
States shall lay down the conditions under which the facts referred to in point (b) may be regarded as established.
3. ‘Products subject to excise duty’ shall mean energy products, alcohol and alcoholic beverages and manufactured tobacco, as defined by current Community legislation, but not gas supplied through a natural gas system situated within the territory of the Community or any network connected to such a system.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

company

EU citizen

business association

Who	Country	What they wrote
Bolt	EE	e digital age, more specifically the provision inserting an article 28 a) in Directive 2006/112/EC (the “deemed supplier rule” in article 2 of the Proposal). The Commission argues that such a rule will solve VAT inequality. In fact, it will create VAT inequali ↗
Handelsverband Deutschland - HDE e.V.	DE	Kassensysteme auch auf die Ausstel- lung einer elektronischen Rechnung verzichtet werden. Zu Artikel 2 Art. 14a MwStSystRL-E sieht die Ausweitung der Lieferkettenfiktion für Online-Marktplätze auf alle Lieferungen von Gegenständen in der Union vor, die von ein ↗
Tax Executives Institute	US	apply on their outputs, businesses may find that input VAT exceeds output VAT.” 5 This principle is still in applicable following article 2 of the 1st VAT Directive (67/227/ECC) VAT in the Digital Age proposal comments April 3, 2023 Page 7 place where either t ↗
Christian AMAND	BE	mpt suppliers are established. The destination based approach is determined by the territorial character of the EU VAT defined by article 2 of the VAT Directive , clarified by the ECJ in its case law and even mentioned in the Preamble, recital 3 of the Direc ↗
Baker McKenzie	NL	ction would not have been subject to VAT in case that same transaction was not facilitated by an electronic interface. After all, Article 2 of the EU VAT Directive specifically stipulates that supplies of goods and services can only be subject to VAT in case t ↗
Baker McKenzie	NL	ction would not have been subject to VAT in case that same transaction was not facilitated by an electronic interface. After all, Article 2 of the EU VAT Directive specifically stipulates that supplies of goods and services can only be subject to VAT in case t ↗
—	DE	mich noch andere vor einer Ansteckung. Zudem nehmen die körperlichen Schäden durch die Impfung immer mehr zu! Wie im Grundgesetz, Artikel 2 steht: Jeder hat das Recht auf Leben und körperliche Unversehrtheit. Ich lehne hiermit entschieden alle mir erzwungenen ↗

Source: public consultation submissions and position papers. n = 7 mentions; counted as a literal reference to the article number.

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