agricultural products — goods produced by an agricultural, forestry or fisheries undertaking in each Member State as a result of the activities listed in Annex VII 1

agricultural services — services, and in particular those listed in Annex VIII, supplied by a farmer using his labour force or the equipment normally employed in the agricultural, forestry or fisheries undertaking operated by him and normally playing a part in agricultural production 1

agricultural, forestry or fisheries undertaking — an undertaking regarded as such by each Member State within the framework of the production activities listed in Annex VII 1

antiques — the objects listed in Annex IX, Part C 1

Authenticity of the origin — the assurance of the identity of the supplier or the issuer of the invoice Article 233

BIC — borrowed from another act; this instrument states no meaning of its own Article 243a

collectors' items — the objects listed in Annex IX, Part B 1

collectors' items — the objects listed in Annex IX, Part B 1

Community — the territory of the Community as defined in point (1) of Article 5 before the accession of new Member States Article 405

electronic invoice — an invoice that contains the information required in this Directive, and which has been issued and received in any electronic format Article 217

enlarged Community — the territory of the Community as defined in point (1) of Article 5 after the accession of new Member States Article 405

exempt small enterprise — any taxable person benefitting from the exemption in the Member State in which the VAT is due as provided for in Article 284(1) and (2) Article 292a

farmer — any taxable person whose activity is carried out in an agricultural, forestry or fisheries undertaking 1

flat-rate compensation — the amount arrived at by applying the flat-rate compensation percentage to the turnover of the flat-rate farmer in the cases specified in Article 300 1

flat-rate compensation percentages — the percentages fixed by Member States in accordance with Articles 297, 298 and 299 and applied by them in the cases specified in Article 300 in order to enable flat-rate farmers to offset at a fixed rate the input VAT charged 1

flat-rate farmer — any farmer covered by the flat-rate scheme provided for in this Chapter 1

home Member State — ‘home Member State ’ as defined in point (1) of Article 4 of Directive (EU) 2015/2366 Article 243a

host Member State — borrowed from another act; this instrument states no meaning of its own Article 243a

IBAN — borrowed from another act; this instrument states no meaning of its own Article 243a

input VAT charged — the amount of the total VAT attaching to the goods and services purchased by all agricultural, forestry and fisheries undertakings of each Member State subject to the flat-rate scheme where such tax would be deductible in accordance with Articles 167, 168 and 169 and Articles 173 to 177 by a farmer subject to the normal VAT arrangements 1

Integrity of the content — that the content required according to this Directive has not been altered. 2. Other than by way of the type of business controls described in paragraph 1, the following are examples of technologies that ensure the authenticity of the origin and the integrity of the content of an electronic invoice: (a) an advanced electronic signature within the meaning of point (2) of Article 2 of Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 on a Community framework for electronic signatures ( 21 ), based on a qualified certificate and created by a secure signature creation device, within the meaning of points (6) and (10) of Article 2 of Directive 1999/93/EC; (b) electronic data interchange (EDI), as defined in Article 2 of Annex 1 to Commission Recommendation 1994/820/EC of 19 October 1994 relating to the legal aspects of electronic data interchange ( 22 ), where the agreement relating to the exchange provides for the use of procedures guaranteeing the authenticity of the origin and integrity of the data Article 233

intermediary — a person established in the Community appointed by the taxable person carrying out distance sales of goods imported from third territories or third countries as the person liable for payment of the VAT and to fulfil the obligations laid down in this special scheme in the name and on behalf of the taxable person Article 369l

intermediary operator — a supplier within the chain other than the first supplier in the chain who dispatches or transports the goods either himself or through a third party acting on his behalf 3

intra-Community distance sales of goods — supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from a Member State other than that in which dispatch or transport of the goods to the customer ends, where the following conditions are met: (a) the supply of goods is carried out for a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or for any other non-taxable person; (b) the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier 4

Member State annual turnover — the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within that Member State during a calendar year Article 280a

Member State of consumption — the Member State in which the supply of services is deemed to take place according to Chapter 3 of Title V Article 358a

Member State of consumption — one of the following: (a) in the case of the supply of services, the Member State in which the supply is deemed to take place according to Chapter 3 of Title V; (b) in the case of intra-Community distance sales of goods, the Member State where the dispatch or transport of the goods to the customer ends; (c) in the case of the supply of goods made by a taxable person facilitating those supplies in accordance with Article 14a(2) where the dispatch or transport of the goods supplied begins and ends in the same Member State, that Member State Article 369a

Member State of consumption — the Member State where the dispatch or transport of the goods to the customer ends Article 369l

Member State of identification — the Member State which the taxable person not established within the Community chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Section Article 358a

Member State of identification — the Member State in the territory of which the taxable person has established his business or, if he has not established his business in the Community, where he has a fixed establishment. Where a taxable person has not established his business in the Community, but has more than one fixed establishment therein, the Member State of identification shall be the Member State with a fixed establishment where that taxable person indicates that he will make use of this special scheme. The taxable person shall be bound by that decision for the calendar year concerned and the two calendar years following. Where a taxable person has not established his business in the Community and has no fixed establishment therein, the Member State of identification shall be the Member State in which the dispatch or transport of the goods begins. Where there is more than one Member State in which the dispatch or transport of the goods begins, the taxable person shall indicate which of those Member States shall be the Member State of identification. The taxable person shall be bound by that decision for the calendar year concerned and the two calendar years following Article 369a

Member State of identification — the following: (a) where the taxable person is not established in the Community, the Member State in which he chooses to register; (b) where the taxable person has established his business outside the Community but has one or more fixed establishments therein, the Member State with a fixed establishment where the taxable person indicates he will make use of this special scheme; (c) where the taxable person has established his business in a Member State, that Member State; (d) where the intermediary has established his business in a Member State, that Member State; (e) where the intermediary has established his business outside the Community but has one or more fixed establishments therein, the Member State with a fixed establishment where the intermediary indicates he will make use of this special scheme. For the purposes of points (b) and (e), where the taxable person or the intermediary has more than one fixed establishment in the Community he shall be bound by the decision to indicate the Member State of establishment for the calendar year concerned and the two calendar years following Article 369l

multi-purpose voucher — a voucher, other than a single-purpose voucher Article 30a

new Member States — the territory of the Member States which acceded to the European Union after 1 January 1995, as defined for each of those Member States in point (2) of Article 5 Article 405

organiser of a sale by public auction — any taxable person who, in the course of his economic activity, offers goods for sale by public auction with a view to handing them over to the highest bidder 1

payee — borrowed from another act; this instrument states no meaning of its own Article 243a

payer — borrowed from another act; this instrument states no meaning of its own Article 243a

payment — subject to the exclusions provided for in Article 3 of Directive (EU) 2015/2366, a ‘payment transaction ’ as defined in point (5) of Article 4 of that Directive or a ‘money remittance’ as defined in point (22) of Article 4 of that Directive Article 243a

payment account — borrowed from another act; this instrument states no meaning of its own Article 243a

payment service — any of the business activities set out in points (3) to (6) of Annex I to Directive (EU) 2015/2366 Article 243a

payment service provider — any of the categories of payment service providers listed in points (a) to (d) of Article 1(1) of Directive (EU) 2015/2366 of the European Parliament and of the Council ( 23 ) or a natural or legal person benefiting from an exemption in accordance with Article 32 of that Directive Article 243a

permanent address or habitual residence — the place entered as such in a passport, identity card or other document recognised as an identity document by the Member State within whose territory the supply takes place 2

principal of an organiser of a sale by public auction — any person who transmits goods to an organiser of a sale by public auction pursuant to a contract under which commission is payable on a sale 1

purchase price — everything which constitutes the consideration, for the purposes of point (1), obtained or to be obtained from the taxable dealer by his supplier Article 312

second-hand goods — movable tangible property that is suitable for further use as it is or after repair, other than works of art, collectors' items or antiques and other than precious metals or precious stones as defined by the Member States 1

selling price — everything which constitutes the consideration obtained or to be obtained by the taxable dealer from the customer or from a third party, including subsidies directly linked to the transaction, taxes, duties, levies and charges and incidental expenses such as commission, packaging, transport and insurance costs charged by the taxable dealer to the customer, but excluding the amounts referred to in Article 79 Article 312

single-purpose voucher — a voucher where the place of supply of the goods or services to which the voucher relates, and the VAT due on those goods or services, are known at the time of issue of the voucher Article 30a

taxable dealer — any taxable person who, in the course of his economic activity and with a view to resale, purchases, or applies for the purposes of his business, or imports, second-hand goods, works of art, collectors' items or antiques, whether that taxable person is acting for himself or on behalf of another person pursuant to a contract under which commission is payable on purchase or sale 1

taxable person not established in the Member State of consumption — a taxable person who has established his business in the Community or has a fixed establishment there but who has not established his business and has no fixed establishment within the territory of the Member State of consumption Article 369a

Taxable person not established within the Community — a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there Article 358a

taxable person not established within the Community — a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there Article 369l

territory of a Member State — the territory of each Member State of the Community to which the Treaty establishing the European Community is applicable, in accordance with Article 299 of that Treaty, with the exception of any territory referred to in Article 6 of this Directive Article 5

territory of the Community — the territories of the Member States as defined in point (2); (2) ‘Member State’ and Article 5

third country — any State or territory to which the Treaty is not applicable Article 5

third territories — those territories referred to in Article 6 Article 5

Union annual turnover — the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within the territory of the Community during a calendar year Article 280a

VAT return — the statement containing the information necessary to establish the amount of VAT due in each Member State Article 358

voucher — an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services and where the goods or services to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument Article 30a

works of art — the objects listed in Annex IX, Part A 1