Article 272 › 1

Member States may release the following taxable persons from certain or all obligations referred to in Chapters 2 to 6: (a) taxable persons whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1); (b) taxable persons carrying out none of the transactions referred to in Articles 20, 21, 22, 33, 36, 136a, 138 and 141; (c) taxable persons carrying out only supplies of goods or of services which are exempt pursuant to Articles 132, 135 and 136, Articles 146 to 149 and Articles 151, 152 or 153; (e) taxable persons covered by the common flat-rate scheme for farmers.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05