Article 94

1. The rate applicable to the intra-Community acquisition of goods shall be that applied to the supply of like goods within the territory of the Member State. 2. The rate applicable to the importation of goods shall be that applied to the supply of like goods within the territory of the Member State. 3. By way of derogation from paragraph 2 of this Article, Member States applying a standard rate to the supply of works of art, collectors’ items and antiques listed in Annex IX, Parts A, B and C, may apply a reduced rate as provided for in Article 98(1), first subparagraph, to the importation of those goods within the territory of the Member State.

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