(5)

Article 66 is replaced by the following: ‘Article 66 1. By way of derogation from Articles 63, 64 and 65, Member States may provide that VAT is to become chargeable in respect of certain transactions or certain categories of taxable person, at one of the following times: 2. The derogation provided for in paragraph 1 shall not apply to the following supplies: ; no later than the time the invoice is issued; no later than the time the payment is received; where an invoice is not issued, or is issued late, within a specified time no later than on expiry of the time limit for the issue of invoices imposed by Member States pursuant to Article 222, second paragraph, or where no such time limit has been imposed by the Member State, within a specified period from the date of the chargeable event. supplies of services covered by the special scheme as set out in Title XII, Chapter 6, Section 2, where those supplies are carried out by a taxable person who is permitted to use that special scheme in accordance with Article 359; supplies covered by the special scheme as set out in Title XII, Chapter 6, Section 3, where those supplies are carried out by a taxable person who is permitted to use that special scheme in accordance with Article 369b; supplies of services in respect of which VAT is payable by the customer pursuant to Article 196; supplies or transfers of goods referred to in Article 67, first paragraph.’

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.