No C 226/2 Official Journal of the European Communities 28. 8. 84 
II 
(Preparatory Acts) 
COMMISSION 
Proposal for a 16th Council Directive on the harmonization of the laws of the Member 
States relating to turnover taxes — Common system of value added tax: common scheme 
for certain goods on which value added tax has been finally paid and which are imported 
by a final consumer in one Member State from another Member State 
COM(84) 318 final 
(Submitted by the Commission to the Council on 23 July 1984) 
(84/C 226/02) 
THE COUNCIL OF THE EUROPEAN 
COMMUNITIES, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Articles 99 and 100 thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European 
Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas, until such time as the objective laid down in 
the First Council Directive 67/227/EEC (*) of 
abolishing tax frontiers has been attained, the 
neutrality of the common system of turnover taxes as 
regards the origin of goods should be guaranteed 
with a view to creating the conditions necessary for 
the establishment of a common market in which 
competition is effective and which has characteristics 
similar to those of a genuine domestic market; 
Whereas such neutrality is achieved by the principle 
of taxation in the country of destination, but whereas, 
to the extent to which tax frontiers still exist, this 
principle entails remission of tax on exportation and 
the charging of tax on importation; 
Whereas, since this principle is applied in intra-
Community trade in new goods, individuals should 
also enjoy the benefits accruing from the construction 
of the Community when importing goods on which 
value added tax has been finally paid, HAS ADOPTED THIS DIRECTIVE: 
Article 1 
Without prejudice to the application of other 
Community provisions, Member States shall modify 
their value added tax arrangements applicable to 
intra-Community trade in certain goods in the 
manner provided for in this Directive. 
Scope 
Article 2 
The goods referred to in Article 1 are goods imported 
into a Member State by a final consumer who has 
previously imported them into another Member State 
or acquired them in another Member State either 
from a taxable person or from another final 
consumer. 
However, goods acquired from a taxable person less 
than 30 days prior to the date of their exportation 
shall be excluded. 
Definitions 
Article 3 
For the purposes of this Directive: 
(a) final consumer' means: 
1. any person who, with regard to the impor­
tation of goods referred to in Article 2, is not 
deemed to be a taxable person within the 
meaning of Article 4 of Council Directive 
77/388/EEC (2), 
2. a taxable person who was not entitled to 
deduct value added tax when purchasing 
goods; 
(') O] No 71, 14. 4. 1967, p. 1301/67. (2) OJ No L 145, 13. 6. 1977, p. 1. 
28.8.84 Official Journal of the European Communities No C 226/3 
(b) 'last taxed value' means the last taxable amount on 
which value added tax was charged when the 
goods were supplied within the territory of the 
country or were imported. 
Provisions applicable on exportation 
Article 4 
1. Exportation of goods referred to in the first 
subparagraph of Article 2 the value of which on 
exportation, inclusive of value added tax, is equal to 
or lower than their last taxed value plus value added 
tax shall entitle the final consumer exporting them to 
a refund by the exporting Member State of the 
residual value added tax attracted by the goods 
provided they were taxed in accordance with Article 2 
of Directive 77/388/EEC when supplied within the 
territory of the exporting Member State or imported 
into that Member State and provided they satisfy one 
of the following tests: 
(a) their value, inclusive of value added tax, exceeds 
three times the amount specified in Article 2 of 
Council Directive 69/169/EEC (') applicable at 
the time of exportation, but is not more than 
2 000 ECU, and less than three years have 
elapsed since they were last sold or imported 
subject to value added tax; 
(b) their value, inclusive of value added tax, exceeds 
2 000 ECU. 
2. No refund shall be made: 
(a) in respect of goods of which the value on expor­
tation, inclusive of value added tax, is; 
— higher than their last taxed value plus value 
added tax, or 
— equal to or lower than their last taxed value 
plus value added tax but not higher than the 
first amount referred to in paragraph 1 (a), or 
— equal to or lower than their last taxed value 
plus value added tax but not more than 2 000 
ECU and which were last sold or imported 
subject to value added tax more than three 
years previously; 
(b) where the final consumer has requested 
exemption at importation where the residual value 
added tax in the Member State of export is at 
least equal to the tax chargeable in the importing 
Member State. 
(') OJNoL133,4. 6. 1969, p. 6. 3. The amount of value added tax to be refunded 
on exportation shall be equal to the residual value 
added tax, calculated by applying the value added tax 
rate levied on the last taxed value to the value on 
exportation. Such value shall be equal either to the 
declared price paid or to be paid by the purchaser or, 
where no such price is available, to the open-market 
value as defined in Article 11 (B) (1) (b) of Directive 
77/388/EEC and determined by the competent auth­
orities of the exporting Member State. 
However, if there is any suspicion of fraud in 
connection with the declared price, the exporting 
Member State may take the open-market value 
instead. 
Article 5 
1. To qualify for the refund provided for in 
Article 4(1), the final consumer must: 
(a) prove that the exported goods attracted value 
added tax in the exporting Member State; to this 
end, he may produce either the initial invoice, the 
document issued in lieu thereof or the import 
document. These documents must indicate the 
nature of the goods, the place of taxation and, 
where appropriate, the quantities involved and 
shall give the particulars necessary to compute the 
value added tax levied; 
(b) lodge with the competent authorities in the 
exporting Member State within three months of 
importation a refund application in accordance 
with Parts A and B of the form set out in the 
Annex and an import certificate in accordance 
with Part C, together with one of the documents 
referred to at (a). 
2. The exporting Member State shall refund the 
tax within three months of the date of receipt of the 
application. If fraud is suspected, it may extend the 
time limit for a further three months. 
Provisions applicable on importation 
Article 6 
1. Without prejudice to the application where 
appropriate of Article 11 (B) (3) and (4) of Directive 
77/388/EEC, the taxable amount for the goods 
referred to in Article 4 (1) shall be the value taken 
into consideration by the exporting Member State for 
the purposes of the refund less the amount of value 
added tax to be refunded, determined as provided for 
in Article 4 (3). 
No C 226/4 Official Journal of the European Communities 28. 8. 84 
However, the final consumer shall be entitled, upon 
presentation of the documents referred to in Article 5 
(1) (b) showing an amount of residual value added 
tax charged in the exporting Member State and at 
least equal to the amount of value added tax due at 
importation, to require exemption at importation. In 
such case the competent authorities of the importing 
Member State shall not require production of Part C 
of the form set out in the Annex. 
2. By way of derogation from Article 11 (B) (1) 
and (2) of Directive 77/388/EEC, the taxable amount 
for goods which, on exportation, have a value in 
excess of their last taxed value plus value added tax 
shall, without prejudice to the provisions of Article 11 
(B) (3) and (4) of Directive 77/388/EEC, be the 
difference between their value, exclusive of value 
added tax, on exportation and their last taxed value. 
However, if there is any suspicion of fraud in 
connection with the price declared on exportation, 
the importing Member State may take instead an 
open market value as defined in Article 11 (B) (1) of 
Directive 77/388/EEC. 
3. The competent authorities in the importing 
Member State shall hand over duly endorsed to the 
importer Part C of the form set out in the Annex. 
Article 7 
Goods imported by a final consumer shall be exempt 
from value added tax in the importing Member State 
where: 
(a) their value inclusive of value added tax is equal to 
or lower than the first amount specified in Article 
4 (1) (a); 
(b) their value inclusive of value added tax is higher 
than the first amount specified in Article 4 (1) (a) 
but not more than 2 000 ECU while at the same 
time being equal to or lower than the last taxed value, provided that they were last sold or 
imported subject to value added tax more than 
three years previously. 
Final provisions 
Article 8 
1. Member States may not impose any obligation 
other than those laid down in this Directive. 
2. Member States shall give notification in an 
appropriate manner of the authorities responsible for 
endorsing export and import documents and for 
receiving the applications referred to in Article 5 (1) 
(b). The details relating to those authorities shall be 
given in a notice attached to the forms set out in the 
Annex. 
Article 9 
Where the means of proof required under Article 5 
are not produced, the importing Member State may 
accept any other means of proof or may deem that 
value added tax was charged in the exporting 
Member State and credit the amount towards the 
amount of value added tax at importation. 
Article 10 
1. Member States shall bring into force the laws, 
regulations and administrative provisions necessary to 
comply with this Directive not later than 31 
December 1984. They shall forthwith inform the 
Commission thereof. 
2. Member States shall communicate to the 
Commission the texts of the main provisions of 
national law which they adopt in the field governed 
by this Directive. 
Article 11 
This Directive is addressed to the Member States. 
28. 8. 84 Official Journal of the European Communities No C 226/5 
ANNEX 
1. The declaration shall be drawn up in one of the official languages of the Community which is 
acceptable to the competent authorities of the Member State in which the dispatch formalities are 
completed. Where necessary, the customs authority of the Member State of destination may 
require from the declarant or his representative in that Member State a translation of the said 
declaration into the official language or one of the official languages of the latter. This 
translation shall replace the corresponding references in the declaration in question. 
2. Each form shall be made out in four copies (by duplication). 
3. Competent authorities in the Member States: 
Belgium 
Denmark 
Germany 
France 
Ireland 
Italy 
Luxembourg 
Netherlands 
United Kingdom 
No C 226/6 Official Journal of the European Communities 28.8.84 
NOTICE 
GOODS SUBJECT TO VAT: INTRA-COMMUNITY EXPORT SCHEME — EUROPEAN 
COMMUNITY 
VAT Directive 84/... 
This leaflet is intended to help you fill out the forms prescribed by the Directive. The leaflet does 
not have the force of law. 
What is the Scheme? 
This Scheme enables you to export goods which you have obtained in one Member State to another 
Member State without paying VAT twice. Under the Scheme you are normally entitled to a refund 
of the VAT borne by the goods in the exporting State as soon as you can show, by means of Part C 
of the attached form, that you have paid VAT in the importing State. If you, or the person from 
whom you bought the goods, paid VAT in the country of export of an amount not less than the 
VAT which you would have to pay at import, you can, instead of requiring reimbursement of the 
VAT paid in the country of export, choose to import your goods free of further tax. But you are 
not entitled to this refund if the goods are now worth more than when your supplier or yourself 
obtained them from a taxable person. However, in that case you will only have to pay import VAT 
on the amount of the increase. 
The goods to which the Scheme applies can be of any kind, but they must have borne VAT at some 
stage which has not been reimbursed. The goods may be new or second-hand, but if you bought 
them new they must have been in your possession for at least 30 days before you export them (retail 
export Scheme inside 30 days (l)). 
The Member States are listed, together with their competent authorities overleaf. The Scheme 
applies between any two of those States. 
The supplier can be a taxable person (someone who is registered for VAT — usually a shop or 
other business) or someone who is not subject to VAT (another private individual for example). 
Who can benefit? 
Anyone who is not a taxable person (normally a private individual) who wants to export the goods 
from one Member State to another. Different rules apply to purchases made by a taxable person. 
How does the Scheme work? 
1. Fill out Part A of the attached form: 
if you bought the goods from a taxable person, follow the instructions in the left-hand column; if 
you obtained the goods from someone who was not a taxable person, follow the instructions in 
the right-hand column. 
2. Next you must present the form together with the required supporting documents to the 
competent authority of the exporting country as you take the goods out of the country (in 
practice this means the customs office at the border of the exporting country at the point where 
you choose to import the goods). The authority will certify the accuracy of the details you have 
given in Part A and if necessary fix an estimated value. 
3. When you import the goods into the importing Member State the competent authority clearing 
the goods will fill out Part C and charge you any import VAT which may be due. 
4. Send the form (completed in all three parts) to the competent authority of the exporting Member 
State (see list overleaf) together with the supporting documents required. 
NB: To obtain a refund the competent authority of the exporting State must receive the completed form 
within three (3) months of the import date stamped in part C. 
(') Article 15 (2) of the Sixth VAT Directive. 
28. 8. 84 Official Journal of the European Communities No C 226/7 
PART A 
VAT-PAID GOODS: INTRA-COMMUNITY PRIVATE IMPORT SCHEME 
Declaration to be completed by the exporter 
1. I declare that I acquired or imported the following goods (nature, quantity, description, size, type): 
2. From (name and address of the supplier (the person from whom you obtained the goods): If the goods were imported into 
the exporting country by or on behalf of the supplier enter here the customs or tax office of importation): 
3. Date on which you acquired the goods or imported them into the exporting country: 
4. If the supplier was a taxable person (i.e. nor­
mally a shop or other business) or you 
imported the goods into the exporting coun­
try If the supplier was not a taxable person (usually 
a private individual) 
(a) Put a diagonal line through the box 
opposite and move on to subsection (b) 
below (price in words) 
(price in figures) Enter opposite the price you paid for the goods. 
If you received the goods by 'gift', or 'ex­
change', for example, write this in the space 
provided. 
Enter opposite the name and address of the per­
son from whom your supplier obtained the 
goods. 
(b) (i) Enter opposite the price you paid for 
the goods or the value declared at 
the time of importation, 
(ii) the amount and rate of VAT in­
cluded in (i), 
(iii) subtract (ii) from (i) and enter figure 
here: 
You must produce the invoice evidencing the 
price and VAT information given in this sec­
tion about the transaction between you and 
the supplier (or the import document). 
You must also be able to show that goods 
were acquired more than 30 days prior to the 
date of their exportation. (price in words) 
(price in figures) Enter opposite the last price or value at import 
which included VAT (this will usually be the 
price your supplier paid for the goods unless he 
obtained them from a person who was also not 
a taxable person) and the date on which he 
acquired them. 
the amount of VAT included in (i) 
subtract (ii) from (i) and enter figure here. 
Produce invoice or other document evidencing 
the transaction between you and your supplier. 
You must produce invoice document in lieu or 
import document relating to the goods evidenc­
ing the price and VAT information given in this 
section about the transaction between the sup­
plier and the last taxable person from whom the 
goods were obtained. 
5. Refunds: Name: 
Address: 
Account No (optional): of person to whom any refund should be sent (see 
explanatory notice). 
6. I declare that the information given is true to the best of my know­
ledge and belief. 
Name: Signature:. 
Address: Date: 
No C 226/8 Official Journal of the European Communities 28.8.84 
PART B 
DECLARATION BY THE COMPETENT AUTHORITIES OF THE EXPORTING STATE 
To be completed by the customs or tax office clearing the goods for export from the exporting State 
It is hereby certified that the goods specified in Part A, Section 1 are correctly described and that the price, VAT and invoice 
details given in Part A, Sections 2 ancf 4 correspond to the original invoices produced as required and (Part A, Section 4 (a)) the 
declaration of the exporter. It is further certified: 
either 1. that the value of the goods is equal to the price specified in Part A, 
Section 4 
Stamp of the competent 
authority of the 
exporting State 
or 2. (a) that the value of the goods is estimated by the competent auth­
orities of the exporting State to be: 
(b) inclusive of the VAT rate specified 
in Part A (4) (b) (ii), namely 
(c) equivalent to an amount of residual VAT 
(d) and an amount exclusive of tax of 
3. Refund calculation: enter here amount entered in Part A (4) (b) 
(iii) or if lower, any amount entered in Part B (2) (d) multiplied by 
VAT rate of . . . % (entered in Part B (1) or (2) (this section to be 
cancelled by a diagonal line if the value fixed in Part B (2) (a) 
exceeds the amount entered in Part A (4) (b) (i)) or if you choose 
to have a VAT exempt importation where the residual VAT 
entered in Part A (4) (b) (ii) or Part B (2) (c) is greater than the % 
Stamp of the competent 
authority of the 
exporting State 
Stamp of the competent 
authority of the 
exporting State 
PARTC 
DECLARATION BY THE COMPETENT AUTHORITIES OF THE IMPORTING STATE 
To be completed by the customs or tax office clearing the goods for home use in the importing State 
It is hereby certified that the goods specified in Part A have been imported 
and that: 
either 1. the estimated value in Part B (2) or the price you paid in A (4) (a) 
being less than the amount in Part A (4) (b) (iii), VAT is being 
charged on this value which, in national currency is equivalent to: 
or 2. the value fixed in Part B (2) or A (4) (a) being greater than 
the amount in Part A (4) (b) (iii), VAT is being charged on the 
difference. This difference is equivalent in the national currency of 
the importing country to: 
Accordingly VAT has been collected at the rate of 
charged %. Total VAT Stamp of the competent 
authority of the importing 
When all three parts of this form have been completed send it, together with the required invoices, to the competent authorities 
in the exporting Member State listed on the explanatory leaflet within three months of the date of importation stamped in Part 
C. The exporting Member State will normally refund the tax within three months of the date of receipt of the application.