Ecofin will meet on May 14, 2024 to discuss VAT in the Digital Age: The Council will seek a political agreement on the value-added tax (VAT) in the digital age package. This package consists of three proposals to tackle VAT fraud, support businesses, and promote digitalization.
Below are the documents publicly available incl. changes to the EU VAT Directive 2006/112, Implementing Regulation 282/2011 and Regulation 904/2010.
Document 1 (9680/24)
VAT in the Digital Age package:
- a) Draft Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age = General approach
- b) Draft Council Regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age = Political agreement
- c) Draft Council Implementing Regulation amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes = Political agreement
Document 2 (9680/24 ADD 1)
VAT in the Digital Age package
- a) Directive on VAT rules for the Digital Age – General approach
- b) Regulation as regards the VAT administrative cooperation arrangements needed for the digital age – Political Agreement
- c) VAT in the Digital Age package Implementing Regulation as regards information requirements for certain VAT schemes – Political agreement = Statement
Document 3 (9681/24)
Document 4 (9683/24)
Document 5 (9684/24)
Source Consilium.europa.eu
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