Overview of the European Union VAT Directives – List of all European Union (EU) VAT Directives. The links provides access to the latest version.
Last Update: April 12, 2022
Main EU VAT Directive 2006/112/EC
- Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax – Updated consolidated version dd. July 1, 2021 (latest available version)
Amendments to the EU VAT Directive 2006/112/EC
- Place of supply of services
- Intra-Community transactions
- (Reduced ) VAT Rates
- Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax
- Council Directive (EU) 2018/912 of 22 June 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the obligation to respect a minimum standard rate
- Council Directive (EU) 2018/1713 of 6 November 2018 amending Directive 2006/112/EC as regards rates of value added tax applied to books, newspapers and periodicals
- Council Directive (EU) 2022/542 of 5 April 2022 amending Directives 2006/112/EC and (EU) 2020/285 as regards rates of value added tax
- Imports
- Various
- Invoicing
- Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing
- Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement Text with EEA relevance
- Territorial scope
- Council Directive 2013/61/EU of 17 December 2013 amending Directives 2006/112/EC and 2008/118/EC as regards the French outermost regions and Mayotte in particular
- Council Directive (EU) 2019/475 of 18 February 2019 amending Directives 2006/112/EC and 2008/118/EC as regards the inclusion of the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application of Directive 2008/118/EC
- Vouchers
- Distance Sales of Goods
- Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
- Council Directive (EU) 2019/1995 of 21 November 2019 amending Directive 2006/112/EC as regards provisions relating to distance sales of goods and certain domestic supplies of goods
- Council Decision (EU) 2020/1109 of 20 July 2020 amending Directives (EU) 2017/2455 and (EU) 2019/1995 as regards the dates of transposition and application in response to the COVID-19 pandemic
- Quick Fixes
- Council Directive (EU) 2018/1695 of 6 November 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud
- Council Directive (EU) 2018/1910 of 4 December 2018 amending Directive 2006/112/EC as regards the harmonisation and simplification of certain rules in the value added tax system for the taxation of trade between Member States
- Liability to pay VAT – Generalized reverse charge mechanism
- Excise Duty
- Payment Service providers (CESOP) – Applicable as of January 1,2024
- Special Scheme small enterprises
- COVID-19
- Council Decision (EU) 2020/1109 of 20 July 2020 amending Directives (EU) 2017/2455 and (EU) 2019/1995 as regards the dates of transposition and application in response to the COVID-19 pandemic
- Council Directive (EU) 2020/2020 of 7 December 2020 amending Directive 2006/112/EC as regards temporary measures in relation to value added tax applicable to COVID-19 vaccines and in vitro diagnostic medical devices in response to the COVID-19 pandemic
- Council Directive (EU) 2021/1159 of 13 July 2021 amending Directive 2006/112/EC as regards temporary exemptions on importations and on certain supplies, in response to the COVID-19 pandemic
- Brexit – Identifications persons Nothern Ireland
Implementing Regulation 282/2011
- Council Implementing Regulation (EU) No. 282/2011 of 16 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (Recast) – Updated consolidated version
Amendments to the Implementing Regulation 282/2011
- Council Regulation (EU) No. 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No. 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons
- Council Implementing Regulation (EU) No. 1042/2013 amending Implementing Regulation (EU) No. 282/2011 as regards the place of supply of services cxl Commission Implementing Regulation (EU) No. 17/2014 of 10 January 2014 laying down the standardised form for the notification for a special measure under the Quick Reaction Mechanism against VAT fraud
Other Implementing Regulation
- Place of supply of telecommunications, broadcasting or electronically supplied services provided to non-taxable person
- Quick Fixes
- Distance Sales
- Distance sales & Covid-19
