The attached version of the EU VAT Directive has been updated with:
- 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
These changes are effective as of 1 January 2021.
This version also includes changes due to:
- COUNCIL DIRECTIVE (EU) 2019/2235 of 16 December 2019 amending Directive 2006/112/EC on the common system of value added tax and Directive 2008/118/EC concerning the general arrangements for excise duty as regards defence efforts within the Union framework.
This Council Directive is applicable as of 1 July 2021.
Link to documents: