VATupdate
VAT

EU VAT Directive 2006/112/EU applicable as of July 1, 2021 (after implmentation E-Commerce Council Directives)

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 July 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:

EU VAT Directive 2006/112/EU amended with E-Commerce Directives effective July 1, 2021

EU VAT Directive 2006/112/EU amended with E-Commerce Directives effective July 1, 2021 TRACK CHANGES

 

 

 

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