On 7 December 2021, the Council of the European Union agreed the text of a proposed directive on reforms to EU VAT rates that have long been debated. Under the new rules, member states would be able to apply reduced VAT rates and even a super-reduced or zero VAT rate from a renewed and extended list that would replace both the existing list (dating back to a directive from 1992) and derogations granted to individual member states. The proposals must be endorsed by the European Parliament before the Council can formally adopt the directive.
Source Deloitte
