On 5 April 2022, the European Council formally adopted Council Directive (EU) 2022/542 introducing reforms to VAT rates. Under the new rules, that were agreed in December 2021 and endorsed without changes by the European Parliament, EU member states are able to apply reduced VAT rates and even a super-reduced or zero VAT rate to an updated and extended list of supplies. The new directive amends Directive 2006/112/EC on the common system of VAT (the European VAT directive) and Council Directive (EU) 2020/285 concerning the special scheme for small enterprises and applies as from 6 April 2022, its date of publication in the Official Journal of the European Union.
Source Deloitte
