Background
On 6 April 2022, the “VAT Rates Directive” (2022/542/EC) entered into force. This directive has made changes to the VAT Directive 112/2006/EC and gives EU member states more flexibility in setting reduced and zero VAT rates.
Coming into force
The changes will enter into force on 1 January 2025. The preliminary draft has currently been submitted to the Council of State for advice.
Source: VAT Consult
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