What it is, what happened, who decided, what is being done, where to act. · updated 2026-10-17 · Ask about this act →
1. This Directive establishes the common system of value added tax (VAT). 2. The principle of the common system of VAT entails the application to goods and services of a general tax on consumption exactly proportional to the price of the goods and services, however many transactions take place in the production and distribution process before the stage at which the tax is charged. On each transaction, VAT, calculated on the price of the goods or services at the rate applicable to such goods or services, shall be chargeable after deduction of the amount of VAT borne directly by the various cost components. The common system of VAT shall be applied up to and including the retail trade stage.
Every record: lobbyists, meetings, amendments, votes → · All preparatory documents →
Amendments that became law, and how long each took from the Commission's proposal to adoption. This is the answer to "can this be changed at all" — from the EU's own register.
| What changed | Proposed | Became law | Took |
|---|---|---|---|
| as regards the electronic value added tax exemption certificate 32025L0425 | 2024-07-08 | 2025-02-18 | 225 days |
| as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT 32025L1539 | 2023-05-17 | 2025-07-18 | 793 days |
| as regards VAT rules for the digital age 32025L0516 | 2022-12-08 | 2025-03-11 | 824 days |
| as regards the extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud 32022L0890 | 2022-02-10 | 2022-06-03 | 113 days |
| as regards temporary exemptions on importations and on certain supplies, in response to the COVID-19 pandemic 32021L1159 | — | 2021-07-13 | — |
| as regards temporary measures in relation to value added tax applicable to COVID-19 vaccines and in vitro diagnostic medical devices in response to the COVID-19 pandemic 32020L2020 | 2020-10-28 | 2020-12-07 | 40 days |
| as regards the identification of taxable persons in Northern Ireland 32020L1756 | 2020-08-07 | 2020-11-20 | 105 days |
| as regards defence efforts within the Union framework 32019L2235 | — | 2019-12-16 | — |
| as regards introducing certain requirements for payment service providers 32020L0284 | 2018-12-12 | 2020-02-18 | 433 days |
| as regards provisions relating to distance sales of goods and certain domestic supplies of goods 32019L1995 | 2018-12-11 | 2019-11-21 | 345 days |
| as regards the harmonisation and simplification of certain rules in the value added tax system for the taxation of trade between Member States 32018L1910 | — | 2018-12-04 | — |
| as regards the period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud 32018L1695 | — | 2018-11-06 | — |
and 25 more — the full list is on EUR-Lex ↗
This page shows who steered the act, not who represents you — that depends on your country. The European Parliament's own search lets you pick your member state.
How many of each country's own laws in our corpora rest on this act — a measure of size, not a transposition score.
How each country transposed it →
What Lithuania NOTIFIED to the European Commission (EUR-Lex sector 7) as measures transposing this act — not an assessment of implementation.
| Act | Source | notified |
|---|---|---|
| IX-751/2002 Įstatymas · EUR-Lex: 72006L0112LTU_151673, 72006L0112LTU_202505902 | original (Valstybės žinios 35) · original (Valstybės žinios 35-1271) · e-TAR (register) ↗ (suvestinė redakcija nuo 2023-05-01 iki 2025-04-30) | 2007-12-11, 2025-10-22 |
| IX-1960/2004 Įstatymas · EUR-Lex: 72006L0112LTU_151608, 72006L0112LTU_151609 | original (Valstybės žinios 17) | 2007-12-11 |
| X-261/2005 Įstatymas · EUR-Lex: 72006L0112LTU_151614 | original (Valstybės žinios 81) | 2007-12-11 |
| X-932/2006 Įstatymas · EUR-Lex: 72006L0112LTU_151616 | original (Valstybės žinios 137) | 2007-12-11 |
| X-1322/2007 Įstatymas · EUR-Lex: 72006L0112LTU_151359, 72006L0112LTU_151619 | original (Valstybės žinios 125) | 2007-12-10, 2007-12-11 |
| XI-518/2009 Įstatymas · EUR-Lex: 72006L0112LTU_165578 | original (Valstybės žinios 151) | 2009-12-31 |
| XI-1817/2011 Įstatymas · EUR-Lex: 72006L0112LTU_233332 | original (Valstybės žinios 161) | 2016-01-14 |
| 1031/2012 Nutarimas · EUR-Lex: 72006L0112LTU_196747, 72006L0112LTU_198277 | original (Valstybės žinios 102) | 2012-10-24, 2012-12-11 |
| 594/2020 Nutarimas · EUR-Lex: 72006L0112LTU_202200160 | e-TAR (register) ↗ | 2022-02-14 |
| 1143/2021 Nutarimas · EUR-Lex: 72006L0112LTU_202200164 | e-TAR (register) ↗ | 2022-02-14 |
| 722/2022 Nutarimas · EUR-Lex: 72006L0112LTU_202505901 | e-TAR (register) ↗ | 2025-10-22 |
| XIV-1629/2022 Įstatymas · EUR-Lex: 72006L0112LTU_202208070 | e-TAR (register) ↗ | 2022-12-22 |
| XV-155/2025 Įstatymas · EUR-Lex: 72006L0112LTU_202505900 | e-TAR (register) ↗ | 2025-10-22 |
| XV-287/2025 Įstatymas · EUR-Lex: 72006L0112LTU_202505899 | e-TAR (register) ↗ | 2025-10-22 |
| XV-366/2025 Įstatymas · EUR-Lex: 72006L0112LTU_202505898 | e-TAR (register) ↗ | 2025-10-22 |
| XV-984/2026 Įstatymas · EUR-Lex: 72006L0112LTU_202604264 | e-TAR (register) ↗ | 2026-06-18 |
16 acts, 20 notifications