What it is, what happened, who decided, what is being done, where to act. · updated 2026-09-02 · 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.
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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 |
|---|---|---|---|
| 32007L0075 32007L0075 | — | 2007-12-20 | — |
| as regards the place of supply of services 32008L0008 | — | 2008-02-12 | — |
| as regards reduced rates of value added tax 32009L0047 | 2008-07-07 | 2009-05-05 | 302 days |
| 32008L0117 32008L0117 | — | 2008-12-16 | — |
| as regards the rules on invoicing 32010L0045 | 2009-01-28 | 2010-07-13 | 531 days |
| as regards tax evasion linked to imports 32009L0069 | — | 2009-06-25 | — |
| as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain services susceptible to fraud 32010L0023 | 2009-09-29 | 2010-03-16 | 168 days |
| 32009D1008 32009D1008 | — | 2009-12-07 | — |
| 32009L0162 32009L0162 | — | 2009-12-22 | — |
| 32010L0088 32010L0088 | — | 2010-12-07 | — |
| 12012JN05/08 12012JN05/08 | — | 2011-12-09 | — |
| 12012JN03/06 12012JN03/06 | — | 2011-12-09 | — |
| as regards the treatment of vouchers 32016L1065 | 2012-05-10 | 2016-06-27 | 1 509 days |
| as regards a Quick Reaction Mechanism against VAT fraud 32013L0042 | 2012-07-31 | 2013-07-22 | 356 days |
| as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud 32013L0043 | — | 2013-07-22 | — |
| as regards the French outermost regions and Mayotte in particular 32013L0061 | 2013-08-07 | 2013-12-17 | 132 days |
| as regards the duration of the obligation to respect a minimum standard rate 32016L0856 | — | 2016-05-25 | — |
| as regards certain value added tax obligations for supplies of services and distance sales of goods 32017L2455 | 2016-12-01 | 2017-12-05 | 369 days |
| as regards rates of value added tax applied to books, newspapers and periodicals 32018L1713 | 2016-12-01 | 2018-11-06 | 705 days |
| as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold 32018L2057 | 2016-12-21 | 2018-12-20 | 729 days |
| as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises 32020L0285 | 2018-01-18 | 2020-02-18 | 761 days |
| as regards rates of value added tax 32022L0542 | 2018-01-18 | 2022-04-05 | 1 538 days |
| as regards the inclusion of the Italian municipality of Campione d'Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application of Directive 2008/118/EC 32019L0475 | 2018-05-08 | 2019-02-18 | 286 days |
| as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services 32006L0138 | 2018-05-25 | 2006-12-19 | -4 175 days |
| as regards the obligation to respect a minimum standard rate 32018L0912 | — | 2018-06-22 | — |
| 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 | — |
| 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 provisions relating to distance sales of goods and certain domestic supplies of goods 32019L1995 | 2018-12-11 | 2019-11-21 | 345 days |
| as regards introducing certain requirements for payment service providers 32020L0284 | 2018-12-12 | 2020-02-18 | 433 days |
| as regards defence efforts within the Union framework 32019L2235 | — | 2019-12-16 | — |
| as regards the identification of taxable persons in Northern Ireland 32020L1756 | 2020-08-07 | 2020-11-20 | 105 days |
| 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 temporary exemptions on importations and on certain supplies, in response to the COVID-19 pandemic 32021L1159 | — | 2021-07-13 | — |
| 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 VAT rules for the digital age 32025L0516 | 2022-12-08 | 2025-03-11 | 824 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 the electronic value added tax exemption certificate 32025L0425 | 2024-07-08 | 2025-02-18 | 225 days |
| Member | Group | |
|---|---|---|
| Vytenis Povilas ANDRIUKAITIS | S&D | EP profile ↗ |
| Petras AUŠTREVIČIUS | Renew | EP profile ↗ |
| Vilija BLINKEVIČIŪTĖ | S&D | EP profile ↗ |
| Petras GRAŽULIS | ESN | EP profile ↗ |
| Rasa JUKNEVIČIENĖ | PPE | EP profile ↗ |
| Liudas MAŽYLIS | PPE | EP profile ↗ |
| Paulius SAUDARGAS | PPE | EP profile ↗ |
| Virginijus SINKEVIČIUS | Verts/ALE | EP profile ↗ |
| Waldemar TOMASZEWSKI | ECR | EP profile ↗ |
| Aurelijus VERYGA | ECR | EP profile ↗ |
| Dainius ŽALIMAS | Renew | EP profile ↗ |
How many of each country's own laws in our corpora rest on this act — a measure of size, not a transposition score.