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1. Šia direktyva nustatoma bendra pridėtinės vertės mokesčio (PVM) sistema. 2. Pagal bendros PVM sistemos principą prekės ir paslaugos apmokestinamos bendru vartojimo mokesčiu, kuris yra proporcingas prekių bei paslaugų kainai, nors daugelis sandorių vykdomi gamybos ir paskirstymo metu iki to etapo, kai skaičiuojamas mokestis. Už kiekvieną sandorį PVM apskaičiuojamas taip – iš PVM, apskaičiuoto prekių ar paslaugų kainai taikant toms prekėms arba paslaugoms nustatytą PVM tarifą, atimama įvairioms sąnaudų sudedamosioms dalims tiesiogiai priskirtino PVM suma. Bendra PVM sistema taikoma visuose etapuose, įskaitant ir mažmeninę prekybą.
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Priimti pakeitimai ir kiek laiko truko nuo Komisijos pasiūlymo iki įsigaliojimo. Tai atsakymas į klausimą „ar tai apskritai įmanoma pakeisti“ — iš paties ES registro.
| Kas pakeista | Pasiūlyta | Priimta | Truko |
|---|---|---|---|
| 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 d. |
| 32008L0117 32008L0117 | — | 2008-12-16 | — |
| as regards the rules on invoicing 32010L0045 | 2009-01-28 | 2010-07-13 | 531 d. |
| 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 d. |
| 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 d. |
| as regards a Quick Reaction Mechanism against VAT fraud 32013L0042 | 2012-07-31 | 2013-07-22 | 356 d. |
| 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 d. |
| 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 d. |
| as regards rates of value added tax applied to books, newspapers and periodicals 32018L1713 | 2016-12-01 | 2018-11-06 | 705 d. |
| 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 d. |
| 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 d. |
| as regards rates of value added tax 32022L0542 | 2018-01-18 | 2022-04-05 | 1 538 d. |
| 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 d. |
| 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 d. |
| 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 d. |
| as regards introducing certain requirements for payment service providers 32020L0284 | 2018-12-12 | 2020-02-18 | 433 d. |
| 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 d. |
| 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 d. |
| 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 d. |
| as regards VAT rules for the digital age 32025L0516 | 2022-12-08 | 2025-03-11 | 824 d. |
| 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 d. |
| as regards the electronic value added tax exemption certificate 32025L0425 | 2024-07-08 | 2025-02-18 | 225 d. |
| Narys | Frakcija | |
|---|---|---|
| Vytenis Povilas ANDRIUKAITIS | S&D | EP profilis ↗ |
| Petras AUŠTREVIČIUS | Renew | EP profilis ↗ |
| Vilija BLINKEVIČIŪTĖ | S&D | EP profilis ↗ |
| Petras GRAŽULIS | ESN | EP profilis ↗ |
| Rasa JUKNEVIČIENĖ | PPE | EP profilis ↗ |
| Liudas MAŽYLIS | PPE | EP profilis ↗ |
| Paulius SAUDARGAS | PPE | EP profilis ↗ |
| Virginijus SINKEVIČIUS | Verts/ALE | EP profilis ↗ |
| Waldemar TOMASZEWSKI | ECR | EP profilis ↗ |
| Aurelijus VERYGA | ECR | EP profilis ↗ |
| Dainius ŽALIMAS | Renew | EP profilis ↗ |
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