EU footprint: VAT Directive

Council Directive 2006/112/EC on the common system of value added tax
directive · CELEX 32006L0112 · built 2026-09-01

registered lobbyists naming this act
meetings with the Commission
public submissions
How to read this page. This shows co-occurrence, not causation: that an organisation followed this act or met the Commission does not by itself mean it shaped the outcome. Every number is a direct count from official EU registers.

When the obligations start

The act is in force, but individual duties apply from the dates shown — taken from the provisions' own text.

2026-12-31 — 2 provisions
2028-12-31 — 1 provisions
2030-01-01 — 2 provisions
2032-01-01 — 3 provisions
2042-01-01 — 1 provisions

Who followed this act (EU Transparency Register)

CountryOrganisations
FR3
CH2
DE2
GB2
BE2
ES1
IT1
NL1
FI1
LI1
RO1

Source: EU Transparency Register. n = 17 organisations naming this act in their register entry; x = country of seat, y = number of organisations.

OrganisationCountryCategoryDeclared lobbying cost
VAT FORUM BENon-governmental organisations, platforms and networks and similar10000–24999
European Cyclists' Federation BENon-governmental organisations, platforms and networks and similar450000
Philip Morris International Inc. CHCompanies & groups50000–99999
Investment Migration Council CHTrade and business associations10000–24999
KMLZ Rechtsanwalts GmbH DELaw firms10000–24999
Bundesverband Digitalpublisher und Zeitungsverleger DETrade and business associations300000–399999
Asociación de Apartamentos Turísticos de Barcelona ESTrade and business associations
Liikennevirta Oy FICompanies & groups10000–24999
Institut francais du cheval et de l'équitation FROther organisations, public or mixed entities66011828
EUROPEAN COMMITTEE FOR PROFESSIONAL YACHTING FRTrade unions and professional associations100000–199999
PLANET PAYMENT FRANCE FRCompanies & groups100000–199999
Sage Group GBCompanies & groups100000–199999
International Distribution Services plc GBCompanies & groups25000–49999
Associazione proprietari alloggi dati in locazione breve ITTrade and business associations10000–24999
Liechtenstein E-Invoicing ForumLIAssociations and networks of public authorities
Sunscreen BidCo B.V. NLCompanies & groups
Corpul Experților Contabili și Contabililor Autorizați din România ROOther organisations, public or mixed entities100000–199999

Meetings with the Commission

Meetings the Commission itself publishes, matched to the same organisations by Transparency Register id — not by name.

DateHostSubjectOrganisation
2026-07-02Mobility and TransportExchange of views on rail passenger rightsEuropean Cyclists' Federation
2026-07-02Mobility and TransportExchange of views on rail passenger rightsEuropean Cyclists' Federation
2026-05-21Cabinet of Executive Vice-President Henna VirkkunenMedia publishersBundesverband Digitalpublisher und Zeitungsverleger
2026-05-21Cabinet of Executive Vice-President Henna VirkkunenMedia publishersBundesverband Digitalpublisher und Zeitungsverleger
2026-05-21Cabinet of Executive Vice-President Henna VirkkunenMedia publishersBundesverband Digitalpublisher und Zeitungsverleger
2026-04-09Taxation and Customs UnionVAT refunds to non-EU travellersPLANET PAYMENT FRANCE
2026-03-31Communications Networks, Content and TechnologyExchange of views on AVMSDBundesverband Digitalpublisher und Zeitungsverleger
2026-03-31Communications Networks, Content and TechnologyExchange of views on AVMSDBundesverband Digitalpublisher und Zeitungsverleger
2026-03-31Communications Networks, Content and TechnologyExchange of views on AVMSDBundesverband Digitalpublisher und Zeitungsverleger
2026-03-31Communications Networks, Content and TechnologyExchange of views on AVMSDBundesverband Digitalpublisher und Zeitungsverleger
2026-03-19Taxation and Customs UnionPhysical meeting - Exchange of views on the implementation of VAT in the digital ageSage Group, Sage Group, Sage Group, Sage Group, Sage Group
2026-03-19Taxation and Customs UnionPhysical meeting - Exchange of views on the implementation of VAT in the digital ageSage Group, Sage Group, Sage Group, Sage Group, Sage Group
2026-03-19Taxation and Customs UnionPhysical meeting - Exchange of views on the implementation of VAT in the digital ageSage Group, Sage Group, Sage Group, Sage Group, Sage Group
2026-02-25Cabinet of Commissioner Apostolos TzitzikostasSTRATEGIC DIALOGUE ON THE EU SUSTAINABLE TOURISM STRATEGYEuropean Cyclists' Federation
2026-02-25Cabinet of Commissioner Apostolos TzitzikostasSTRATEGIC DIALOGUE ON THE EU SUSTAINABLE TOURISM STRATEGYEuropean Cyclists' Federation
2026-02-25Cabinet of Commissioner Apostolos TzitzikostasSTRATEGIC DIALOGUE ON THE EU SUSTAINABLE TOURISM STRATEGYEuropean Cyclists' Federation
2026-02-25Cabinet of Commissioner Apostolos TzitzikostasSTRATEGIC DIALOGUE ON THE EU SUSTAINABLE TOURISM STRATEGYEuropean Cyclists' Federation
2026-02-10Mobility and TransportCourtesy visit to provide updates on ongoing activities of the association, current priorities and interest on upcoming EC initiatives relevant for cycling.European Cyclists' Federation
2026-02-10Mobility and TransportCourtesy visit to provide updates on ongoing activities of the association, current priorities and interest on upcoming EC initiatives relevant for cycling.European Cyclists' Federation
2026-01-30TradeRequest for public access to documents regarding PMI correspondence.Philip Morris International Inc.
2026-01-28Mobility and TransportCourtesy visit to provide updates on ongoing activities of the association, current priorities and interest on upcoming EC initiatives relevant for cyclingEuropean Cyclists' Federation, European Cyclists' Federation
2026-01-28Mobility and TransportCourtesy visit to provide updates on ongoing activities of the association, current priorities and interest on upcoming EC initiatives relevant for cyclingEuropean Cyclists' Federation, European Cyclists' Federation
2026-01-22Communications Networks, Content and TechnologyExchange of views on priorities of the EU press media sectorBundesverband Digitalpublisher und Zeitungsverleger, Bundesverband Digitalpublisher und Zeitungsverleger
2026-01-21EnvironmentGeneral discussion on DG ENV prioritiesPhilip Morris International Inc.
2026-01-21EnvironmentGeneral discussion on DG ENV prioritiesPhilip Morris International Inc.
2026-01-21EnvironmentGeneral discussion on DG ENV prioritiesPhilip Morris International Inc.
2026-01-21Cabinet of Commissioner Michael McGrathDemocracy, media freedom and pluralism, Digital Fairness ActBundesverband Digitalpublisher und Zeitungsverleger
2026-01-21EnvironmentGeneral discussion on DG ENV prioritiesPhilip Morris International Inc.
2025-12-05Taxation and Customs UnionMeeting with Sage on the implementation of VAT in the digital age (ViDA) - Pillar 1Sage Group
2025-11-21Cabinet of Executive Vice-President Raffaele FittoState of the EU cycling sector and bike adoptionEuropean Cyclists' Federation

When the meetings happened, and with whom

QuarterMeetings
2015 Q11
2015 Q22
2016 Q12
2017 Q12
2020 Q14
2020 Q312
2020 Q48
2021 Q13
2021 Q32
2021 Q44
2022 Q23
2023 Q22
2023 Q42
2024 Q16
2025 Q114
2025 Q28
2025 Q31
2025 Q45
2026 Q122
2026 Q24
2026 Q32

Source: meetings published by the European Commission. n = 109 meetings with organisations naming this act; x = quarter of the meeting date, y = meetings.

Most frequent hostsMeetingsMost frequent attendeesMeetings
Cabinet of Executive Vice-President Frans Timmermans20European Cyclists' Federation43
Mobility and Transport15Bundesverband Digitalpublisher und Zeitungsverleger34
Communications Networks, Content and Technology125950962136-1224
Taxation and Customs Union9Sage Group23
Cabinet of Commissioner Thierry Breton9876509717508-9420
Cabinet of Executive Vice-President Henna Virkkunen5Philip Morris International Inc.19
Cabinet of Commissioner Apostolos Tzitzikostas437937886834-6918
Environment4522122412613-1817
Only meetings with Commissioners, their cabinets and Directors-General are published. An early meeting is not evidence of influence on the outcome — it shows access, and should be read as exactly that.

Public feedback (Have your say)

Read what they wrote → — verbatim quotes, positions, and who raised problems.

CountrySubmissionsSubmitter typeSubmissions
AT405COMPANY462
DE280EU_CITIZEN446
BE95BUSINESS_ASSOCIATION264
SK78OTHER45
FR60NGO15
IT52NON_EU_CITIZEN11
NL40CONSUMER_ORGANISATION7
ES34TRADE_UNION7
GB27PUBLIC_AUTHORITY3
CZ27ENVIRONMENTAL_ORGANISATION2

Source: the Have-your-say portal. n = 1267 submissions tagged with this act; counted by the country and type each filer declared.

Who supported, who raised problems — by submitter type

Stance is keyword-scored, not semantic — a temperature reading, not a vote. Every number opens as the list of records it was counted from.

Submitter typeraises concernssupportsother
company206436
EU citizen85433
business association4910205
other4140
NGO2310
non-EU citizen1010
consumer organisation106
trade union115

Positions from academics, NGOs and unions

Selected on the submitter type each filer declared: research institutions, NGOs, environmental and consumer organisations, trade unions. Business associations appear in the sections above.

Θέμα: Διατήρηση του μηδενικού συντελεστή ΦΠΑ στις διεθνείς θαλάσσιες επιβατικές μεταφορές Η ευρωπαϊκή επιβατηγός ναυτιλία αποτελεί στρατηγικό πυλώνα της Ε.Ε., διασφαλίζοντας κινητικότητα, κοινωνική συνοχή, οικονομική δραστηριότητα και γεωγραφική συνέχεια, ιδίως για νησιωτικές και απομακρυσμένες περιοχές. Μεταφέρει πάνω από 370 εκατομμύρια επιβάτες ετησίως και αντιπροσωπεύει το 58,6% της παγκόσμιας χωρητικότητας, στηρίζοντας εκατοντάδες χιλιάδες θέσεις εργασίας στον τουρισμό και στις τοπικές οικονομίες. Στο πλαίσιο του πακέτου Fit for 55, ο κλάδος έχει ήδη επιβαρυνθεί με υψηλά κόστη…
European Passengers' Federation · consumer organisation · BE · 2025-10-16 ↗ official source
EPF welcomes the European Commissions review of VAT rules for passenger transport, stressing that current provisions are complex and unfairly favour high-emission modes like aviation due to zero-rating, while making rail less competitive. Despite strong public concern for the environment, cost remains a key barrier to sustainable travel choices. EPF calls for a harmonised reduced VAT rate across all transport modes to ensure a level playing field and support greener travel. We also advocate for pricing that reflects environmental costs, in line with polluter-pays and user-pays principles. See…
IRCG · NGO · CZ · 2025-10-16 ↗ official source
On behalf of the International Rail Catering Group (IRCG), we are responding to the public consultation on the revision of VAT rules in the travel and tourism sector.
Stay Grounded · environmental organisation · FR · 2025-10-16 ↗ official source
End of VAT exemptions and preferential regimes granted to aviation. Aviation is one of the most carbon-intensive modes of transport, yet it enjoys some of the most generous tax exemptions in the EU. One of the key exemptions is the Value Added Tax (VAT). Maintaining the VAT exemption keeps air tickets artificially cheap, boosting demand and driving up CO2 emissions. Moreover, at the same time, it deprives governments of a reliable source of tax revenue. The exemption is unfair and distortive. While most essential goods or services are subject to VAT, airline tickets are generally exempt or…
Fto · trade union · IT · 2025-10-16 ↗ official source
FTO Federazione Turismo Organizzato di Confcommercio rappresenta il comparto italiano del turismo organizzato, che comprende tour operator, agenzie di viaggio, network distributivi e intermediari specializzati. Il sistema associativo conta migliaia di imprese che generano una parte significativa del fatturato turistico nazionale, operando sia nel turismo outgoing e incoming, sia nei segmenti business travel, viaggi scolastici e turismo esperienziale. Il turismo organizzato riveste un ruolo strategico nella filiera economica italiana: non solo genera valore aggiunto e occupazione qualificata,…
IDSt e.V. · NGO · DE · 2023-04-03 ↗ official source
The Institute for Digitalisation in Tax Law (Institut für Digitalisierung im Steuerrecht e.V., IDSt) is a German non-profit organisation for the fostering of digitalisation in the field of taxes. Our members are wide-spread and come from the Public Sector (including tax administration), academia, business, Tax advisors, and associations. In case you want to learn more about IDSt, you may find additional information here: https://idst.tax/en/about-us/, including a list of our members. IDSt is registered in the EU Transparency Register (number 878255144626-94). IDSt gladly contributes the views…
IDSt e.V. · NGO · DE · 2023-04-03 ↗ official source
The Institute for Digitalisation in Tax Law (Institut für Digitalisierung im Steuerrecht e.V., IDSt) is a German non-profit organisation for the fostering of digitalisation in the field of taxes. Our members are wide-spread and come from the Public Sector (including tax administration), academia, business, Tax advisors, and associations. In case you want to learn more about IDSt, you may find additional information here: https://idst.tax/en/about-us/, including a list of our members. IDSt is registered in the EU Transparency Register (number 878255144626-94). IDSt gladly contributes the views…
Digital B2b Observatory, School of Management, Politecnico di Milano · research institution · IT · 2022-05-05 ↗ official source
Digital B2b Observatory of School of Management of Politecnico di Milano, from 20 years, aims to support business decision-makers in understanding the opportunities that digital tools can offer for the digitization and automation of business processes and business relations, helping to drive the Country system towards more significant and aware digitization through solid empirical evidence and independent areas for discussion. In the context of this consultation, starting from the experience of the generalized e-Invoicing launched in Italy from 2019 of which the Observatory was an important…
Wand und Boden · consumer organisation · DE · 2022-04-03 ↗ official source
Ich bleibe impffrei, da ich gesund bin
European Anti Poverty Network Nederland · NGO · NL · 2022-01-24 ↗ official source
As European Anti Poverty Network Nederland (EAPN NL) we urge you to bring the VAT down to 0% for biological vegetables. This has two reasons. Firstly this good and healthy food can also get available for low(er) incomes and secondly it will promote a change of agriculture. Than we want to use this opportunity also to aks you to start a change in taxes that brings profit for all. The first step is to introduce a Financial Transaction Tax (including the derivatives) in 2024. The second to introduce a much higher basic tax on wealth, also on inheritances. This will bring in new money and we…
CESI broadly supports the rationale which the European Commission lays out in its roadmap of February 2021 on measures to reduce the VAT gap (the difference between due and actually collected VAT revenues) in Europe in order to help the governments of the Member States finance the protection of jobs and the recovery of their countries in the current Covid crisis. CESI agrees on the acuteness of the issue, notes however that a VAT gap has been a problem for public finances and prevented more social and economic fairness in Europe for many years already. CESI welcomes in particular the…
TVML · trade union · FI · 2021-02-25 ↗ official source
Dear madam/sir TVML consider its very good that the gray economy and vat fraud control is making futher actions throughout the EU. The report states that tax administrations in different countries have been consulted on the matter. In the case of Finland , Customs should also be considered and consulted. Customs collect part of vat as well as other taxes related to imports. In Finland Customs and Tax Administration appropriations and personnel must be ensure that vat fraud and other various phenomena of the gray economy. The money invested in the fight against fraud comes back in multiples.…
Dutch Banking Association · trade union · NL · 2020-11-19 ↗ official source
Please find as attachment the feedback from the Dutch Banking Association. Kind regards Ton Daniels Senior Advisor Tax & Risk at the Dutch Banking Association.
The European Tax Adviser Federation, ETAF, is a European umbrella organisation for more than 280.000 tax professionals from France, Germany, Italy, Belgium, Romania, Hungary and Austria. ETAF thanks the Commission for the opportunity to comment on its Roadmap / Inception impact assessment on the “Review of the VAT rules for financial and insurance services”. It is worth reminding that VAT on Financial and insurance services is regulated by the VAT Directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax). Article 1 of the VAT Directive introduces a…
The European Tax Adviser Federation welcomes the project of the European Commission to turn the VAT Committee into a “comitology committee” that would oversee the adoption of implementing acts by the Commission. In particular, ETAF recognizes that conferring additional implementing powers to the Commission in the area of VAT might have a positive impact in terms of harmonization of technical measures that are otherwise implemented heterogeneously at national level. Since the Comitology procedure includes the supervision of national experts within the comitology committee that would vote on…

News about this act

Publications that cover this act.

DateOutletExcerpt
2026-08-05kpmg.comIn relation to the effective dates, Directive No. 2 of 2026, concerning VAT adjustments following a registrant’s exit from a VAT group, expressly takes effect from 1…
2026-08-29QuotidianoPiùDopo oltre cinquant’anni in cui tutti sanno che la fatturazione delle operazioni è disciplinata dall’articolo 21 della cd. legge IVA (DPR 26 ottobre 1972, n. 633),…
2026-08-11Arab Reform InitiativeVAT adjustment can serve as a practical entry point for this process. While it cannot substitute for a full redesign of the tax system, a differentiated VAT structure…
2021-04-23GOV.UK…inal tax base for VAT increasing due to inflation and policy measures Business Taxes This section includes Corporation Tax, Petroleum Revenue Tax, Bank Levy (from 2011…
2026-08-18Euronews.comThe EU is pursuing its biggest overhaul of tobacco taxation in a decade. The proposed Tobacco Taxation Directive (TTD) raises taxes on cigarettes and introduces taxes on…
2026-08-26EY…globaltaxnews.ey.comSign up for tax alert emailsPrintDownload 26 August 2026 UAE issues decision introducing due diligence requirements for input VAT recovery - The…
2026-08-06Global VAT Compliance- The forms of acceptable evidence, in either physical or digital format, demonstrating validation, communication, or reimbursement for VAT regularization purposes. - An…
2026-08-26NuevaradioThe EU is undertaking its most comprehensive reform of tobacco taxation in ten years. The planned Tobacco Taxation Directive (TTD) increases levies on cigarettes and…