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VAT key documents

VAT: Overview of EU legislation currently in force and eLearning course

The essential piece of EU VAT legislation since 1 January 2007 has been Directive 2006/112/EC. That 'VAT Directive' is effectively a recast of the Sixth VAT Directive of 1977 as amended over the years. The recast brings together various provisions in a single piece of legislation. Directive 2006/112/EC in turn was amended several times in the last few years and a consolidated version without legally binding value was published in January 2010 in the EU Official Journal.

An eLearning course has been developed by the European Commission to help tax officials and others get a good basic knowledge of the VAT Directive. The course is freely available for download from our web page.

Key documents

The following pages contain a compilation of legislative and non-legislative documents of major political and strategic relevance to value added tax in the European Union as well as references to public VAT consultations and articles written by Commission staff: