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VAT Legislation proposed

This page contains legislative VAT proposals tabled by the European Commission over the past years.
You will find a complete list of proposals for new VAT legislation in EUR-Lex.

2013

COM (2013) 721pdf(88 kB) Choose translations of the previous link 

Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return.
See also the Implementation Plan (SWD/2013/ 428)pdf(99 kB) Choose translations of the previous link  , the Impact Assessment (SWD/2013/427)pdf(415 kB) Choose translations of the previous link  , its summary (SWD/2013/426)pdf(76 kB) Choose translations of the previous link  and Commissioner Ĺ emeta's speaking points.

23/10/2013

2012

COM (2012) 763pdf

Proposal for a Council Regulation amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services.

18/12/2012
COM (2012) 428pdf(38 kB) Choose translations of the previous link 

Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards a quick reaction mechanism against VAT fraud.

31/07/2012
COM (2012) 206pdf(76 kB) Choose translations of the previous link 

Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of vouchers
See also the Impact Assessmentpdf(257 kB) Choose translations of the previous link 

10/05/2012
COM (2012) 2pdf(48 kB) Choose translations of the previous link 

Proposal for a Council Regulation amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunication services, broadcasting services or electronic services to non-taxable persons

13/01/2012

2010

COM (2010) 707pdf(23 kB) Choose translations of the previous link 

Proposal for a Council Implementing Decision amending Decision 2007/884/EC authorising the United Kingdom to apply a measure derogating from Articles 26(1)(a), 168 and 169 of Directive 2006/112/EC on the common system of value added tax

03/12/2010
COM (2010) 540pdf(23 kB) Choose translations of the previous link 

Proposal for a Council Implementing Decision amending Decision 2007/441/EC authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Council Directive 2006/112/EC on the common system of value added tax

04/10/2010
COM (2010) 396 pdf

Proposal for a Council Implementing Decision authorising the Italian Republic to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

23/07/2010
COM (2010) 381pdf(22 kB) Choose translations of the previous link 

Proposal for a Council Directive amending Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State

See also the press release ( IP/10/950 Choose translations of the previous link  )

15/07/2010
COM (2010) 360pdf(19 kB) Choose translations of the previous link 

Proposal for a Council implementing decision authorising the Republic of Latvia to apply a measure derogating from Article 287 of Council Directive 2006/112/EC on the common system of value added tax

05/07/2010
COM (2010) 331pdf(36 kB) Choose translations of the previous link 

Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate

24/06/2010
COM (2010) 313pdf

Proposal for a Council Implementing Decision authorising Romania to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

17/06/2010
COM (2010) 305pdf

Proposal for a Council implementing decision authorising France and Italy to introduce a special measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax

10/06/2010
COM (2010) 293pdf

Proposal for a Council implementing decision authorising Poland to introduce a special measure derogating from Article 26(1)(a) and Article 168 of Directive 2006/112/EC on the common system of value added tax

07/06/2010
COM (2010) 175pdf

Proposal for a Council Implementing Decision authorising Germany, Italy and Austria to introduce a special measure derogating from Article 193 of Directive 2006/112/EC and amending Decision 2007/250/EC to extend the period of validity of the authorisation granted to the United Kingdom

26/04/2010
COM (2010) 129pdf

Proposal for a Council implementing decision authorising the Kingdom of the Netherlands to apply a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

06/04/2010
COM (2010) 111pdf

Proposal for a Council implementing decision authorising the Federal Republic of Germany and the Grand Duchy of Luxembourg to apply a measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax

06/04/2010

2009

COM (2009) 672pdf(231 kB) Choose translations of the previous link 

Proposal for a Council Regulation laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (Recast)

16/12/2009
COM (2009) 668pdf(22 kB) Choose translations of the previous link 

Proposal for a Council Decision authorising the Republic of Lithuania to extend the application of a measure derogating from Article 193 of Council Directive 2006/112/EC on the common system of value added tax

8/12/2009
COM (2009) 641pdf(28 kB) Choose translations of the previous link 

Proposal for a Council Decision authorising the Portuguese Republic to apply a measure derogating from Articles 168, 193 and 250 of Council Directive 2006/112/EC on the common system of value added tax

24/11/2009
COM (2009) 608

Proposal for a COUNCIL DECISION authorising the Republic of Estonia and the Republic of Slovenia to apply a measure derogating from Article 167 of Council Directive 2006/112/EC on the common system of value added tax

29/10/2009
COM (2009) 583

Proposal for a COUNCIL DECISION authorising the Republic of Austria to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax

29/10/2009
COM (2009) 582

Proposal for a COUNCIL DECISION authorising the Republic of Latvia to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

29/10/2009
COM (2009) 511pdf(45 kB) Choose translations of the previous link 

Proposal for a Council Directive amending Directive 2006/112/EC as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud

For more information see frequently asked questions ( MEMO/09/423 Choose translations of the previous link  ) and the press release ( IP/09/1376 Choose translations of the previous link  ).

29/09/2009
COM (2009) 435

Proposal for a Council Decision authorising the Republic of Poland to apply a measure derogating from Article 287 of Council Directive 2006/112/EC on the common system of value added tax

26/08/2009
COM (2009) 364pdf(23 kB) Choose translations of the previous link 

Proposal for a Council Decision authorising the Federal Republic of Germany to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax

16/07/2009
COM (2009) 183pdf(31 kB) Choose translations of the previous link 

Proposal for a Council Decision amending Council Decision 2007/250/EC authorising the United Kingdom to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

21/04/2009
COM (2009) 21

Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing

See also the press release ( IP/09/132 Choose translations of the previous link  ), the frequently asked questionspdf(40 kB) Choose translations of the previous link  and the Communication ( COM/2009/20).

28/01/2009

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