Taxation and Customs Union

Commission guidelines

Commission guidelines on VAT are explanatory notes and other documents produced by the Commission services in order to provide practical and informal guidance about how particular provisions of EU VAT law should be applied.

Guidelines issued by the Commission’s Directorate General for Taxation and Customs Union only contain practical and informal guidance about how EU law should be applied and are not legally binding.

They do not replace VAT Committee guidelines or Implementing Regulations, both of which have their own roles in the legislative process.

List of published Commission guidelines on VAT

Title and link

VAT provisions explained

Date published / reviewed

Explanatory Notes on the place of supply rules for services connected with immovable property

Place of supply rules for services connected with immovable property

26 October 2015

Explanatory notes on the place of supply rules for telecommunications, broadcasting and electronic services that entered into force in 2015

Place of supply rules for telecom, broadcasting and e-services

3 April 2014

Guide to the VAT mini One Stop Shop

Mini One Stop Shop scheme for suppliers of telecom, broadcasting and e-services

23 October 2013

Additional guidelines – auditing under the MOSS

Auditing under Mini One Stop Shop

13 June 2014

Explanatory notes on the main VAT invoicing rule changes as from 1 January 2013

Invoicing rules

5 October 2011