Taxation and Customs Union

VAT Legislation proposed

This page contains legislative VAT proposals tabled by the European Commission over the past years.
 

2018

18/01/2018                                                                                             
COM/2018/20 Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards rates of value added tax
COM/2018/20 - Annex Annex to the Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards rates of value added tax

SWD/2018/7

Impact Assessment accompanying the proposal for a Council Directive amending Directive 2006/112/EC as regards rates of value added tax
SWD/2018/8 Executive Summary of the Impact Assessment accompanying the proposal for a Council Directive amending Directive 2006/112/EC as regards rates of value added tax
   
COM/2018/21 Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises
SWD/2018/9 Impact Assessment accompanying the proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises
SWD/2018/11 Executive Summary of the Impact Assessment accompanying the proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises

2017

19/12/2017  
COM/2017/783 Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax, with regard to the obligation to respect a minimum standard rate
30/11/2017  
COM/2017/706 Amended proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value added tax
SWD/2017/428

Impact Assessment accompanying the amended proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value added tax

SWD/2017/429

Executive Summary of the Impact Assessment accompanying the amended proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value added tax

Opinion of the Regulatory Scrutiny Board

Opinion on the Impact Assessment (EN only)
04/10/2017                                                  
COM/2017/569 Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States
SWD(2017) 325 Impact assessment for the proposal as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States
SWD(2017) 326 Executive summary of the impact assessment for the proposal as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States
COM/2017/568 Proposal for a COUNCIL IMPLEMENTING REGULATION amending Implementing Regulation (EU) No 282/2011 as regards certain exemptions for intra-Community transactions

COM/2017/567

Proposal for a COUNCIL REGULATION amending Regulation (EU) No 904/2010 as regards the certified taxable person

2016

21/12/2016  
COM/2016/811

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold

SWD/2016/457

Impact assessment for the proposal as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold

SWD/2016/458

Executive Summary of the Impact Assessment for the proposal as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold

Opinion of the Regulatory Scrutiny Board

Part 1 Part 2

Opinion on the Impact Assessment (EN only)
01/12/2016  
COM/2016/757

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods.

SWD/2016/379

Impact assessment for the proposal to modernise VAT for cross-border E-Commerce

SWD/2016/382

Executive Summary of the Impact Assessment on the proposal to modernise VAT for cross-border e-commerce

Opinion Opinion on the Impact Assessment (EN only)
   
COM/2016/756

Proposal for a COUNCIL IMPLEMENTING REGULATION amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax.

COM/2016/755

Proposal for a COUNCIL REGULATION amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax

   
COM/2016/758

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals 

SWD/2016/392

Impact Assessment

SWD/2016/393

Executive Summary Impact assessment

Opinion on the Impact assessment

Part 1  Part 2

Opinion on the Impact assessment

2015

COM (2015) 646

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

14/12/2015

2012

COM (2012) 763

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) 428

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) 206

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 Assessment

10/05/2012
COM (2012) 2

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) 707

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) 540

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

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) 381

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 )

15/07/2010
COM (2010) 360

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) 331

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) 313

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) 305

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) 293

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) 175

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) 129

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) 111

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) 672

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) 668

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) 641

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) 511

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 ) and the press release ( IP/09/1376 ).

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) 364

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) 183

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 ), the frequently asked questions and the Communication ( COM/2009/20).

28/01/2009
 

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