Directive (EU) 2018/1910 regarding the harmonisation and simplification of certain rules in the value added tax system for the taxation of trade between Member States

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Series Details L 311
Publication Date 07/12/2018
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Summary:

On 4 October 2017 the European Commission presented a proposal for a Directive amending Directive 2006/112/EC (the VAT Directive) as regards harmonising and simplifying certain rules in the VAT system for the taxation of intra-EU trade. The Council of the European Union adopted the new Directive on 4 December 2018.

Further information:

In April 2016 the Commission adopted the Action Plan on VAT. There the Commission announced, inter alia, its intention to adopt a definitive VAT system for intra-Union cross-border trade based on the principle of taxation in the Member State of destination of the goods in order to create a robust single European VAT area.

This proposal was a step towards replacing the transitional arrangements, applicable since 1 January 1993, by a definitive VAT system for intra-Union business-to-business (B2B) trade under which domestic and cross-border transactions of goods would be treated in the same way.

Source Link https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2018.311.01.0003.01.ENG
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Commentary and Analysis
European Parliament: EPRS Briefing, July 2018: Introducing the definitive VAT system for B2B cross-border trade [EU Legislation in Progress] https://epthinktank.eu/2018/07/19/introducing-the-definitive-vat-system-for-b2b-cross-border-trade-eu-legislation-in-progress/

Official
EUR-Lex: COM(2017)569: Proposal to amend Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system for the taxation of trade between Member States https://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2017:569:FIN
EUR-Lex: SWD(2017)325: Impact assessment accompanying COM(2017)569 https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=SWD:2017:325:FIN
EUR-Lex: SWD(2017)326: Executive summary of the impact assessment accompanying COM(2017)569 https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=SWD:2017:326:FIN

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