Regulation (EU) 2018/1912 regarding certain exemptions for intra-Community transactions

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Series Details L 311
Publication Date 07/12/2018
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On 4 October 2017 the European Commission presented a proposal for a Council Implementing Regulation amending Regulation (EU) No 282/2011 as regards certain VAT exemptions for intra-EU trade. The Council of the European Union adopted the new Regulation on 4 December 2018.

Further information:

On 7 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 business-to-business (B2B) 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.

The proposed measure, in relation to the proof of transport of goods from one Member State to another, is a targeted reply towards a specific problem in relation to a VAT rule which has proven to be difficult to apply in a systematic and uniform way and which has created problems for taxable persons as well as for tax administrations.

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EUR-Lex: COM(2017)568: Proposal to amend Regulation (EU) No 282/2011 as regards certain exemptions for intra-Community transactions

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