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New version applies from 16/01/2019. 1 provision changes. Later versions: 01/01/2020, 26/11/2020, 12/12/2020, 01/07/2021, 06/04/2022, 01/07/2022, 01/01/2024, 01/01/2025, 20/03/2025, 14/04/2025.

View as of 16/01/2019 What changes

VAT directive

Council Directive 2006/112/EC

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Showing the text as of 07/01/2019

434 articles

67 recitals

11 annexes

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