European Union: Submitted European Commission proposal for a Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age
Description
Submitted European Commission proposal for a Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age
On 8 December 2022, European Commission submitted a proposal for a Directive as regards for the digital age. The Directive aims to uniform the process and information that must be submitted electronically across the Member States. Furthermore, the proposed Directive would also establish rules for electronic invoices involving cross-border trade. In addition, platforms offering short-term accommodation rental services would be categorised as a sector similar hotel industry and consequently subject to VAT. The housing supplier will be exempted from VAT.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Implementation Level
supranational
Government Branch
executive
Government Body
central government
Complete timeline of this policy change
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2022-12-08
under deliberation
2024-11-05
under deliberation
2025-02-12
under deliberation
2025-03-11
adopted
2025-04-14
in grace period
2026-12-31
in force
2027-01-01
in force
2028-07-01
in force
2029-07-01
in force
2030-07-01
in force