Version status: Published
Published date: 8 December 2022
Proposal for a Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age (COM(2022) 701 final / 2022/0407 (CNS)) (updated 5 November 2024 with Outcome of Proceedings - General approach)
Marked-up copies of text with the provisions of the Proposal incorporated
Presidency Compromise text or Note or Opinion
- Outcome of Proceedings - General approach (5 November 2024)
- Note - VAT in the Digital Age package: Draft Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age - General approach / Draft Council Regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age - Political agreement / Draft Council Implementing Regulation amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes - Political agreement (30 October 2024)
- Note - VAT in the Digital Age package: Draft Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age - General approach / Draft Council Regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age - Political agreement / Draft Council Implementing Regulation amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes - Political agreement = Statements (30 October 2024)
- Note - General approach (30 October 2024)
- Note - VAT in the Digital Age package = General approach / = Political agreement (19 June 2024)
- Note - General approach (19 June 2024)
- Note - General approach (8 May 2024)
- Note - VAT in the Digital Age package = General approach / = Political agreement (8 May 2024)
- Note - VAT in the Digital Age package - General approach / Political agreement = Statement (8 May 2024)
- Texts Adopted (15 February 2024)
- Opinion 2023/C 228/23 (29 June 2023)
- Note - VAT in the Digital Age package - Policy debate (2 June 2023)
- Cover Note - Opinion on the application of the Principles of Subsidiarity and Proportionality (2 May 2023)
- Cover Note - Opinion on the application of the Principles of Subsidiarity and Proportionality (31 March 2023)
- Cover Note - Opinion on the application of the Principles of Subsidiarity and Proportionality (31 March 2023)
- Summary of the Opinion (2023/C 113/1) (28 March 2023)
- Note (3 March 2023)
- Note - Opinion 7/2023 on the package of legislative proposals on VAT in the Digital Age (3 March 2023)
Accompanying documents
- Opinion on impact assessment SEC(2022) 433 final (8 December 2022)
- Impact assessment SWD(2022) 393 final (8 December 2022)
- Summary of impact assessment SWD(2022) 394 final (8 December 2022)