Commission guidelines on VAT are explanatory notes and other documents produced by the Commission services in order to provide practical and informal guidance about how particular provisions of EU VAT law should be applied.
Guidelines issued by the Commission’s Directorate General for Taxation and Customs Union only contain practical and informal guidance about how EU law should be applied and are not legally binding.
They do not replace VAT Committee guidelines or Implementing Regulations, both of which have their own roles in the legislative process.
List of published Commission guidelines on VAT
Title and link | VAT provisions explained | Date published / reviewed |
|---|---|---|
The Union One-Stop Shop (OSS) is the electronic portal businesses can use to comply with their VAT obligations on e-commerce sales, within the EU to consumers, from 1 July 2021. | March 2021 | |
Explanatory Notes on the VAT e-commerce rules
| From 1 July 2021, a number of amendments to Directive 2006/112/EC (the VAT Directive) will start to apply affecting the VAT rules applicable to cross-border business-to-consumer (B2C) e-commerce activities | December 2020 |
Explanatory Notes on the EU VAT changes in respect of call-off stock arrangements, chain transactions and the exemption for intra-Community supplies of goods (“2020 Quick Fixes”) Explanatory Notes 2020 - Quick fixes ελληνικά
| Rules entering into force on 1 January 2020 on call-off stock arrangements, chain transactions, the exemption for intra-Community supplies of goods and the proof of transport for the purposes of that exemption | 20 December 2019 |
Explanatory Notes on the place of supply rules for services connected with immovable property ελληνικά
| Place of supply rules for services connected with immovable property | 26 October 2015 |
Place of supply rules for telecom, broadcasting and e-services | 3 April 2014 | |
Guide to the VAT mini One Stop Shop ελληνικά
| Mini One Stop Shop scheme for suppliers of telecom, broadcasting and e-services | 23 October 2013 |
Additional guidelines – auditing under the MOSS ελληνικά
| Auditing under Mini One Stop Shop | 13 June 2014 |
Explanatory notes on the main VAT invoicing rule changes as from 1 January 2013 Explanatory notes VAT invoicing rules (Council Directive 2010/45/EU) ελληνικά
| Invoicing rules | 5 October 2011 |