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.
|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”)
|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|
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
Mini One Stop Shop scheme for suppliers of telecom, broadcasting and e-services
23 October 2013
Auditing under Mini One Stop Shop
13 June 2014
Explanatory notes on the main VAT invoicing rule changes as from 1 January 2013
5 October 2011