VAT Directive Recast
Proposal for a COUNCIL DIRECTIVE on the common system of value added tax (Recast)
- Stage
- In force, reached 10 May 2005
- In force
- In force since 1 Jan 2007 · CELEX 32006L0112
- Transposition deadline
- 1 Jan 2008
- Procedure
- Directive · Consultation procedure
- Rapporteur
- Ian Hudghton (Greens/EFA)
- Last activity
- 28 Nov 2006
Where it stands
Latest: Adoption of the legislative act, 28 Nov 2006.
- 10 May 2005
- EP opinion on single reading
- 28 Nov 2006
- Adoption of the legislative act
Who is on it
The Parliament's rapporteurs, shadow rapporteurs and opinion rapporteurs currently on this file.
| Role | Name | Group | Country | Committee |
|---|---|---|---|---|
| Rapporteur | Ian Hudghton | Greens/EFA | GB | ECON |
Delegated and implementing acts beneath it
By status: 1 planned, 1 published.
| Act | Kind | Status | Adoption |
|---|---|---|---|
| Determination of the common electronic message for data reporting | Implementing · Regulation | Planned | Q2 2026 |
| Commission Implementing Decision (EU) 2021/942 | Implementing · Decision | Published |
Titles link to EUR-Lex where the act has been published.
Documents
Newest first. Each opens at its source.
- Report · A6-0097/2005Parliament
- B8-0210/2015Parliament
- Proposal · COM(2009)0325Commission
- Proposal · COM(2012)0605Commission
- Proposal · COM(2018)0118Commission
- Proposal · COM(2020)0047Commission
- Proposal · COM(2024)0307Commission
- Text adopted · Directive 2006/0112Commission
- OJ C 074 23.03.2005, p. 0021-0022Commission
- Text adopted · OJ L 347 11.12.2006, p. 0001-0118Commission
- Text adopted · T6-0164/2005Parliament
Summary
GeneratedCouncil Directive 2006/112/EC establishes the EU's common VAT system, covering taxable persons, transactions, rates, exemptions, deductions, and special schemes. It applies to supplies of goods and services, intra-Community acquisitions, and imports. The recast is in force, with the current consolidated version dated 14 April 2025.
What the workspace adds on this file
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Why it matters to you
What moved
Your contacts on it
A first draft
Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 14 Sept 2026. Something wrong on this page? Report an error.
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