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Directive (EU) 2018/19102017/0251(CNS)COM(2017)569

Council Directive - definitive VAT system for the taxation of trade between Member States

Stage
In force, reached 7 Dec 2018
In force
In force since 27 Dec 2018 · CELEX 32018L1910
Transposition deadline
31 Dec 2019
Procedure
Consultation procedure
Lead DG
DG TAXUD
Last activity
27 Dec 2018
2 entries · record as of 30 Sept 2026

Where it stands

Latest: Published in the Official Journal, 7 Dec 2018.

  1. 11 Dec 2017
    • Feedback on adopted proposal closed: Council Directive - definitive VAT system for the taxation of trade between Member States, 4 responses · Commission
  2. 7 Dec 2018
    • Published in the Official Journal
52 amendments

Amendments

Tabled on 28 Sept 2018. The texts are in the amendment documents below.

By committee

  • ECON52

By article

  • Article 1 – paragraph 1 – point 121
  • Article 1 – paragraph 1 – point 62
  • Article 1 – paragraph 1 – point 31
  • Article 1 – paragraph 1 – point 41
  • Article 1 – paragraph 1 – point 51
  • Article 1 – paragraph 1 – point 6 a (new)1
  • Article 1 – paragraph 1 – point 6 b (new)1
  • Article 1 – paragraph 1 – point 91
  • Article 1 – paragraph 1 – point 9 a (new)1
  • Article 1 – paragraph 1 – point 9 b (new)1
Show 20 more provisions
  • Article 2 – paragraph 1 – subparagraph 21
  • Article 2 – paragraph 2 a (new)1
  • Recital 11
  • Recital 1 a (new)1
  • Recital 1 b (new)1
  • Recital 101
  • Recital 13 a (new)1
  • Recital 13 b (new)1
  • Recital 13 c (new)1
  • Recital 15 a (new)1
  • Recital 21
  • Recital 31
  • Recital 3 a (new)1
  • Recital 41
  • Recital 51
  • Recital 61
  • Recital 71
  • Recital 81
  • Recital 91
  • Recital 9 a (new)1

Covers 51 of the 52 amendments.

7 documents

Documents

Newest first. Each opens at its source.

1 consultation

Consultations on it

The Commission's Have Your Say consultations linked to this file. Each title opens on the Commission's portal.

ConsultationFeedback deadlineFeedback received
11 Dec 20174

Summary

Generated

This Council Directive replaces the transitional VAT system for intra-EU trade with a definitive regime taxing cross-border B2B transactions in the destination member state. It aims to simplify compliance and reduce fraud for businesses and national tax administrations. The directive is currently in force.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 30 Sept 2026. Something wrong on this page? Report an error.

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