Minimum standard VAT rate proposal
- Stage
- In force, reached 27 Jun 2018
- In force
- In force since 17 Jul 2018 · CELEX 32018L0912
- Transposition deadline
- 1 Sept 2018
- Procedure
- Consultation procedure
- Lead DG
- DG TAXUD
- Last activity
- 17 Jul 2018
Where it stands
Latest: Published in the Official Journal, 27 Jun 2018.
- 13 Feb 2018
- Feedback on adopted proposal closed: Minimum standard VAT rate proposal, 4 responses · Commission
- 27 Jun 2018
- Published in the Official Journal
Documents
Newest first. Each opens at its source.
- Report · A8-0124/2018Parliament
- Text adopted · Directive 2018/0912Commission
- Text adopted · OJ L 162 27.06.2018, p. 0001Commission
- Report · PE618.065Parliament
- Text adopted · T8-0177/2018Parliament
Consultations on it
The Commission's Have Your Say consultations linked to this file. Each title opens on the Commission's portal.
| Consultation | Feedback deadline | Feedback received |
|---|---|---|
| 13 Feb 2018 | 4 |
Summary
GeneratedThe proposal establishes a minimum EU-wide standard VAT rate of 15% to prevent harmful tax competition and protect the single market's revenue base. It primarily affects national tax authorities and all businesses subject to standard VAT rates. The measure is currently in force.
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Why it matters to you
What moved
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A first draft
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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