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Directive (EU) 2022/5422018/0005(CNS)COM(2018)20

VAT rates proposal

Stage
In force, reached 6 Apr 2022
In force
In force since 6 Apr 2022 · CELEX 32022L0542
Transposition deadline
31 Dec 2024
Procedure
Consultation procedure
Lead DG
DG TAXUD
Last activity
6 Apr 2022
2 entries · record as of 30 Sept 2026

Where it stands

Latest: Published in the Official Journal, 6 Apr 2022.

  1. 19 Mar 2018
    • Feedback on adopted proposal closed: VAT rates proposal, 9 responses · Commission
  2. 6 Apr 2022
    • Published in the Official Journal
24 amendments

Amendments

Tabled between 26 Sept 2018 and 28 Sept 2018. The texts are in the amendment documents below.

By committee

  • ECON22

Covers 22 of the 24 amendments.

By article

  • Annex4
  • Article 1 – paragraph 1 – point 22
  • Article 1 – paragraph 1 – point 52
  • Article 1 – paragraph 1 – point 1a (new)1
  • Article 1 – paragraph 1 – point 5 a (new)1
  • Article 1 — paragraph 1 — point 1 a (new)1
  • Recital 11
  • Recital 21
  • Recital 31
  • Recital 41
Show 9 more provisions
  • Recital 4 a (new)1
  • Recital 4 b (new)1
  • Recital 4 c (new)1
  • Recital 51
  • Recital 61
  • Recital 6 a (new)1
  • Recital 6 b (new)1
  • Recital 71
  • Recital 81
10 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
19 Mar 20189

Summary

Generated

The proposal grants EU member states more flexibility to set reduced and zero VAT rates, especially for environmentally friendly goods and digital services. It primarily affects national tax authorities and businesses in renewable energy, construction, and digital publishing. The legislation 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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