Directive (EU) 2021/11592021/0097(CNS)COM(2021)181

Common system of value added tax (VAT): exemptions on importations and on certain supplies, in respect of Union measures in the public interest

Proposal for a Council Directive amending Directive 2006/112/EC to lift cost of VAT on Union measures in public interest

Stage: In force, reached 15 Jul 2021
In force: In force since 15 Jul 2021 · CELEX 32021L1159
Transposition deadline: 1 Jan 2021
Procedure: Consultation procedure
Lead DG: DG TAXUD
Last activity: 15 Jul 2021

2 entries · record as of 30 Sept 2026

Where it stands

Latest: Published in the Official Journal, 15 Jul 2021.

17 Jun 2021
- Feedback on adopted proposal closed: Proposal for a Council Directive amending Directive 2006/112/EC to lift cost of VAT on Union measures in public interest · Commission
15 Jul 2021
- Published in the Official Journal

5 documents

Documents

Newest first. Each opens at its source.

Report · A9-0155/2021Parliament
Text adopted · Directive 2021/1159Commission
Text adopted · OJ L 250 15.10.2021, p. 0001Commission
Report · PE691.440Parliament
Text adopted · T9-0228/2021Parliament

1 consultation

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
Proposal for a Council Directive amending Directive 2006/112/EC to lift cost of VAT on Union measures in public interest	17 Jun 2021

Summary

Generated

This directive amends Directive 2006/112/EC to exempt EU institutions from paying VAT on goods and services purchased for implementing specific public interest measures, reducing administrative costs for EU-funded actions. It affects EU bodies managing expenditure and Member States' tax authorities.

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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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