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
- Lead DG
- DG TAXUD
- Last activity
- 7 Dec 2018
Where it stands
Latest: Published in the Official Journal, 7 Dec 2018.
- 11 Dec 2017
- Feedback on adopted proposal closed: Council Directive - definitive VAT system for the taxation of trade between Member States, 4 responses · Commission
- 7 Dec 2018
- Published in the Official Journal
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 |
|---|---|---|
| 11 Dec 2017 | 4 |
Summary
GeneratedThis 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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What moved
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A first draft
Sources: EUR-Lex. Record as of 14 Sept 2026. Something wrong on this page? Report an error.
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