Directive (EU) 2018/912COM(2017)783

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
Lead DG: DG TAXUD
Last activity: 27 Jun 2018

2 entries · record as of 14 Sept 2026

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

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	Feedback received
Minimum standard VAT rate proposal	13 Feb 2018	4

Summary

Generated

The 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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Sources: EUR-Lex. Record as of 14 Sept 2026. Something wrong on this page? Report an error.

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