Directive (EU) 2022/542COM(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
Lead DG: DG TAXUD
Last activity: 6 Apr 2022

2 entries · record as of 14 Sept 2026

Where it stands

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

19 Mar 2018
- Feedback on adopted proposal closed: VAT rates proposal, 9 responses · Commission
6 Apr 2022
- 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
VAT rates proposal	19 Mar 2018	9

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

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