What EU VAT Directive 2006/112 - Standard Rate, Deduction, Intra-EU Supply, and One-Stop-Shop requires
Council Directive 2006/112/EC on the common system of value added tax (the Principal VAT Directive) consolidates previous EU VAT directives and establishes the common framework for VAT across all EU Member States. Article 9 defines a taxable person as any person who independently carries out an economic activity; Member States may extend taxable person status to entities engaged in transactions specified in Article 12. Article 96 requires each Member State to apply a standard VAT rate of not less than 15%. Articles 98 to 110 permit Member States to apply up to two reduced rates of not less than 5% to categories of goods and services listed in Annex III, and from the 2022 amendments, zero rates for certain specific categories. Article 138 exempts the intra-Community supply of goods from VAT where the goods are dispatched or transported from one Member State to another and the buyer is a taxable person registered for VAT. Article 167 provides that the right to deduct input VAT arises at the time the deductible tax becomes chargeable. Article 178 specifies the conditions for exercising the right of deduction, including holding a valid VAT invoice complying with Articles 219a to 240. Directive 2017/2455 introduced the One-Stop-Shop (OSS) mechanism (applicable from 1 July 2021), enabling suppliers of telecommunications, broadcasting, and electronic services to non-taxable persons in multiple Member States to register and declare VAT in a single Member State. The reverse charge mechanism under Article 194 shifts VAT liability to the recipient for specified cross-border supplies.
Pillar: Tax & Transfer Pricing · Authority: European Commission (DG TAXUD); national tax administrations of EU Member States · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112
SHA-256 integrity: 8ac598976bdae8f78b6986faa49817df42e1a9be32373dce8c829337602af538
Primary Citations — 7 traced to source
- Council Directive 2006/112/EC on the common system of value added tax (Principal VAT Directive) - OJ L 347/1, 11.12.2006; consolidates previous VAT directives; 28 Titles and 414 Articles
- VAT Directive Article 9 - taxable person definition: any person independently carrying out an economic activity; includes producers, traders, professionals; extends to entities under Article 12
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