ViDA proposal amending Directive 2006/112/EC on VAT rules ()
Definition: Ammendments to Directive 2006/112/EC effective January 1, 2024, with further changes slated for January 1, 2025. The modifications cover various aspects, including conditions for goods dispatch, thresholds for taxable persons, VAT chargeable times, and regulations for electronic invoicing. LOST view: LV-Architecture Principles Identifier: http://data.europa.eu/eli/COM/2022/701 EIRA traceability: eira:BindingInstrumentRequirement ABB name: egovera:EuropeanLegalActForVATRequirement EIRA concept: eira:SolutionBuildingBlock Last modification: 28/03/2024 dct:title: ViDA proposal amending Directive 2006/112/EC on VAT rules dct:identifier: egovera:EliCOM2022701Requirement
eira:ABBeira:Non-bindingInstrumentRequirement
dct:modified18/03/2024
dct:spatialEU
dct:identifierhttp://data.europa.eu/eli/COM/2022/701
dct:titleViDA proposal amending Directive 2006/112/EC on VAT rules
dct:descriptionAmmendments to Directive 2006/112/EC effective January 1, 2024, with further changes slated for January 1, 2025. The modifications cover various aspects, including conditions for goods dispatch, thresholds for taxable persons, VAT chargeable times, and regulations for electronic invoicing.
dct:publisherEUR-Lex
dct:sourcehttps://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52022PC0701
skos:exampleAn example of applying this directive would be when a business in an EU member state sells goods or services. The business would need to charge VAT on these sales at the rate specified in the directive, and then deduct the VAT it has paid on its own purchases, in accordance with the rules and procedures set out in the directive.
eira:concepteira:SolutionBuildingBlock
skos:noteAmmendments to Directive 2006/112/EC effective January 1, 2024, with further changes slated for January 1, 2025. The modifications cover various aspects, including conditions for goods dispatch, thresholds for taxable persons, VAT chargeable times, and regulations for electronic invoicing.
eira:viewLV-Binding Power and Jurisdiction