Commission guidelines on VAT

Commission guidelines on VAT are explanatory notes and other documents produced by Commission services to provide practical and informal guidance on how particular provisions of EU VAT law should be applied. 

These guidelines only contain practical and informal guidance about how EU law should be applied and are not legally binding. They do not replace VAT Committee guidelines or Implementing Regulations, both of which have their own roles in the legislative process. 

List of published Commission guidelines on VAT

Guide to the VAT One Stop Shop (March 2021) 

The Union One-Stop Shop (OSS) is the electronic portal businesses can use to comply with their VAT obligations on e-commerce sales, within the EU to consumers, from 1 July 2021. 

Guide to the VAT One Stop Shop 

Explanatory Notes on VAT E-commerce Rules (December 2020) 

From 1 July 2021, several amendments to Directive 2006/112/EC (VAT Directive) apply, affecting VAT rules applicable to cross-border business-to-consumer (B2C) e-commerce activities. 

Explanatory Notes on VAT E-commerce Rules 

Explanatory Notes 2020 - Quick Fixes (December 2019) 

Rules in force as of 1 January 2020 on call-off stock arrangements, chain transactions, the exemption for intra-Community supplies of goods and proof of transport for that exemption. 

Explanatory Notes on Place of Supply Rules for Services Connected with Immovable Property (October 2015) 

Place of supply rules for services connected with immovable property. 

Explanatory Notes on Place of Supply Rules for Telecommunications, Broadcasting and Electronic Services (April 2014) 

Place of supply rules for telecom, broadcasting and e-services entering into force in 2015. 

Explanatory Notes on Place of Supply Rules for Telecommunications, Broadcasting and Electronic Services 

Guide to the VAT Mini One Stop Shop (October 2013) 

Mini One Stop Shop scheme for suppliers of telecom, broadcasting and e-services. 

Auditing under the Mini One Stop Shop (June 2014) 

Additional guidelines on auditing under the Mini One Stop Shop. 

VAT Invoicing Rule Changes as of 2013 (October 2011) 

Explanatory notes on the main VAT invoicing rule changes as of 1 January 2013.