After 30 years the European Sixth Directive, the basis for all European and many global, VAT and GST systems, has been replaced by a new VAT Directive. The old directive's tax had been struggling to keep up with changes in technology and new ways of doing business.

Although the new VAT Directive is an improvement, it will take time to adjust to the changes. Deloitte has produced a copy of the new legislation, including background information and details on what has changed and what challenges the European Commission will likely face next. This report also includes a correlation table that cross references the previous directive.

Anyone that deals with European VAT will find the articles and, depending on level of involvement, the legislation of interest.