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The VAT Directive

The VAT Directive



Turnover tax is levied in more than 140 countries worldwide, whether it is called VAT or GST. Many of these turnover taxes are inspired by the EU model. The EU turnover tax is heading for its 40 year anniversary. The basis for the EU model is the EU VAT Directive. All 27 members states are obliged to implement the provisions of the Directive through local legislation.

The EU VAT Directive has undergone some important changes in recent years. The most important changes are with respect to the place of supply of services. The VAT Directive booklet attached contains the current legislation, including the changes that are part of the VAT package as well as changes yet to come into force.

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