A new consolidated version of Council Directive 2006/112/EC, the VAT Tax Directive, was published in the Official Journal (OJ) of the EU. The Directive includes recent amendments made by Council Directive (EU) 2020/284 which imposes new tax-related obligations on payment service providers with respect to recordkeeping and reporting of cross-border transactions with the aim to prevent VAT tax fraud and evasion. These obligations will apply from January 1, 2024. For more information in this context, please refer to the 2020 Directive.
Other Features
notifications
payment services
reporting
taxation
Date Published: 2023-12-05
Date Taking Effect: 2024-01-01
Regulatory Framework: VAT Tax Directive
Regulatory Type: information
Decision (EU) 2015/1814 concerning the establishment and operation of a market ...
ID 26607
A new consolidated version of Decision (EU) 2015/1814 as regards „the establishment ...
Commission Delegated Regulation (EU) 2023/2904 as regards the functioning of the ...
ID 26606
New Commission Delegated Regulation (EU) 2023/2904 as regards the operation of the Union R ...
Directive 2008/48/EC on credit agreements for consumers and repealing Council ...
ID 26604
A new consolidated version of Directive 2008/48/EC, the Consumer Credit Directive, was pub ...
Council Regulation (EU) 2019/1716 concerning restrictive measures in view of the ...
ID 26602
A new consolidated version of Council Regulation (EU) 2019/1716 with respect to sanction m ...