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
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eira:ABB | eira:Non-bindingInstrumentRequirement |
dct:modified | 18/03/2024 |
dct:spatial | EU |
dct:identifier | http://data.europa.eu/eli/COM/2022/701 |
dct:title | ViDA proposal amending Directive 2006/112/EC on VAT rules |
dct:description | 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. |
dct:publisher | EUR-Lex |
dct:source | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52022PC0701 |
skos:example | An 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:concept | eira:SolutionBuildingBlock |
skos:note | 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. |
eira:view | LV-Binding Power and Jurisdiction |