Legal Core Viewpoint ()
Legal Core Viewpoint
Public Policy
Public Policy Objective
Legal Act
VIDA Public Policy Objectives
Modernise how companies account for VAT in cross-border business
Remove cumbersome administrative procedures
Inform Member State authorities of transactions in almost real-time
Address instances of VAT fraud
VIDA Public Policies map
Tax Cooperation and Control Public Policy
Tax Fraud and Tax Evasion Public Policy
Company Tax Public Policy
National VAT Rules Public Policy
Legal Functional content
LV-Binding Power and Jurisdiction
European Binding Instruments
Directive 2014/55 on electronic invoicing in public procurement
Regulation 2022/868 on data governance
Regulation 2018/1807 on a framework for the free flow of non-personal data in the EU
Regulation 2018/1724 on the single digital gateway
Regulation 2018/389 on cooperation and information exchange between member states in the field of cybersecurity
Regulation 2022/0379 on laying down measures for a high level of public sector interoperability across the Union (Interoperable Europe Act)
Directive 2016/2102 on the accessibility of the websites and mobile applications of public sector bodies
Regulation 2023/138 on implementing high-value datasets
Regulation 2016/679 on the protection of natural persons with regard to the processing of personal data on the free movement of such data
Directive 2022/2555 on measures for a high common level of cybersecurity across the Union
Regulation 910/2014 on electronic identification and trust services for electronic transactions
Directive 2019/1024 on open data
Regulation 2022/1925 on contestable and fair markets in the digital sector and amending Directives (EU) 2019/1937 and (EU) 2020/1828 (Digital Markets Act)
Proposal for a Regulation on a cyber solidarity act
Directive 2009/132/EC on the exemption from VAT on final importation of certain goods
European legal act for tax avoidance
Regulation 904/2010 on administrative cooperation and combating fraud in the field of value added tax
European legal act on cooperation between EU countries tax administratios
Regulation 2021/847 establishing the 'Fiscalis' programme for cooperation in the field of taxation
European legal act for tax fraud
Proposal for a Regulation on horizontal cybersecurity requirements for products with digital elements and amending Regulation 2019/1020
Proposal for a Regulation on harmonised rules on fair access to and use of data (Data act)
European legal act for e-invoicing
Regulation 282/2011 implementing measures on the common system of VAT
Directive 2008/9/EC on rules for refund of VAT to taxable persons not established in the Member State of refund
Decision 2017/1870 on European standard on electronic invoicing
Directive 2019/770 on certain aspects concerning contracts for the supply of digital contents and digital services
Directive 2000/31 on electronic commerce
Regulation 2018/644 on cross-border parcel delivery services
Directive 2018/1972 establishing the European Electronic Communications Code
Regulation 2018/302 on addressing unjustified geo-blocking and other forms of discrimination
Directive 2006/112 on the common system of VAT
European legal act for VAT
European Non-Binding Instruments
ViDA proposal amending Directive 2006/112/EC on VAT rules
ViDA proposal amending Regulation 282/2011 on information required for VAT schemes
ViDA proposal amending Regulation 904/2010 on VAT administrative cooperation arrangements
Directive 2014/55 on guidelines for eInvoicing transmission
European Interoperability Framework
Recommendation on a trusted and secure European e-ID
Declaration on Digital Rights and Principles
European legal act for digitalisation of VAT
Regulation 2021/694 establishing Digital Europe Programme
National Binding Instruments
National Schema on eIdentification
National Schema on eDelivery
National Schema on Cybersecurity
National Schema on the access to Base Registries
National legal act defining an action plan to strengthen the fight against tax fraud and tax evasion
National legal act on local tax regulation
National schema on e-invoicing
National Legal Act on VAT
National Schema on tax procedures
National legal act on tax data analysis
Legal view
Public Policy Objective VIDA Public Policy Objectives
Public Policy Objective Public Policy
realizes Legal Act Public Policy
VIDA Public Policy Objectives Remove cumbersome administrative procedures
VIDA Public Policy Objectives Address instances of VAT fraud
VIDA Public Policy Objectives Inform Member State authorities of transactions in almost real-time
VIDA Public Policy Objectives Modernise how companies account for VAT in cross-border business
VIDA Public Policies map National VAT Rules Public Policy
VIDA Public Policies map Company Tax Public Policy
VIDA Public Policies map Public Policy
VIDA Public Policies map Tax Cooperation and Control Public Policy
VIDA Public Policies map Tax Fraud and Tax Evasion Public Policy
Legal Functional content National Binding Instruments
Legal Functional content European Non-Binding Instruments
Legal Functional content European Binding Instruments
Legal Functional content Legal Act
European Binding Instruments European legal act for VAT
European Binding Instruments Directive 2006/112 on the common system of VAT
European Binding Instruments Regulation 2018/302 on addressing unjustified geo-blocking and other forms of discrimination
European Binding Instruments Directive 2018/1972 establishing the European Electronic Communications Code
European Binding Instruments Regulation 2018/644 on cross-border parcel delivery services
European Binding Instruments Directive 2000/31 on electronic commerce
European Binding Instruments Directive 2019/770 on certain aspects concerning contracts for the supply of digital contents and digital services
European Binding Instruments Decision 2017/1870 on European standard on electronic invoicing
European Binding Instruments Directive 2008/9/EC on rules for refund of VAT to taxable persons not established in the Member State of refund
European Binding Instruments Regulation 282/2011 implementing measures on the common system of VAT
European Binding Instruments European legal act for e-invoicing
European Binding Instruments Proposal for a Regulation on harmonised rules on fair access to and use of data (Data act)
European Binding Instruments Proposal for a Regulation on horizontal cybersecurity requirements for products with digital elements and amending Regulation 2019/1020
European Binding Instruments European legal act for tax fraud
European Binding Instruments Regulation 2021/847 establishing the 'Fiscalis' programme for cooperation in the field of taxation
European Binding Instruments European legal act on cooperation between EU countries tax administratios
European Binding Instruments Regulation 904/2010 on administrative cooperation and combating fraud in the field of value added tax
European Binding Instruments European legal act for tax avoidance
European Binding Instruments Directive 2009/132/EC on the exemption from VAT on final importation of certain goods
European Binding Instruments Proposal for a Regulation on a cyber solidarity act
European Binding Instruments Regulation 2022/1925 on contestable and fair markets in the digital sector and amending Directives (EU) 2019/1937 and (EU) 2020/1828 (Digital Markets Act)
European Binding Instruments Directive 2019/1024 on open data
European Binding Instruments Regulation 910/2014 on electronic identification and trust services for electronic transactions
European Binding Instruments Directive 2022/2555 on measures for a high common level of cybersecurity across the Union
European Binding Instruments Regulation 2016/679 on the protection of natural persons with regard to the processing of personal data on the free movement of such data
European Binding Instruments Regulation 2023/138 on implementing high-value datasets
European Binding Instruments Directive 2016/2102 on the accessibility of the websites and mobile applications of public sector bodies
European Binding Instruments Regulation 2022/0379 on laying down measures for a high level of public sector interoperability across the Union (Interoperable Europe Act)
European Binding Instruments Regulation 2018/389 on cooperation and information exchange between member states in the field of cybersecurity
European Binding Instruments Regulation 2018/1724 on the single digital gateway
European Binding Instruments Regulation 2018/1807 on a framework for the free flow of non-personal data in the EU
European Binding Instruments Regulation 2022/868 on data governance
European Binding Instruments Directive 2014/55 on electronic invoicing in public procurement
Directive 2019/1024 on open data Regulation 2023/138 on implementing high-value datasets
Directive 2009/132/EC on the exemption from VAT on final importation of certain goods European legal act for tax avoidance
Regulation 904/2010 on administrative cooperation and combating fraud in the field of value added tax European legal act for tax fraud
Regulation 2021/847 establishing the 'Fiscalis' programme for cooperation in the field of taxation European legal act on cooperation between EU countries tax administratios
Regulation 282/2011 implementing measures on the common system of VAT European legal act for VAT
Directive 2008/9/EC on rules for refund of VAT to taxable persons not established in the Member State of refund European legal act for VAT
Decision 2017/1870 on European standard on electronic invoicing European legal act for e-invoicing
Directive 2006/112 on the common system of VAT European legal act for VAT
European Non-Binding Instruments Directive 2014/55 on guidelines for eInvoicing transmission
European Non-Binding Instruments Regulation 2021/694 establishing Digital Europe Programme
European Non-Binding Instruments European legal act for digitalisation of VAT
European Non-Binding Instruments Declaration on Digital Rights and Principles
European Non-Binding Instruments Recommendation on a trusted and secure European e-ID
European Non-Binding Instruments European Interoperability Framework
European Non-Binding Instruments ViDA proposal amending Regulation 904/2010 on VAT administrative cooperation arrangements
European Non-Binding Instruments ViDA proposal amending Regulation 282/2011 on information required for VAT schemes
European Non-Binding Instruments ViDA proposal amending Directive 2006/112/EC on VAT rules
ViDA proposal amending Directive 2006/112/EC on VAT rules European legal act for VAT
ViDA proposal amending Regulation 282/2011 on information required for VAT schemes European legal act for VAT
ViDA proposal amending Regulation 904/2010 on VAT administrative cooperation arrangements European legal act for VAT
Directive 2014/55 on guidelines for eInvoicing transmission European legal act for e-invoicing
National Binding Instruments National legal act on tax data analysis
National Binding Instruments National Schema on tax procedures
National Binding Instruments National Legal Act on VAT
National Binding Instruments National schema on e-invoicing
National Binding Instruments National legal act on local tax regulation
National Binding Instruments National legal act defining an action plan to strengthen the fight against tax fraud and tax evasion
National Binding Instruments National Schema on the access to Base Registries
National Binding Instruments National Schema on Cybersecurity
National Binding Instruments National Schema on eDelivery
National Binding Instruments National Schema on eIdentification