EUbtwwetgeving

EU‑btw‑wetgeving refers to the body of European Union legislation that governs the value‑added tax (VAT) system across member states. Its primary aim is to create a harmonised framework that ensures the free movement of goods and services while preventing distortions of competition and tax fraud. The cornerstone of this system is the VAT Directive 2006/112/EC, which sets out common rules on taxable transactions, tax‑able persons, rates, exemptions, and the obligations of businesses and tax authorities.

Key elements of the EU VAT framework include the place‑of‑supply rules that determine which member state has the right to tax a transaction, the use of a single market VAT ID for intra‑EU trade, and the requirement for a minimum standard rate of at least 15 %. Member states may apply reduced rates on certain goods and services, but they must respect the harmonisation principles laid down in the directive.

Since its adoption, the legislation has been amended to address new economic realities, notably the rise of e‑commerce. The e‑commerce package, finalized in 2021, introduced the One‑Stop‑Shop (OSS) scheme, the Import One‑Stop‑Shop (IOSS) and the removal of VAT exemptions for low‑value consignments, simplifying compliance for online sellers and ensuring tax collection at the point of consumption.

National tax administrations are responsible for implementing the EU rules, but the European Commission monitors compliance and can initiate infringement procedures. The EU VAT system continues to evolve, with ongoing discussions about digital services, climate‑related taxation and further simplification to support the internal market.