New guidelines on VAT published

Nov 26, 2018

The European Commission has published the latest list of guidelines agreed at meetings of the VAT Committee, which have been taking place since 1977.  The guidelines are also linked to the relevant provisions of the VAT Directive.

The VAT Committee was set up to promote the uniform application of the provisions of the VAT Directive. The Committee does not have any legislative powers and cannot take legally binding decisions.  It can however give some guidance on the application of the VAT Directive.