Revenue E-Brief

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Revenue E-Brief Issue 01, 31st January 2006

VAT - Council Regulation (EU) No 1777/2005 of 17 October 2005.

The Council of the European Union has adopted Council Regulation (EU) No 1777/2005 of 17 October 2005. This Regulation lays down certain implementing measures for the VAT Sixth Council Directive. Its purpose is to ensure that specific transactions are treated for VAT purposes in the same manner throughout the EU. The measures contain specific rules in response to selective questions of application raised by Member States and are designed to bring uniform treatment throughout the EU to the specific transactions referred to in the Regulation.

The implementing measures are legally binding, in their entirety, on all EU Member States. The measures are operative from the date they come into force, and are without prejudice to the validity of the legislation previously adopted by Member States.

The Regulation lays down measures for the implementation of Articles 4, 6, 9, 11, 13, 15, 18, 26b, 28a and 28b of the VAT Sixth Directive, and of Annex 1 thereto.

In general, the implementing measures come into force on 1 July 2006. The measure relating to Article 11 and the question of the determination of the taxable amount where credit or debit cards are used to pay for goods or services is applicable from 1 January 2006.

A commentary on the Regulation

Council Regulation (EU) No. 1777/2005