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The Council Directive 2002/38/EC amending temporally Directive 77/388/EEC as regards the value added tax arrangements applicable to certain electronically supplied services, has been adopted on 2002 May, 7th and is applicable from 2003 July, 1st.

The Council Directive 2006/58/EC of 2006 June 27th extended VAT arrangements until 2006 December, 31th and the Council Directive 2006/138/EC of 2006, December 19th extended these arrangements until 2008 December, 31th. The Council Directive 2008/8/EC of 2008 February, 12th provided an additional extension of VAT arrangements until 2009 December, 31th and has welcomed the definitive adoption of these arrangements from 2010, January, 1th.

Together with the Directive 2002/38/EC, the Council has adopted the EC Regulation No. 792/2002 that has temporarily amended the EEC Regulation No. 218/1992 concerning Administrative Co-operation within the Sector for Indirect Taxation (VAT), with reference to certain added measures regarding electronic commerce. EEC Regulation No. 218/1992 has been replaced by EC Regulation No. 1798/2003.

It is possible to consult the aforesaid legislation by means of the following links: