Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
| Amendments and corrections | |
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| June 11, 2022 | Modified by 32022L0890
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| April 6, 2022 | Modified by 32022L0542
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| July 1, 2021 | Modified by 32017L2455
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| January 1, 2021 | Modified by 32021L1159
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| December 12, 2020 | Modified by 32020L2020
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| November 26, 2020 | Modified by 32020L1756
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| March 22, 2020 | Modified by 32020L0285
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| March 22, 2020 | Modified by 32020L0284
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| January 19, 2020 | Modified by 32019L2235
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| December 22, 2019 | Modified by 32019L1995
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| April 14, 2019 | Modified by 32019L0475
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| January 16, 2019 | Modified by 32018L2057
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| January 1, 2019 | Modified by 32017L2455
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| December 27, 2018 | Modified by 32018L1910
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| December 4, 2018 | Modified by 32018L1713
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| December 2, 2018 | Modified by 32018L1695
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| July 17, 2018 | Modified by 32018L0912
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| July 2, 2016 | Modified by 32016L1065
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| June 1, 2016 | Modified by 32016L0856
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| January 1, 2015 | Modified by 32008L0008
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| January 1, 2014 | Modified by 32013L0061
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| August 15, 2013 | Modified by 32013L0042
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| August 15, 2013 | Modified by 32013L0043
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| July 1, 2013 | Modified by 12012JN05/08 |
| July 1, 2013 | Modified by 12012JN03/06 |
| 2013 | Modified by 32013L0042
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| January 1, 2013 | Modified by 32008L0008
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| 2013 | Modified by 32013L0043
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| September 14, 2012 | Corrected by 32006L0112R(10) |
| January 1, 2011 | Modified by 32008L0008
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| December 11, 2010 | Modified by 32010L0088
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| August 11, 2010 | Modified by 32010L0045
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| April 9, 2010 | Modified by 32010L0023
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| January 15, 2010 | Modified by 32009L0162
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| January 1, 2010 | Modified by 32008L0008
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| January 1, 2010 | Modified by 32009D1008 |
| July 24, 2009 | Modified by 32009L0069
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| January 21, 2009 | Modified by 32008L0117
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| January 1, 2009 | Modified by 32008L0008
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| 2009 | Modified by 32009L0047
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| January 1, 2008 | Modified by 32007L0075
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| December 20, 2007 | Corrected by 32006L0112R(01) |
| January 1, 2007 | Entry into force - See Art 413 |
| January 1, 2007 | Modified by 32006L0138
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| Consolidated texts | ||
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| January 1, 2025 | Modified by 32006L0112 32020L0285 32022L0542 32022L0542R(03) 02006L0112-20240101 | 02006L0112-20250101 |
| January 1, 2024 | Modified by 32006L0112 32020L0284 32020L0284R(01) 02006L0112-20220701 | 02006L0112-20240101 |
| July 1, 2022 | Modified by 32006L0112 32006L0112R(19) 32006L0112R(20) 32009L0162R(02) 32017L2455R(07) 32017L2455R(08) 32019L2235 02006L0112-20220406 32022L0542R(02) 32022L0890 | 02006L0112-20220701 |
| April 6, 2022 | Modified by 32006L0112 32022L0542 32022L0542R(01) | 02006L0112-20220406 |
| July 1, 2021 | Modified by 32006L0112 32006L0112R(18) 32017L2455 32017L2455R(02) 32017L2455R(03) 32017L2455R(05) 32017L2455R(06) 32019L1995 32019L1995R(01) 32019L1995R(02) 32021L1159 | 02006L0112-20210701 |
| December 12, 2020 | Modified by 32006L0112 32006L0112R(17) 32009L0047R(02) 32010L0045R(04) 32018L1910R(02) 32020L2020 | 02006L0112-20201212 |
| November 26, 2020 | Modified by 32006L0112 32020L1756 | 02006L0112-20201126 |
| January 1, 2020 | Modified by 32006L0112 32018L1910 32018L1910R(01) 32019L0475 | 02006L0112-20200101 |
| January 16, 2019 | Modified by 32006L0112R(16) 02000L0065-20070101 32018L1695 32018L1695R(01) 32018L1713R(01) 32018L2057 | 02006L0112-20190116 |
| January 1, 2019 | Modified by 02000L0065-20070101 32016L1065 32017L2455 32017L2455R(05) | 02006L0112-20190101 |
| December 4, 2018 | Modified by 02000L0065-20070101 32018L1695 32018L1713 | 02006L0112-20181204 |
| July 17, 2018 | Modified by 32006L0112R(14) 32006L0112R(15) 02000L0065-20070101 | 02006L0112-20180717 |
| June 1, 2016 | Modified by 32006L0112 32006L0112R(13) 32016L0856 | 02006L0112-20160601 |
| January 1, 2015 | Modified by 32006L0112 32006L0112R(12) | 02006L0112-20150101 |
| January 1, 2014 | Modified by 32006L0112 32006L0112R(01) 32006L0112R(02) 32006L0112R(03) 32006L0112R(04) 32006L0112R(05) 32006L0112R(06) 32006L0112R(07) 32006L0112R(08) 32006L0112R(09) 32006L0112R(10) 32006L0112R(11) 32006L0138 32006L0138R(01) 32007L0075 32008L0008 32008L0008R(01) 32008L0008R(02) 32008L0008R(03) 32008L0008R(04) 32008L0008R(05) 32008L0117 32008L0117R(01) 32009L0047 32009L0047R(01) 32009L0069 32009L0162 32009L0162R(01) 32010L0023 32010L0045 32010L0045R(01) 32010L0045R(02) 32010L0045R(03) 32010L0088 02006L0112-20130815 32013L0042 32013L0043 32013L0061 | 02006L0112-20140101 |
| August 15, 2013 | Modified by 32006L0112 02006L0112-20130701 32013L0042 32013L0043 | 02006L0112-20130815 |
| July 1, 2013 | Modified by 32006L0112 02006L0112-20130101 | 02006L0112-20130701 |
| January 1, 2013 | Modified by 32006L0112 32006L0112R(10) 32006L0112R(11) 32008L0008 32008L0008R(03) 32008L0008R(04) 32008L0008R(05) 32008L0117R(01) 32009L0047R(01) 32009L0162R(01) 32010L0045R(03) 02006L0112-20110101 | 02006L0112-20130101 |
| January 1, 2011 | Modified by 32006L0112 32006L0112R(08) 32006L0112R(09) 32008L0008 32008L0008R(01) 32008L0008R(02) 32009L0047 02006L0112-20100811 32010L0045R(02) 32010L0088 | 02006L0112-20110101 |
| August 11, 2010 | Modified by 32006L0112 02006L0112-20100409 32010L0045 32010L0045R(01) | 02006L0112-20100811 |
| April 9, 2010 | Modified by 32006L0112 02006L0112-20100115 32010L0023 | 02006L0112-20100409 |
| January 15, 2010 | Modified by 32006L0112 32009L0162 02006L0112-20100101 | 02006L0112-20100115 |
| January 1, 2010 | Modified by 32006L0112 32008L0008 02006L0112-20090724 | 02006L0112-20100101 |
| July 24, 2009 | Modified by 32006L0112 02006L0112-20090601 32009L0069 | 02006L0112-20090724 |
| June 1, 2009 | Modified by 32006L0112 02006L0112-20090121 32009L0047 | 02006L0112-20090601 |
| January 21, 2009 | Modified by 32006L0112 32006L0112R(07) 32008L0117 02006L0112-20090101 | 02006L0112-20090121 |
| January 1, 2009 | Modified by 32006L0112 02006L0112-20071229 32008L0008 | 02006L0112-20090101 |
| December 29, 2007 | Modified by 32006L0112 32006L0112R(01) 32006L0112R(02) 32006L0112R(03) 32006L0112R(04) 32006L0112R(05) 32006L0112R(06) 02006L0112-20070101 32007L0075 | 02006L0112-20071229 |
| January 1, 2007 | Modified by 32006L0112 32006L0138 | 02006L0112-20070101 |
| December 11, 2006 | Date of publication | 32006L0112 |