Tax & Revenue DOUE Importance: 4/10

Correction of errors in the European VAT Directive on services

01 Jul 2026 87 views
Who is affected:
Companies and self-employed individuals that provide or receive services in other EU countries

Summary

Errors in Directive 2008/8/CE are corrected, which modified VAT rules for services in the EU. It affects the rules for tax location of services between countries.

Detailed analysis PRO

This rectification corrects material errors in Council Directive 2008/8/CE, which established new VAT place of supply rules for service provisions in the European Union. Said directive introduced fundamental changes in the place of taxation of services, especially between businesses (B2B) and towards final consumers (B…

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Full official title

CELEX:32008L0008R(08)

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