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EU VAT Directive | Freight-Academy™

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GlossaryEN1 min readUpdated: Jun 12, 2026

EU VAT Directive

Council Directive 2006/112/EC, commonly referred to as the EU VAT Directive, governs value added tax harmonization across member states.

Quick Answer

Council Directive 2006/112/EC, commonly referred to as the EU VAT Directive, governs value added tax harmonization across member states.

It establishes who qualifies as a taxable person, determines the place of supply (and thus which country's VAT applies), specifies standard and reduced rates, defines exemptions, and sets out…

For freight forwarders and customs officials, it is the authoritative source for determining VAT liability on international shipments and applying relief mechanisms such as reverse charge.

Last updated: 12 June 2026Published: 27 January 2026

Source: https://eur-lex.europa.eu/eli/dir/2006/112/oj

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EU VAT Directive

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Definition & Explanation

Council Directive 2006/112/EC, commonly referred to as the EU VAT Directive, governs value added tax harmonization across member states. It establishes who qualifies as a taxable person, determines the place of supply (and thus which country's VAT applies), specifies standard and reduced rates, defines exemptions, and sets out cross-border procedures. For freight forwarders and customs officials, it is the authoritative source for determining VAT liability on international shipments and applying relief mechanisms such as reverse charge.

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Recommended format: Source: Freight Academy – EU VAT Directive (https://www.freight-academy.com/en/glossary/eu-vat-directive-2), accessed 2026-09-26
APA style: Freight Academy Editorial Team. (2026). EU VAT Directive. Freight Academy. https://www.freight-academy.com/en/glossary/eu-vat-directive-2
BibTeX: @misc{euvatdirective2026, title = {EU VAT Directive}, author = {{Freight Academy Editorial Team}}, year = {2026}, url = {https://www.freight-academy.com/en/glossary/eu-vat-directive-2}, note = {Freight Academy, accessed 2026-09-26} }

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