Policy paper

EM on EU directive 2006/112/EC (COM(2022)701)

The government's summary of a proposed amendment to EU directive 2006/112 as regards VAT rules for the digital age.

• From: HM Treasury
• Published: 18 January 2023

Documents

EM on EU directive 2006/112

PDF, 98.4 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email fcdo.correspondence@fcdo.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This explanatory memorandum is about a European Commission proposal for a EU directive amending directive 2006/112 as regards VAT rules for the digital age.

It was submitted by Victoria Atkins MP, Financial Secretary, HM Treasury.

Published 18 January 2023