EU VAT Compass 2025/2026

Encompassing the most important features of the European Union’s VAT system, the EU VAT Compass 2025/2026 is an essential source of reference for all those actively working or interested in EU VAT. The book consists of three parts, each comprising a vital element of the EU VAT system.

Part One presents the consolidated text of the current EU VAT Directive (No. 2006/112), as most recently amended by Directive 2025/516; it also contains the texts of several other Directives in the field of VAT. The text of Implementing Regulation 282/2011 is included, incorporating the articles already entered into effect of Implementing Regulation 2025/518, as most recently amended.

For the interpretation of the EU VAT legislation, the case law of the Court of Justice of the European Union (ECJ) is an indispensable element. Part Two provides an overview of both the operative parts of the more than 1,200 ECJ judgments in VAT cases and the pending cases that are expected to lead to judgments in the course of 2025 and 2026.

The book concludes with an overview of the options laid down by the VAT Directive that have been taken up by the individual Member States. This edition includes an overview of the current electronic invoicing and digital reporting requirements applicable in each Member State as of 1 January 2025. This comprehensive analysis covers all EU Member States and Northern Ireland (United Kingdom).