EU Direct & Indirect Taxation Regulations, Pillar Two, VAT Directive & ViDA
Follow Council Directive (EU) 2022/2523 on global minimum tax (Pillar Two), EU VAT Directive amendments, VAT in the Digital Age (ViDA), DAC7/DAC8 data exchange, and FASTER withholding tax rules in the OJ L series.
EU Taxation — Direct, Indirect & Customs Duties Regulatory Landscape & Compliance Overview
Official IntelligencePolicyIndex indexes real-time gazette notifications, policy orders, tariff determinations, and compliance circulars issued across the EU Taxation — Direct, Indirect & Customs Duties sector. Regulatory intelligence is aggregated across central ministries, state regulatory commissions, and statutory authorities.
Statutory Directives
Official Extraordinary Gazettes, S.O. & G.S.R. orders, and executive notifications.
Compliance Mandates
Sector-specific regulatory obligations, licensing norms, and statutory filing guidelines.
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Official EU Taxation — Direct, Indirect & Customs Duties Gazettes & Notifications
Frequently Asked Questions on EU Taxation — Direct, Indirect & Customs Duties Regulations
How did the EU implement the OECD Pillar Two minimum tax?
Council Directive (EU) 2022/2523 transposes Pillar Two into EU law, requiring Member States to apply an Income Inclusion Rule (IIR) and Undertaxed Profits Rule (UTPR) ensuring large multinational and domestic groups with turnover over €750m pay an effective tax rate of at least 15%.
What is DAC8 and how does it affect crypto-asset tax reporting?
Council Directive (EU) 2023/2226 (DAC8) extends the Directive on Administrative Cooperation to require crypto-asset service providers (CASPs) and financial institutions to report transactions and holdings in crypto-assets, e-money tokens, and central bank digital currencies to tax authorities. Information is automatically exchanged between Member States, aligning with the OECD Crypto-Asset Reporting Framework (CARF).
What is the FASTER Directive for withholding tax relief at source?
The FASTER Directive establishes a common EU digital tax residence certificate (eTRC) with a one-day issuance guarantee, standardised fast-track refund procedures (maximum 25 calendar days), and national relief-at-source or quick-refund systems to reduce the over-taxation of cross-border dividend and interest payments, lowering compliance costs for investors operating across multiple Member States.
What are the three pillars of the EU VAT in the Digital Age (ViDA) package?
ViDA modernises the EU VAT system through: (1) real-time digital reporting requirements and mandatory e-invoicing for cross-border transactions; (2) updated VAT platform economy deemed supplier rules for passenger transport and short-term accommodation; and (3) a Single VAT Registration via expanded OSS.
What is the proposed Energy Taxation Directive (ETD) revision?
The ETD revision proposes aligning energy product and electricity taxation with EU climate objectives by removing preferential tax rates for fossil fuels, taxing energy products based on energy content (€/GJ) and environmental performance rather than volume, introducing minimum tax rates for sustainable alternative fuels, and phasing out tax exemptions for aviation kerosene and maritime fuel oil for intra-EU commercial transport.
How does the EU One Stop Shop (OSS) simplify cross-border VAT compliance?
The OSS mechanism allows businesses to register for VAT in a single Member State and file a single quarterly electronic return covering all cross-border supplies of goods and services to consumers across the EU. The OSS expanded in 2021 to cover all B2C services, intra-EU distance sales of goods, and certain domestic supplies facilitated by electronic interfaces, significantly reducing the need for multiple national VAT registrations.