New Directives of the Council on VAT
The background change is a new basic rule pursuant to which services shall be taxed at the place of actual consumption of service instead of the current rule, pursuant to which the taxation is performed at the place of the provider’s registered office. The new general rule will also contain many exemptions.
Effective 1 January 2010, Council Directive 2008/9/EC sets forth new implementation rules for refunding VAT to persons obliged to pay VAT established in another EU member state. Changes consist in particular of filing and settlement of applications by e-mail, which should simplify and accelerate the procedure of refunding VAT.
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Do you know what Wikipedia and Pornhub have in common? That's right, both are large online platforms designated by the Commission under the Digital Services Act (along with Booking.com, Google Maps, TikTok, Zalando, WhatsApp, and others). The list of very large online platforms and very large search engines, as defined in Article 33(4) of European Regulation 2022/2065 on digital services, was published in the Official Journal of the EU on March 11, 2026.
