VAT Directive (EU)

The VAT Directive (EU) is a set of rules that harmonizes Value Added Tax (VAT) laws across European Union member states. It ensures that goods and services are taxed consistently, making cross-border trade smoother and reducing tax evasion. The directive defines how VAT should be calculated, collected, and reported, while allowing countries some flexibility to adapt to their specific economic contexts. Overall, it promotes fair competition and effective tax administration within the EU's single market.