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COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax 02006L0112 — EN — 14.04.2025 — 031.001 This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document ►B | COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347 11.12.2006, p. 1) Amended by: | | Official Journal No | page | date M1 | COUNCIL DIRECTIVE 2006/138/EC of 19 December 2006 | L 384 | 92 | 29.12.2006 ►M2 | COUNCIL DIRECTIVE 2007/75/EC of 20 December 2007 | L 346 | 13 | 29.12.2007 ►M3 | COUNCIL DIRECTIVE 2008/8/EC of 12 February 2008 | L 44 | 11 | 20.2.2008 ►M4 | COUNCIL DIRECTIVE 2008/117/EC of 16 December 2008 | L 14 | 7 | 20.1.2009 ►M5 | COUNCIL DIRECTIVE 2009/47/EC of 5 May 2009 | L 116 | 18 | 9.5.2009 ►M6 | COUNCIL DIRECTIVE 2009/69/EC of 25 June 2009 | L 175 | 12 | 4.7.2009 ►M7 | COUNCIL DIRECTIVE 2009/162/EU of 22 December 2009 | L 10 | 14 | 15.1.2010 ►M8 | COUNCIL DIRECTIVE 2010/23/EU of 16 March 2010 | L 72 | 1 | 20.3.2010 ►M9 | COUNCIL DIRECTIVE 2010/45/EU of 13 July 2010 | L 189 | 1 | 22.7.2010 M10 | COUNCIL DIRECTIVE 2010/88/EU of 7 December 2010 | L 326 | 1 | 10.12.2010 M11 | COUNCIL DIRECTIVE 2013/42/EU of 22 July 2013 | L 201 | 1 | 26.7.2013 ►M12 | COUNCIL DIRECTIVE 2013/43/EU of 22 July 2013 | L 201 | 4 | 26.7.2013 ►M13 | COUNCIL DIRECTIVE 2013/61/EU of 17 December 2013 | L 353 | 5 | 28.12.2013 M14 | COUNCIL DIRECTIVE (EU) 2016/856 of 25 May 2016 | L 142 | 12 | 31.5.2016 ►M15 | COUNCIL DIRECTIVE (EU) 2016/1065 of 27 June 2016 | L 177 | 9 | 1.7.2016 ►M16 | COUNCIL DIRECTIVE (EU) 2017/2455 of 5 December 2017 | L 348 | 7 | 29.12.2017 M17 | Amended by: COUNCIL DECISION (EU) 2020/1109 of 20 July 2020 | L 244 | 3 | 29.7.2020 ►M18 | COUNCIL DIRECTIVE (EU) 2018/912 of 22 June 2018 | L 162 | 1 | 27.6.2018 ►M19 | COUNCIL DIRECTIVE (EU) 2018/1695 of 6 November 2018 | L 282 | 5 | 12.11.2018 M20 | COUNCIL DIRECTIVE (EU) 2018/1713 of 6 November 2018 | L 286 | 20 | 14.11.2018 ►M21 | COUNCIL DIRECTIVE (EU) 2018/1910 of 4 December 2018 | L 311 | 3 | 7.12.2018 M22 | COUNCIL DIRECTIVE (EU) 2018/2057 of 20 December 2018 | L 329 | 3 | 27.12.2018 ►M23 | COUNCIL DIRECTIVE (EU) 2019/475 of 18 February 2019 | L 83 | 42 | 25.3.2019 ►M24 | COUNCIL DIRECTIVE (EU) 2019/1995 of 21 November 2019 | L 310 | 1 | 2.12.2019 ►M25 | COUNCIL DIRECTIVE (EU) 2019/2235 of 16 December 2019 | L 336 | 10 | 30.12.2019 ►M26 | COUNCIL DIRECTIVE (EU) 2020/284 of 18 February 2020 | L 62 | 7 | 2.3.2020 ►M27 | COUNCIL DIRECTIVE (EU) 2020/285 of 18 February 2020 | L 62 | 13 | 2.3.2020 ►M28 | Amended by: COUNCIL DIRECTIVE (EU) 2022/542 of 5 April 2022 | L 107 | 1 | 6.4.2022 ►M29 | COUNCIL DIRECTIVE (EU) 2020/1756 of 20 November 2020 | L 396 | 1 | 25.11.2020 ►M30 | COUNCIL DIRECTIVE (EU) 2020/2020 of 7 December 2020 | L 419 | 1 | 11.12.2020 ►M31 | COUNCIL DIRECTIVE (EU) 2021/1159 of 13 July 2021 | L 250 | 1 | 15.7.2021 ►M32 | COUNCIL DIRECTIVE (EU) 2022/542 of 5 April 2022 | L 107 | 1 | 6.4.2022 ►M33 | COUNCIL DIRECTIVE (EU) 2022/890 of 3 June 2022 | L 155 | 1 | 8.6.2022 ►M34 | COUNCIL DIRECTIVE (EU) 2025/425 of 18 February 2025 | L 425 | 1 | 28.2.2025 ►M35 | COUNCIL DIRECTIVE (EU) 2025/516 of 11 March 2025 | L 516 | 1 | 25.3.2025 Amended by: ►A1 | ACT concerning the conditions of accession of the Republic of Croatia and the adjustments to the Treaty on European Union, the Treaty on the Functioning of the European Union and the Treaty establishing the European Atomic Energy Community | L 112 | 21 | 24.4.2012 Corrected by: ►C1 | Corrigendum, OJ L 335, 20.12.2007, p. 60 (2006/112/EC) ►C2 | Corrigendum, OJ L 249, 14.9.2012, p. 15 (2006/112/EC) C3 | Corrigendum, OJ L 125, 22.5.2018, p. 15 (2017/2455) C4 | Corrigendum, OJ L 225, 6.9.2018, p. 1 (2017/2455) ►C5 | Corrigendum, OJ L 225, 6.9.2018, p. 1 (2017/2455) ►C6 | Corrigendum, OJ L 329, 27.12.2018, p. 53 (2018/1695) ►C7 | Corrigendum, OJ L 245, 25.9.2019, p. 9 (2017/2455)

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Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.