Tarybos direktyva 2006/112/EB del pridetines vertes mokescio bendros sistemos (PVM direktyva)
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Kas tai
1. Šia direktyva nustatoma bendra pridėtinės vertės mokesčio (PVM) sistema. 2. Pagal bendros PVM sistemos principą prekės ir paslaugos apmokestinamos bendru vartojimo mokesčiu, kuris yra proporcingas prekių bei paslaugų kainai, nors daugelis sandorių vykdomi gamybos ir paskirstymo metu iki to etapo, kai skaičiuojamas mokestis. Už kiekvieną sandorį PVM apskaičiuojamas taip – iš PVM, apskaičiuoto prekių ar paslaugų kainai taikant toms prekėms arba paslaugoms nustatytą PVM tarifą, atimama įvairioms sąnaudų sudedamosioms dalims tiesiogiai priskirtino PVM suma. Bendra PVM sistema taikoma visuose etapuose, įskaitant ir mažmeninę prekybą.
Priimti pakeitimai ir kiek laiko truko nuo Komisijos pasiūlymo iki įsigaliojimo. Tai atsakymas į klausimą „ar tai apskritai įmanoma pakeisti“ — iš paties ES registro.
Kas pakeista
Pasiūlyta
Priimta
Truko
as regards the electronic value added tax exemption certificate 32025L0425
2024-07-08
2025-02-18
225 d.
as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT 32025L1539
2023-05-17
2025-07-18
793 d.
as regards VAT rules for the digital age 32025L0516
2022-12-08
2025-03-11
824 d.
as regards the extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud 32022L0890
2022-02-10
2022-06-03
113 d.
as regards temporary exemptions on importations and on certain supplies, in response to the COVID-19 pandemic 32021L1159
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2021-07-13
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as regards temporary measures in relation to value added tax applicable to COVID-19 vaccines and in vitro diagnostic medical devices in response to the COVID-19 pandemic 32020L2020
2020-10-28
2020-12-07
40 d.
as regards the identification of taxable persons in Northern Ireland 32020L1756
2020-08-07
2020-11-20
105 d.
as regards defence efforts within the Union framework 32019L2235
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2019-12-16
—
as regards introducing certain requirements for payment service providers 32020L0284
2018-12-12
2020-02-18
433 d.
as regards provisions relating to distance sales of goods and certain domestic supplies of goods 32019L1995
2018-12-11
2019-11-21
345 d.
as regards the harmonisation and simplification of certain rules in the value added tax system for the taxation of trade between Member States 32018L1910
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2018-12-04
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as regards the period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud 32018L1695
Pateiktas pasiūlymas keisti šį aktą — as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States. Dar nepriimtas.
Pateiktas pasiūlymas keisti šį aktą — as regards the introduction of the detailed technical measures for the operation of the definitive VAT system for the taxation of trade between Member States. Dar nepriimtas.
Pateiktas pasiūlymas keisti šį aktą — as regards conferral of implementing powers to the Commission to determine the meaning of the terms used in certain provisions of that Directive. Dar nepriimtas.
Pateiktas pasiūlymas keisti šį aktą — as regards exemptions on importations and on certain supplies, in respect of Union measures in the public interest. Dar nepriimtas.
Kiekvieną šio akto įgyvendinimo ar keitimo iniciatyvą Komisija skelbia viešai konsultacijai; atsiliepimus gali teikti bet kas, jie skelbiami ir Komisija privalo juos apibendrinti.