New regulations for 2022

Council Directive (EU) 2022/542 of 5 April 2022 amending Directives 2006/112/EC and (EU) 2020/285 with regard to rates of value added tax

por la que se modifican las Directivas 2006/112/CE y (UE) 2020/285 en lo que respecta a los tipos del impuesto sobre el valor añadido.(DOUE, 06-abril-2022)

On April 6, the Council Directive ( EU 2022/542 of April 5, 2022 was published in 1## OJEU ##1## modify Directives 2006/112/EC and (EU) 2020/285 with regard to value added tax rates, with entry into force on April 6, 2022 and application date on January 1, 2025.

It establishes that Member States may apply a reduced rate below the minimum of 5% and an exemption with the right to deduct VAT, but only to supplies of goods and services covered by a maximum of seven points in Annex III. of Directive 2006/112/EC, which are considered to cover basic needs, that is, those related to the supply of food products, water, medicines, pharmaceutical products, sanitary and hygiene products, transportation of people and some cultural items ( books, newspapers and magazines), or among other supplies of goods and services listed in Annex III to Directive 2006/112/EC to which other Member States already apply reduced rates below the minimum of 5% or exemptions with right to deduct VAT, borne as long as the applicable deadlines are respected.

The supply and installation of high-efficiency, low-emission heating systems that meet the criteria of environmental legislation is also included in Annex III, in order to support the transition to environmentally friendly heating systems, so that Member States have the possibility to apply a reduced rate.