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Sixth VAT directive

This page is obsolete. See the VAT directive.

Council Directive 77/388/EC, known as the sixth VAT directive, was the main basis of the system of value added tax in the European Union. It was amended on many occasions, and replaced on 1 January 2007 by a single consolidated (and renumbered) text, Council Directive 2006/112/EC or the VAT directive.

Original 1977 text of the sixth VAT directive (about 25 pages)

Consolidated 2004 text of the sixth VAT directive (101 pages, PDF)

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Last changed by Franck at 3:18 PM on Thursday 13 December 2007.

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