This document is an excerpt from the EUR-Lex website
Document 32018L0912
National transposition measures communicated by the Member States concerning:
Council Directive (EU) 2018/912 of 22 June 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the obligation to respect a minimum standard rate
ST/7166/2018/INIT
OJ L 162, 27/06/2018, p. 1–2
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
The member states bear sole responsibility for all information on this site provided by them on the transposition of EU law into national law. This does not, however, prejudice the results of the verification by the Commission of the completeness and correctness of the transposition of EU law into national law as formally notified to it by the member states. The collection National transposition measures is updated weekly.
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MS does not consider NEM necessary
Member State does not consider the transposition necessary.MS does not consider NEM necessaryNLPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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Закон за данък върху добавената стойност
Закон за данък върху добавената стойностBGOfficial publication: Държавен вестник ; Number: 65 ; Publication date: 2018-08-07 -
Закон за данък върху добавената стойност
Закон за данък върху добавената стойностBGOfficial publication: Държавен вестник ; Number: 98 ; Publication date: 2018-11-27
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Zákon č. 235/2004 Sb., o dani z přidané hodnoty
Zákon č. 235/2004 Sb., o dani z přidané hodnotyCSOfficial publication: Sbirka Zakonu CR ; Publication date: 2004-04-23 Direct text access: -
Zákon č. 302/2008 Sb., kterým se mění zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisůCSOfficial publication: Sbirka Zakonu CR ; Publication date: 2008-08-19 Direct text access:
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Zákon č. 362/2009 Sb., kterým se mění některé zákony v souvislosti s návrhem zákona o státním rozpočtu České republiky na rok 2010CSOfficial publication: Sbirka Zakonu CR ; Publication date: 2009-10-20 Direct text access:
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Zákon č. 500/2012 Sb., o změně daňových, pojistných a dalších zákonů v souvislosti se snižováním schodků veřejných rozpočtůCSOfficial publication: Sbirka Zakonu CR ; Publication date: 2012-12-27 Direct text access:
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Zákon č. 262/2014 Sb., kterým se mění zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů, a další související zákonyCSOfficial publication: Sbirka Zakonu CR ; Publication date: 2014-11-19 Direct text access:
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Lov om merværdiafgift (momsloven)
Lov om merværdiafgift (momsloven)DAOfficial publication: Lovtidende A ; Publication date: 2016-06-24
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Member State does not consider the transposition necessary.MS does not consider a transposition measure (NEM) necessary / Mitgliedstaat hält Umsetzungsmaßnahme für nicht erforderlich.DEOfficial publication: Elektronischer Bundesanzeiger ; Number: 1 ; Publication date: 1900-01-01 ; Page: 00001-00001 ; Transposition declaration: Not necessary
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KäibemaksuseadusETOfficial publication: Riigi Teataja ; Number: RT I, 24.04.2018, 4 ; Publication date: 1001-01-01
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Section 46 of the Value-Added Tax Consolidation Act 2010, as amended by Section 3 of the Finance (No. 2) Act 2011 and Section 87 of the Finance Act 2012ENOfficial publication: Iris Oifigiúl ; Publication date: 2010-11-26 ; Page: 01760-01760
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MS does not consider NEM necessary
Member State does not consider the transposition necessary.MS does not consider NEM necessaryELPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido.
Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido.ESOfficial publication: Boletín Oficial del Estado ( B.O.E ) ; Number: 312/1992 ; Publication date: 1992-12-29 ; Page: 44247-44305 Direct text access:
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article 278 du code général des impôts (modifié, en dernier lieu, par la Modifié par LOI n°2012-1510 du 29 décembre 2012)FROfficial publication: Journal Officiel de la République Française (JORF) ; Publication date: 2012-12-30
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Zakon o porezu na dodanu vrijednost
Zakon o porezu na dodanu vrijednostHROfficial publication: Narodne Novine ; Number: 73/13 ; Publication date: 1001-01-01 -
Rješenje Ustavnog suda RHHROfficial publication: Narodne Novine ; Number: 99/13 ; Publication date: 1001-01-01
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Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost
Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednostHROfficial publication: Narodne Novine ; Number: 148/13 ; Publication date: 1001-01-01 -
Rješenje Ustavnog suda RHHROfficial publication: Narodne Novine ; Number: 153/13 ; Publication date: 1001-01-01
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Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost
Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednostHROfficial publication: Narodne Novine ; Number: 143/14 ; Publication date: 1001-01-01 -
Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost
Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednostHROfficial publication: Narodne Novine ; Number: 115/16 ; Publication date: 1001-01-01 -
Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost ˝NN 106/18˝
Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost ˝NN 106/18˝HROfficial publication: Narodne Novine ; Number: 106/18 ; Publication date: 1001-01-01
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MS does not consider NEM necessary
Member State does not consider the transposition necessary.MS does not consider NEM necessaryITPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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Ο Περί Φόρου Προστιθέμενης Αξίας (Τροποποιητικός) Νόμος του 2012.
Ο Περί Φόρου Προστιθέμενης Αξίας (Τροποποιητικός) Νόμος του 2012.ELOfficial publication: Cyprus Gazette ; Number: 4369 ; Publication date: 2012-12-06 ; Page: 01811-01812 Direct text access:
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Pievienotās vērtības nodokļa likums
Pievienotās vērtības nodokļa likumsLVOfficial publication: Latvijas Vēstnesis ; Number: 197 ; Publication date: 2012-12-14 Direct text access:
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Lietuvos Respublikos pridėtinės vertės mokesčio įstatymo 2, 58 ir 91 straipsnių pakeitimo įstatymas Nr. XI-386LTOfficial publication: Valstybės žinios ; Number: 93-3978 ; Publication date: 2015-01-01
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LOI modifiée DU 12 FEVRIER 1979 CONCERNANT LA TAXE SUR LA VALEUR AJOUTÉE (TVA) Texte coordonné
LOI modifiée DU 12 FEVRIER 1979 CONCERNANT LA TAXE SUR LA VALEUR AJOUTÉE (TVA) Texte coordonnéFROfficial publication: Journal officiel du Grand-Duché de Luxembourg – Mémorial A ; Publication date: 1001-01-01 ; Page: 00001-00113
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2007. évi CXXVII. törvény az általános forgalmi adóról
2007. évi CXXVII. törvény az általános forgalmi adórólHUOfficial publication: Magyar Közlöny ; Publication date: 1001-01-01 ; Page: 10893-10961 -
2018. évi XLI. törvény az egyes adótörvények és más kapcsolódó törvények módosításáról, valamint a bevándorlási különadórólHUOfficial publication: Magyar Közlöny ; Publication date: 1001-01-01 ; Page: 27257-27331
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MS does not consider NEM necessary
Member State does not consider the transposition necessary.MS does not consider NEM necessaryENPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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Implementatie van richtlijn nr. 2018/912/EU van de Raad van 22 juni 2018 tot wijziging van Richtlijn 2006/112/EG betreffende het gemeenschappelijke stelsel van belasting over de toegevoegde waarde wat betreft de verplichting tot inachtneming van een ondergrens voor het normale tarief (PB L 162/1)NLOfficial publication: Staatscourant (Journal Officiel néerlandais) ; Number: 47627 ; Publication date: 2018-08-24 ; Page: 00001-00001
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UStG 1994DEOfficial publication: Bundesgesetzblatt für die Republik Österreich ( BGBl. ) ; Number: BGBl. Nr. 663/1994 ; Publication date: 1994-08-23
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MS does not consider NEM necessary
Member State does not consider the transposition necessary.MS does not consider NEM necessaryPLPublication date: 1001-01-01 ; Transposition declaration: Not necessary
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Artigo 18.º, n.º 1, alínea c), do Decreto-Lei 394-B/84, de 26 de dezembro - Aprova o Código do Imposto sobre o Valor Acrescentado (IVA)PTOfficial publication: Diaro da Republica I ; Number: 297/1984, 1º Suplemento ; Publication date: 1984-12-26 ; Page: 00012-00044
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Lege privind Codul fiscalROOfficial publication: Monitorul Oficial al României ; Number: 688 ; Publication date: 2015-09-10 ; Page: 00002-00255
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Zakon o spremembah in dopolnitvah Zakona o davku na dodano vrednost
Zakon o spremembah in dopolnitvah Zakona o davku na dodano vrednostSLOfficial publication: Uradni list RS ; Number: 90/2015 ; Publication date: 2015-11-27 ; Page: 10116-10117
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Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty v znení neskorších predpisov (consolidated version as amended by 334/2017)SKOfficial publication: Zbierka zákonov SR ; Publication date: 2004-04-28
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Arvonlisäverolaki / Mervärdesskattelag (1501/1993)30/12/1993, muutettuna viimeksi / ändring senast genom (545/2018) 13/07/2018FIOfficial publication: Suomen säädöskokoelma (SK) ; Number: 1501/1993 ; Publication date: 1001-01-01
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Lag om ändring i lagen (1995:931) om ändring i mervärdesskattelagen (1994:200)
Lag om ändring i lagen (1995:931) om ändring i mervärdesskattelagen (1994:200)SVOfficial publication: Svensk författningssamling (SFS) ; Number: 1995:1365 ; Publication date: 1995-12-14
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MS does not consider NEM necessary
Member State does not consider the transposition necessary.MS does not consider NEM necessaryENPublication date: 1001-01-01 ; Transposition declaration: Not necessary