# EU VAT Pack — Source Citations

## Primary Legislation

| Source | URL | Rules |
|--------|-----|-------|
| Council Directive 2006/112/EC (VAT Directive) | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112 | EU-VAT-001 through EU-VAT-012 |
| Council Directive 2017/2455 (OSS amendments) | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32017L2455 | EU-VAT-006 |

## National Legislation

| Country | Source | URL | Rules |
|---------|--------|-----|-------|
| Luxembourg | Loi modifiée du 12 février 1979 | https://impotsdirects.public.lu/fr/legislation/tva.html | EU-VAT-LU-001 |
| Germany | UStG §12 | https://www.gesetze-im-internet.de/ustg_1980/__12.html | EU-VAT-DE-001 |
| France | CGI Article 278 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006304361 | EU-VAT-FR-001 |
| Belgium | Code de la TVA | https://finances.belgium.be/fr/particuliers/habitation/tva | EU-VAT-BE-001 |
| Netherlands | Wet OB 1968 | https://wetten.overheid.nl/BWBR0002629 | EU-VAT-NL-001 |
| Italy | DPR 633/1972 | https://www.normattiva.it | EU-VAT-IT-001 |
| Spain | Ley 37/1992 | https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740 | EU-VAT-ES-001 |
| Portugal | Código do IVA | https://info.portaldasfinancas.gov.pt | EU-VAT-PT-001 |
| Austria | UStG 1994 | https://www.ris.bka.gv.at | EU-VAT-AT-001 |
| Ireland | VATCA 2010 | https://www.irishstatutebook.ie | EU-VAT-IE-001 |
| Poland | Ustawa o VAT | https://isap.sejm.gov.pl | EU-VAT-PL-001 |
| Sweden | ML 1994:200 | https://www.riksdagen.se | EU-VAT-SE-001 |

## Rate Reference

| Source | URL |
|--------|-----|
| European Commission — VAT rates | https://taxation-customs.ec.europa.eu/vat-rates_en |

All rules last verified: 2026-01-15
