Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods.

This directive updates rules on Value Added Tax (VAT) for businesses selling services and goods online to consumers across the EU. It aims to simplify VAT collection and ensure fair competition. It affects businesses selling digital services, telecommunications, and broadcasting to consumers, as well as distance sales of goods. The changes help ensure VAT is paid in the country where the consumer is located.