Commission guidelines on VAT are explanatory notes and other documents produced by the Commission services in order to provide practical and informal guidance about how particular provisions of EU VAT law should be applied.
Guidelines issued by the Commission’s Directorate General for Taxation and Customs Union only contain practical and informal guidance about how EU law should be applied and are not legally binding.
They do not replace VAT Committee guidelines or Implementing Regulations, both of which have their own roles in the legislative process.
List of published Commission guidelines on VAT