On 10 September 2026, the European Commission opened a consultation on changing EU VAT rules to better support circular business models. One of the three areas explicitly under review is the VAT treatment of second-hand goods. This work is connected to the forthcoming Circular Economy Act, with the wider evaluation and impact assessment expected to conclude in early 2027. The consultation runs until 4 November 2026 (Taxation and Customs Union, 10 September 2026). Responses go through the Commission’s Have Your Say page for the initiative.
It is a consultation, not an adopted rule.
At the time of writing there was no adopted change to the core EPBD life-cycle GWP deadlines (European Commission) or to Austria’s draft OIB-Richtlinie 7, whose consultation ran until 30 September 2026 (OIB).