Taxation and customs union

There are currently some technical problems with this website and some links may be broken.  We are working to resolve the problem.

Communications

This page contains a selection of Commission communications of major political and strategic importance to VAT in the European Union.

COM (2011) 851

Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee on the future of VAT - Towards a simpler, more robust and efficient VAT system tailored to the single market.

See also the press release (IP/11/1508 ) and the frequently asked questions (MEMO/11/874 ) and Commissioner Šemeta's speaking points .

6/12/2011
COM (2009) 325

Communication from the Commission to the Council and the European Parliament on the VAT group option provided for in Article 11 of Council Directive 2006/112/EC on the common system of value added tax

See also the press release IP/09/1078

2/07/2009
COM (2009) 20

Communication from the Commission to the Council. The technological developments in the field of e-invoicing and measures aimed at further simplifying, modernising and harmonising the VAT invoicing rules

See also press release IP/09/132 and the proposal COM (2009) 21

28/01/2009
COM (2008) 109

Commission Communication on possible measures to combat VAT fraud (Introduction of taxation for intra-Community supplies and introduction of a generalised reverse charge).

See also IP/08/291 and SEC(2008)249

22/02/2008
COM (2007) 758

COMMUNICATION FROM THE COMMISSION TO THE COUNCIL concerning some key elements contributing to the establishment of the VAT anti-fraud strategy within the EU (see also IP/07/1754 and SEC(2007)1584)

23/11/2007
COM (2007) 380

Communication from the Commission to the Council and the European Parliament on VAT rates other than standard VAT rates. See also the press release IP/07/1017 , MEMO/07/277 and COM(2007)381.

5/07/2007
COM (2006) 404

Communication from the Commission to the Council in accordance with Article 27(3) of Directive 77/388/EEC

19/07/2006
COM (2003) 614

Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee: Review and update of VAT strategy priorities.

Press Release IP/03/1447 .

20/10/2003
COM (2000) 348

Communication from the Commission to the Council and the European Parliament.
A Strategy to improve the operation of the VAT System within the context of the Internal Market

Press Release IP/00/615 .

7/06/2000