Taxation and customs union

EU VAT Forum

The EU VAT Forum offers a discussion platform where business and VAT authorities meet to discuss how the implementation of the VAT legislation can be improved in practice.  

The EU VAT Forum was set up by a decision of the European Commission of 3 July 2012, 2012/C198/05, OJ C 198 of 6 July 2012.

 

Main projects of the EU VAT forum

EU VAT Cross-border ruling: taxable persons may request an advance ruling with regard to the VAT treatment of complex cross-border transactions.

Double taxation dialogue : taxable persons may request VAT authorities to consult each other to solve cases of double taxation.
Guide on administrative cooperation between the Member States and Businesses in the field of VAT fraud: the EU VAT Forum recommends business and VAT authorities to take steps to improve cooperative compliance.

Voluntary disclosure: the EU VAT Forum has adopted recommendations on the use of voluntary disclosure schemes in VAT.
The documents of the EU VAT Forum meetings are accessible in the "EU VAT Forum (public group)" on the CIRCABC web site

 

Membership

The following organisations representing business have been appointed for a three year mandate starting on 1 October 2015:

VAT Forum Membres

 

 

More information

Report of the first activity period of the EU VAT Forum in 2012-2015