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Consultation on simplification of VAT collection procedures in relation to centralised customs clearance

Title
Consultation on simplification of VAT collection procedures in relation to centralised customs clearance
Policy fields

Taxation, Customs

Target groups

All citizens and organisations are welcome to contribute to this consultation.

Contributions are particularly sought from businesses that are considering using customs centralized clearance simplification in the future.

Period of consultation
From 12.07.2010 to 31.10.2010
Objective of the consultation

"Centralised clearance" introduced in Article 106 of the Modernised Customs Code is a possibility for the importers that hold an authorisation for this purpose to both declare and pay customs duties to the customs administration of their Member State of authorisation, independent from the actual place of import and destination of goods within the EU.

However, under the present rules of the VAT directive (directive 2006/112/EC), the importers, even using centralised clearance, would still be subject to VAT obligations in each Member State of physical arrival and destination of goods.

Therefore, keeping the import VAT system unchanged would run against the simplification objective of the Modernised Customs Code and against the Commission-wide objective of easing administrative burden on businesses.

The possible solutions were analysed by VAT and customs experts in the relevant working groups of the Commission dealing with these issues.

The aim of this consultation is to obtain business views on a series of solutions relating to the possible adaptations of VAT collection rules.

How to submit your contribution

We welcome contributions from citizens, organisations and public authorities: please click hereto submit your contribution.

 

Received contributions will be published on the Internet. It is important to read the specific privacy statement attached to this consultation for information on how your personal data and contribution will be dealt with.
View the consultation document
Consultation paperpdf(24 kB) Choose translations of the previous link 
Contact details
responsible service

Directorate General for Taxation and Customs Union, Unit C1

e-mailTAXUD-C1-CENTRCLEAR@EC.EUROPA.EU
postal address

European Commission
Directorate-General for Taxation and Customs Union
VAT and other turnover taxes –Unit TAXUD/C1
Rue de Spa 3, 05/36
B-1049 Brussels
Belgium

View the contributions
In the interests of transparency, organisations have been invited to provide the public with relevant information about themselves by registering in the Interest Representative Register and subscribing to its Code of Conduct. If the organisation is not registered, the submission is published separately from the registered organisations.
Results of consultation and next steps
Summary reportpdf(29 kB) Choose translations of the previous link 

Protection of personal dataSpecific privacy statementpdf(14 kB) Choose translations of the previous link 

 

"How to submit your contribution" in respect of organisations

In the interests of transparency, organisations (including, for example, NGOs, trade associations and commercial enterprises) are invited to provide the public with relevant information about themselves by registering in the Interest Representative Register and subscribing to its Code of Conduct

If you are a Registered organisation, please indicate the name and address of your organisation and your Register ID number on the first page of your contribution. Your contribution will then be considered as representing the views of your organisation.

Submit your contribution.

If your organisation is not registered, you have the opportunity to Register now.

Then return to this page to submit your contribution as a Registered organisation.

Responses from organisations not registered will be published separately. Non-registered organisations, please submit your contributions here

 

The Commission asks organisations who wish to submit comments in the context of public consultations to provide the Commission and the public at large with information about whom and what they represent. If an organisation decides not to provide this information, it is the Commission's stated policy to list the contribution as part of the individual contributions. (Consultation Standards, see COM (2002) 704, and Communication on ETI Follow-up, see COM (2007) 127 of 21/03/2007)