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Green Paper on the future of VAT– Towards a simpler, more robust and efficient VAT system

Title
Consultation on the ‘Green Paper on the future of VAT– Towards a simpler, more robust and efficient VAT system’
Policy fields

Taxation

Target groups

The Commission invites all interested parties to submit their contributions in response to the questions raised in the ‘Green Paper on the future of VAT– Towards a simpler, more robust and efficient VAT system’.

All stakeholders affected by this initiative – all citizens, organisations, businesses, public authorities, tax practitioners, tax experts and academics - are invited to provide their views on this matter

Period of consultation
From 01.12.2010  to 31.05.2011
Objective of the consultation

Value added tax (VAT) constitutes a major source of revenue for national budgets of the Member States of the European Union. However, the VAT system, which is based on legislation adopted at European level and applied at national level, suffers from numerous shortcomings which do not make it fully efficient and compatible with the requirements of a true single market.

The aim of this consultation is to launch a broad based debate with all the stakeholders on the evaluation of the current VAT system and the possible ways forward to strengthening its coherence with the single market and its capacity as a revenue raiser whilst reducing the cost of compliance. 

The Green Paper covers in particular the treatment of cross border supplies, as well as other key issues addressing tax neutrality, the degree of harmonisation required in the single market and reducing "red tape" whilst ensuring VAT revenues for Member States.

How to submit your contribution

We welcome contributions from citizens, businesses, organisations and public authorities.

  • If you are answering this consultation, please click here to 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 paper: Green Paper on the future of VAT– Towards a simpler, more robust and efficient VAT systempdf(103 kB) Choose translations of the previous link  .
For other language versions, please click on the bubble
Reference documents

Commission Staff Working Paper – Future of VATpdf(502 kB) Choose translations of the previous link  ’ accompanying the Green Paper on the future of VAT

Study on the feasibility of alternative methods for improving and simplifying the collection of VAT through the means of modern technologies and/or financial intermediariespdf(7.34 Mb) Choose translations of the previous link 

Summary of the studypdf(125 kB) Choose translations of the previous link 

Conference
'Green Paper on the future of VAT- Towards a simpler, more robust and efficient VAT system' Milan, Italy, 6 May 2011. See the details on our dedicated page.
Contact details
responsible service

Directorate-General for Taxation and Customs Union, Unit C1

e-mailTAXUD-VAT-greenpaper@ec.europa.eu
postal address

European Commission
Directorate-General for Taxation and Customs Union
VAT and other turnover taxes – Unit C1
Rue Joseph II 79 , Office J79 05/093
B-1049 Brussels

View the contributions
Responses
Results of consultation and next steps

Summary reportpdf(369 kB)

Protection of personal dataSpecific privacy statementpdf(17 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)