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Simplification and modernisation of VAT obligations

At the end of 2003, the European Commission has closed a wide consultation of enterprises on the outcome of a study relating to the simplification and modernisation of VAT obligations.

This study was carried out on behalf of the European Commission by PriceWaterhouse&Coopers and was finalised on 17 January 2003 .

The contributions received in the framework of this consultation will be taken into account by the Commission in its forthcoming works. A summary of these contributions will also be published soon.

This consultation was based on the following documents :

  • a descriptive report giving detailed information about VAT obligations in each of 15 Member States. This report contains 4 annexes with comparative tables.
  • the executive summary of the intermediate report PDF document English - 68 KB, summarising the positions expressed by European business organisations and national tax administrations during the consultation process which was carried out by the consultant.
  • the executive summary of the final report PDF document English - 205 KB, summarising the consultant's conclusions on a possible way forward on simplifying and modernising VAT obligations.