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EU VAT Forum

The European Commission has set up the EU VAT Forum, where business and tax authorities strive to improve the way VAT works in practice.

8 July 2014

VAT cross border rulings pilot case (CBR): mid-term review

The EU VAT Forum has made a first evaluation of the VAT cross border rulings pilot case. National tax authorities and businesses favour extending the initiative to other EU Member States. For further information see the information notepdf(91 kB) Choose translations of the previous link  and the interim reportpdf(91 kB) Choose translations of the previous link  containing a first list of cross-border rulings. 

 

22 January 2014

More legal certainty on VAT regime for cross border transactions: VAT cross border rulings test case extended

The European Commission has announced that the EU VAT Forum extended the test case for another year. The pilot project has also been opened to other Member States than the ones already participating. For further information see the press notice.

 

June 2013 – December 2014

Cross border VAT Rulings test case in 15 Member States

See the descriptionpdf(11 kB) Choose translations of the previous link  in the 14 languages of the participating Member States.

Within the framework of the EU VAT Forum, 15 EU Member States have agreed to participate in a test case for private VAT ruling requests relating to cross-border situations.
Taxable persons planning cross-border transactions between two or more of these participating Member States (Belgium, Estonia, Spain, France, Cyprus, Lithuania, Latvia, Malta, Hungary, Netherlands, Portugal, Slovenia, Finland, Sweden and the United Kingdom) can ask for such a ruling with regard to the transactions they envisage.

More detailed information regarding the conditions and procedure can be found in the information noticepdf(127 kB) Choose translations of the previous link  .
The test case started on 1 June 2013 and is scheduled to last till the end of 2014.


Membership

The following organisations representing business, have been appointed for a three year mandate starting on 1 October 2012.
Members listpdf Choose translations of the previous link 

 

Meetings

The documents corresponding to the meetings are accessible in the public group "EU VAT Forum" on the CIRCABC web site

 


Background


July 2012

  • On 6 July 2012, a call for applicationspdf for the selection of the members of the VAT Forum, representing business, was published.

2008-2012

In its Communication of December 2008 (COM/2008/807pdf Choose translations of the previous link  ) the Commission presented a short-term action plan for combating VAT fraud. It also suggested a reflection on a longer-term approach that could take into account technological developments and new strategies regarding compliance and monitoring, with the overall aim of reducing the involvement of tax authorities and the administrative burden on business.

Given the taxpayers' crucial role in making the VAT system work, the Commission proposed a new approach based on voluntary compliance, risk assessment and monitoring. This approach called upon the expertise of business representatives.

In March 2010, the 'Business experts group on a smooth functioning of the VAT in the EU', also known as "the Business expert group on VAT (BEGV), was set up in order to discuss at EU level the actual practical problems that arise from managing the VAT system as it is implemented in the Member States, as well as suggestions for possible solutions for reducing the administrative burden.

On 23 February 2011, Member States agreed on setting up a new ad hoc expert group, known as the 'tax authorities' dialogue platform' (TADP). The much-changed business environment prompted some Member States to develop a customer-led business strategy which is based on understanding the different groups of taxpayers/customers, their behaviours and the difficulties they experience when dealing with tax authorities — from the individual filing of a tax return to the needs of a large business. The aim of this approach was to create a level playing field for compliant businesses for fairer competition and it allowed the tax authorities to allocate resources to combat fraud more efficiently.

Both expert groups have started working in order to prepare the dialogue between tax authorities and business experts which is due to take place in the EU VAT forum. They have identified some topics of common interest which could be put on the agenda of the EU VAT Forum.