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.
Information on the VAT cross border rulings pilot project is on the dedicated page.
The following organisations representing business, have been appointed for a three year mandate starting on 1 October 2012.
Members list .
A call for applications for EU VAT Forum business members (2015-2018) was launched on 20 February 2015 and closed on 20 March 2015.
The documents corresponding to the meetings are accessible in the public group "EU VAT Forum" on the CIRCABC web site
- On 3 July 2012 the Commission adopted Decision 2012/C198/05, OJ C 198 of 6 July 2012
- On 6 July 2012, a call for applications for the selection of the members of the VAT Forum, representing business, was published.
In its Communication of December 2008 (COM/2008/807 ) 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.