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VAT Expert Group

The VAT Expert Group assists and advises the European Commission on VAT matters.

What's new

  • Call for applications for selection of VAT Expert Group members: due to the summer holidays, the deadline for submitting applications is extended until 12 September 2014.
    More detailed information regarding the conditions and procedure can be found in the call call for applicationspdf.
  • On 12 June 2014, the VAT Expert Group adopted an Opinionpdf on the definitive VAT regime for the taxation of intra-EU B2B supplies of goods.
  • The Group encourages business to take part in the survey (in English or French, German, Italian, Spanish, Polish) related to the ongoing study on applying the ‘destination principle’ to intra-EU B2B supplies of goods.
  • On 5 June 2014, a call for applicationspdf for the selection of members of the VAT Expert group was published. Applications must be sent by 18 July 2014 at the latest.

    More detailed information regarding the conditions and procedure can be found in the call for applications.



The Communication on the future of VAT – Towards a simpler, more robust and efficient VAT system tailored to the single market (COM(2011) 851) adopted on 6 December 2011 set out an action programme for a broad reform of the EU VAT system. It indicated that exchanges of views between the Commission and stakeholders to carry out the measures listed in this Communication and on any possible legislative initiatives would be organised in a permanent, structured and transparent way.

On 26 June 2012, the Commission adopted Decision 2012/C 188/02 setting up a group of experts on value added tax, the VAT Expert Group.

On 28 June 2012, a call for applications for the selection of the members of the VAT Expert Group)pdf Choose translations of the previous link  was published.


The group is composed of individuals with the requisite expertise in the area of VAT and organisations representing in particular businesses and tax practitioners which can assist in the development and implementation of VAT policies. Members are appointed for a mandate of 2 years.

On 20 September 2012, the Director-General for Taxation and Customs Union appointed the members of the VAT Expert Group to serve for the next 2 years.pdf This Decisionpdf(80 kB) was amended in March 2013.



The Chair can give observer status to certain individuals or organisations and, on a case-by-case basis, invite them to attend the meetings on issues deemed of particular interest to them.

To be given such a status, interested organisations or individuals are invited to indicate their interest to the Commission and provide it with the same information as that required in the Call for applications, including in particular their Transparency Register identification number.


The meeting documents and the minutes of the meetings are available on CIRCABC