Navigation path

Additional tools

VAT reports published

Study to quantify and analyse the VAT Gap in the EU-27 Member States
Final Report
pdf(3 Mb)

The study aims to understand the recent trends in the field of VAT collection better, by updating the VAT Gap estimates for 2000-2006 produced in the Reckon Report of 2009 and by providing estimates for the VAT Gap for the period 2007-2011.
Press release IP/13/844 and frequently asked questions (MEMO/13/800).

19/09/2013
Report from the Commission to the Council on supplies on board of means of transport pdf(84 kB) Choose translations of the previous link 

Directive 2006/112/EC (the 'VAT Directive') provides that the Commission presents to the Council a report on the VAT treatment of goods and services, including restaurant and catering services, supplied to passengers on board means of transport. The report focuses not only on the place of taxation but also on exemptions currently applied in this sector.
The expert study of 8 February 2012 conducted by PwC for the Commission on this subject is published together with this report.

22/10/2012
Study on the VAT invoicing rules contained in the VAT Directive

A study on the VAT invoicing rules contained in the VAT Directive (2006/112/EC) was carried out for the European Commission by PricewaterhouseCoopers. It aims to look at the four principal areas of invoicing - the requirement to issue an invoice, the content of an invoice, electronic invoicing and the storage of invoices - with a view to mapping the existing legislation in all Member States, analysing burdens on business and Member States' control needs, and providing recommendations for a more harmonised and modern set of VAT invoicing rules.

16/01/2009
COM(2004) 855pdf(119 kB) Choose translations of the previous link 

Report from the Commission to the Council and the European Parliament: Fifth report under article 12 of Regulation (EEC, Euratom) No 1553/89 on VAT collection and control procedures - see also annexpdf(287 kB)

20/01/2005
COM (2004) 260

Report from the Commission to the Council and the European Parliament on the use of administrative cooperation arrangements in the fight against VAT fraud.

Press Release IP/04/523 Choose translations of the previous link  .

16/04/2004
COM (2001) 599

Report from the Commission on reduced VAT rates drawn up in accordance with Article 12(4) of the Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment.

22/10/2001
Taxation - Requirements imposed by Member States for invoicespdf(496 kB)

Study on the requirements imposed by the Member States, for the purpose of charging taxes, for invoices produced by electronic or other means (Tender XXI/98/CB-5010).

23/08/1999
COM (1999) 185

Commission Report on the Community Art Market
Report from the Commission to the Council on the Examination of the impact of the relevant provisions of Council Directive 94/5/EC on the competitiveness of the Community art market compared to third countries' art markets.

Press Release IP/99/274 Choose translations of the previous link  .

28/04/1999
A study of the VAT regime and competition in the field of passenger transportpdf(666 kB)

Passenger transport is taxed on the basis of distance covered in each Member State and tax is collected at internal frontiers. Many different tax rates apply to passenger transport across the EU with some Member States applying exemptions and zero-rates. Even within the same Member State competing modes of passenger transport may be taxed differently. The study explores the economic, fiscal and practical effects of a number of alternative taxation structures for passenger transport services performed within the EU.

23/10/1997
VAT on financial services

Report giving a detailed description of a modified form of the cash flow system of VAT (The TCA-ADD Report).

A study of Methods of Taxing Financial and Insurance Servicespdf(7.57 Mb), carried out for the European Commission by Ernst & Young, 1996 (The 'blue book').

Note:The Commission has from time to time sought consultants' reports on VAT on financial services and insurances. We frequently receive requests for access. To facilitate this, they are published on the website to the extent that the contents permit.

For the TCA-ADD Report, publication is restricted to the introduction and an extensive executive summary. The more detailed annexes of this report focus on field testing of the TCA model. This was undertaken with the assistance of several financial institutions and insurance companies who participated on an expressed commitment of confidentiality. As the annexes contain extensive data which was supplied on this understanding, these parts of the report are not being made publicly available.

11/11/1996
Study on the application of Value Added Tax to the property sectorpdf(499 kB)

This study performed for the European Commission deals with the application of Value Added Tax to the property sector in 15 Member States of the European Union.

30/09/1996
COM/88/799pdf(1.56 Mb) Choose translations of the previous link 

Second report from the Commission on the application of the common system of VAT, submitted in accordance with Article 34 of the Sixth VAT Directive.

20/12/1988