About this consultation

Consultation period
27 February 2018 - 25 April 2018

Consultation outcome

Individual contributions will be published on the consultation web page and a Synopsis Report will summarise the results of all consultation activities linked to this initiative. This report will also be published on the consultation web page.

Target group

The fight against VAT fraud on cross-border online sales to final consumers involve different stakeholders: the tax authorities in EU countries, payment intermediaries, online sellers, other businesses and citizens / consumers. Interested organisations, institutions and public authorities as well as academic researchers are also invited to provide their views on this matter.

Some questions are mainly addressed to stakeholders with expert knowledge but all questions are open to all stakeholders.

Tax authorities and payment intermediaries will be invited to express their opinion via a specific questionnaire, during the month of March 2018. In the same period, SMEs will be invited to express their opinion through the "Enterprise Europe Network".

Objective of the consultation

This consultation aims at collecting different stakeholders opinion on:

  • the problem of VAT fraud in the field of e-commerce (business to consumers cross-border sales of goods and service) and its EU dimension;

  • whether the current EU legal framework to fight VAT fraud provides the tax authorities in EU countries with the proper tools to fight VAT fraud in the field of e-commerce;

  • whether a EU harmonised approach could provide for better tools to tax authorities in EU countries to fight the VAT fraud in the field of e-commerce;

  • the impact of the different policy options in terms of fighting fraud, regulatory costs and individuals rights, including issues of privacy and protection of personal data.

How to submit your response

The questionnaire takes about 30 minutes to complete. The online questionnaire allows respondents to upload a document, such as a position paper. This document will be published together with the response and taken into account in the analysis of results.

Respondents are offered an online questionnaire via the EU Survey application which is available at the link below. Responses are submitted through that application. Translations of the questionnaire into Bulgarian, Croatian, Czech, Danish, Dutch, Estonian, Finnish, French, German, Greek, Hungarian, Irish, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish will be available subsequently.

View the questionnaire

Additional information

Context of the consultation

This initiative is one of the last deliveries of the 2016 VAT Action Plan. It complements the recently adopted VAT Digital Single Market Package. The latter simplified VAT rules for cross border business to consumers (B2C) supplies, while this initiative is about the administrative cooperation tools for the competent tax authorities to detect and control VAT non-compliant sellers trading online.

Transparency Register

In the interests of transparency, organisations have been invited to provide the public with relevant information about themselves by registering in the Transparency Register and subscribing to its Code of Conduct. If the organisation is not registered, the submission is published separately from the registered organisations.

Protection of personal data

The policy on "protection of individuals with regard to the processing of personal data by the Community institutions" is based on Regulation (EC) N° 45/2001 of the European Parliament and of the Council of 18 December 2000.

Please, note that regardless the option chosen, your contribution may be subject to a request for access to documents under Regulation 1049/2001 on public access to European Parliament, Council and Commission documents. In this case, the request will be assessed against the conditions set out in the Regulation and in accordance with applicable data protection rules.

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Should you have a problem completing this questionnaire or if you require particular assistance, please contact: