Taxation and Customs Union

Communication on the future of VAT

On 6 December 2011, the European Commission adopted a Communication on the future of VAT which sets out the fundamental characteristics that must underlie the new VAT regime. It lists the priority actions for the coming years needed to create a simpler, more efficient and more robust.

For more information, please see the full text of the Communication (COM (2011) 851 ), the press release (IP/11/1508 ), the frequently asked questions (MEMO/11/874 ) and and the preparatory steps to the Communication.