On 7 April 2016 the Commission adopted an Action Plan on VAT – Towards a single EU VAT area.
Following the adoption of this Action Plan, the European Commission has made a series of proposals to work towards its completion.
18 January 2018 – VAT Rates
Proposal to introduce more flexibility for Member States to change the VAT rates they apply to different products.
18 January 2018 - Simplified VAT rules for SMEs
Proposal for new simplification rules to help reduce VAT compliance cost for small businesses.
30 November 2017 – Administrative Cooperation between Member States
Proposal for new rules on administrative cooperation between Member States' administrations in order to fight VAT fraud more efficiently.
4 October 2017 - Definitive VAT system
Proposal of a series of fundamental principles and key reforms for the EU's VAT area.
21 December 2016 - Generalised reverse charge mechanism
Proposal for a COUNCIL DIRECTIVE as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold.
1 December 2016 - VAT on cross-border e-commerce
As part of the Digital Single Market strategy a legislative proposal was made to modernise and simplify VAT for cross-border e-commerce.