Taxation and Customs Union

EU VAT Forum

The EU VAT Forum offers a discussion platform where business and VAT authorities meet to discuss how the implementation of the VAT legislation can be improved in practice.

The European Commission Decision C(2018)4422 of 16 July 2018 renewed the EU VAT Forum mandate.

Main projects of the EU VAT forum

EU VAT Cross-border ruling : taxable persons may request an advance ruling with regard to the VAT treatment of complex cross-border transactions.

Double taxation dialogue: taxable persons may request VAT authorities to consult each other to solve cases of double taxation.

Guide on administrative cooperation between the Member States and Businesses in the field of VAT fraud: the EU VAT Forum recommends business and VAT authorities to take steps to improve cooperative compliance.

Voluntary disclosure: the EU VAT Forum has adopted recommendations on the use of voluntary disclosure schemes in VAT.

The documents of the EU VAT Forum meetings are accessible in the "EU VAT Forum (public group)" on the CIRCAC web site.

EU VAT Forum has endorsed a report on prevention and solution of VAT double taxation dispute.

Membership

The following organisations representing business have been appointed :

VAT Forum Members

More information

Report of the first activity period of the EU VAT Forum in 2012-2015