VAT Expert Group

• What's new
• Background
• Membership
• Meetings

The VAT Expert Group assists and advises the European Commission on VAT matters.

What's new

September 2016

• On 29 September 2016, the Director-General for Taxation and Customs Union appointed the members and observers to the VAT Expert Group for a mandate of 3 years starting on 1 October 2016.
• On 23 September 2016, the VAT Expert Group adopted an Opinion on the work on the definitive VAT regime.

July 2016

• On 5 July 2016, a call for applications for the selection of members and observers in the VAT Expert group was published. Applications must be sent by 14 September 2016 at the latest. More detailed information regarding the conditions and procedure can be found in the call for applications.
• On 5 July 2016, the Commission adopted Decision C(2016) 4098 amending Decision 2012/C 188/02 with regard to the duration of the mandate of the members of the VAT Expert Group.

May 2016

• On 20 May 2016, the VAT Expert Group adopted an Opinion on the Action Plan on VAT – Creating a definitive regime.

April 2015

• On 31 March 2015, the VAT Expert Group adopted an Opinion on the Cross-Border Rulings.

June 2014

• On 12 June 2014, the VAT Expert Group adopted an Opinion on the definitive VAT regime for the taxation of intra-EU B2B supplies of goods.

Background

The Communication on the future of VAT – Towards a simpler, more robust and efficient VAT system tailored to the single market (COM(2011) 851) adopted on 6 December 2011 set out an action programme for a broad reform of the EU VAT system. It indicated that exchanges of views between the Commission and stakeholders to carry out the measures listed in this Communication and on any possible legislative initiatives would be organised in a permanent, structured and transparent way.

On 26 June 2012, the Commission adopted Decision 2012/C 188/02 setting up a group of experts on value added tax, the VAT Expert Group. This Decision was amended in July 2016.

Membership

The group is composed of individuals appointed in a personal capacity with the requisite expertise in the area of VAT and organisations representing in particular businesses and tax practitioners which can assist in the development and implementation of VAT policies.

The Commission can give observer status to certain individuals or organisations and, on a case-by-case basis, invite them to attend the meetings on issues deemed of particular interest to them.

On 5 July 2016, a call for applications for the selection of members and observers in the VAT Expert group was published. On 29 September 2016, the Director-General for Taxation and Customs Union appointed the members and observers in the VAT Expert Group for a mandate of 3 years starting on 1 October 2016.

Meetings

The meeting documents and the minutes of the meetings are available on CIRCABC