The VAT Expert Group assists and advises the European Commission on VAT matters.
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.
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.
The meeting documents and the minutes of the meetings are available on CIRCABC