New VAT rules for e-commerce will be rolled out across the EU in July to simplify life for businesses that sell goods online, while ensuring a more level playing field with online companies from outside the EU. These rules will be particularly significant for anyone selling goods online or running an online marketplace.
On 26 April 2021, the European Commission launched a public consultation to gather views on the implementation of the Union Customs Code (the UCC), the main EU legislative framework for customs.
Today, 21 April, the 100th meeting of the Standing Committee on Administrative Cooperation (SCAC) took place.
The first meeting of SCAC took place on 20 and 21 January 1992 to prepare the VAT arrangements for cross-border transactions that entered into force along the Internal Market in 1993. After almost 30 years of cooperation, it is the right time to look back and reflect on the achievements of the European Union in this domain.
On 19 April 2021, the Commission decided to extend the temporary waiver of customs duties and Value-Added Tax (VAT) on imports from non-EU countries of medical devices and protective equipment used in the fight against COVID-19.
Join our online Event on Green Taxation today from 16h00 until 18h00 hosted by Executive Vice-President Frans Timmermans and Commissioner Paolo Gentiloni.
On 12 April 2021, the Commission proposed to exempt from Value-Added Tax (VAT) goods and services made available by EU bodies and agencies to Member States and citizens during times of crisis. The initiative will maximise the efficiency of EU funds used in the public interest to respond to crises, such as natural disasters and public health emergencies. It will also strengthen EU-level disaster and crisis management bodies, such as those falling under the EU’s Health Union and the EU Civil Protection Mechanism.
The Commission welcomes the provisional political agreement reached today by the European Parliament and EU Member States on the new Customs Control Equipment Instrument for 2021-2027.
New customs agreements with Switzerland and Norway on mutual recognition of security measures become applicable from 15 March.
On 15 March, the European Commission and Member State customs authorities are launching an important transition for the trans-European customs systems for export and transit, starting with the successful deployment of the new UCC AES and UCC NCTS-Phase 5 IT systems in Germany.
Le 3 mars 2021, la Commission européenne a adopté une proposition renouvelant le régime de l’octroi de mer dans les régions ultrapériphériques de l'UE de la Guadeloupe, de la Guyane française, de la Martinique, de Mayotte et de la Réunion pour la période 2022-2027. Ce régime permet d’accorder des exonérations ou des réductions de la taxe octroi de mer en faveur d'une liste limitée de produits fabriqués localement. La proposition actuelle de 2014 allait expirer en juin 2021.
Commission publishes the second report on the progress in developing the electronic systems provided for under Article 278a of the Union Customs Code (UCC).
An updated version of the Guidance document on Rules of Origin of the EU-Vietnam FTA has been published.
This update addresses issues encountered by economic operators in the application of the Agreement, in particular the issue concerning the requirement from the Vietnamese customs authorities of a signature on statements origin made out by EU exporters.
It also clarifies how the product specific rule for Chapter 62 and for Chapter 19 have to be understood.
As from Monday 25 January 2021, the economic operators established in the EU may apply electronically to become a registered exporter, using the REX Trader Portal.
Watch the full video message from Paolo Gentiloni.
On 18 January, the Commission published its 3rd report on the implementation of the EU Strategy and Action Plan on Customs Risk Management.
Article 3(7) to Article 3(11) of the EVFTA Origin Protocol establishes a possibility of cumulation in Vietnam with fabrics originating in South Korea.
Vietnam and South-Korea have fulfilled on 23 December 2020 the required conditions set out in Article 3(10) for the application of this cumulation. Therefore, from 23 December 2020, the cumulation is applicable.
Further information may be found in section 5.3 of the Guidance Document on Rules of Origin of the EU-Vietnam FTA.
Since 1 January 2021, the transition period for the application of the Registered Exporter system (the REX system) in the Generalized System of Preferences (GSP) is over for all countries.
After that the transition period for the BREXIT has ended on 31 December 2020, the UK OCTs have been removed from the table providing the dates of application of the REX system by the different OCTs.
From 1 July 2021, the EU will introduce new VAT e-commerce rules to ensure fair competition for EU businesses and reduce VAT losses resulting from the importation of low value consignments (i.e. goods with a value not exceeding EUR 22) from third countries.
HAITI has fulfilled the two pre-requisites for the application of the REX system.
Value limits expressed in Euro and corresponding amounts in national currencies for Paneuromed have been published.
On 18 December, the Commission adopted a proposal to put in place a new decision-making process to create more certainty around certain VAT rules, leading to less red-tape and reducing costs of cross-border business for EU companies.
On 7 December 2020, a package of 21 decisions was adopted by the Council of the EU to increase trade between the European Union and neighbouring countries in the Pan-Euro-Mediterranean region. These decisions mean that the EU and 20 trading partners in the region will update their free trade agreement by modernising the rules of origin, to make them more flexible and business-friendly.
On 14 December 2020, DG TAXUD Director-General Mr Gerassimos Thomas and World Customs Organisation (WCO) Secretary General Mr Kunio Mikuriya signed an Administrative Arrangement between DG TAXUD and WCO by which the Customs Laboratories European Network (CLEN) was recognised as the WCO Regional Customs Laboratory for Europe.
On 7 December, the European Commission welcomed the adoption of important new measures which will enable Member States to relieve EU hospitals, medical practitioners and individuals of Value-Added Tax (VAT) when acquiring coronavirus vaccines and testing kits.
Sint Maarten has fulfilled the two pre-requisites and is applying the REX system as from 7 December 2020.
The European Commission welcomes the recent compromise reached by Member States to extend EU tax transparency rules to digital platforms, making sure that those who make money through the sale of goods or services on platforms also pay their fair share of tax.
Value limits expressed in Euro and corresponding amounts in national currencies for Columbia, Ecuador and Peru have been published.
The production and sale of illicit drugs is one of the most profitable areas for organised crime groups. EU citizens are estimated to spend over EUR 30 billion every year on purchasing illicit drugs.
On 26 November, European Tax Administrations and the European Commission held their yearly summit (TADEUS), to address challenges and set out priorities in the context of the COVID-19 pandemic.
Value limits expressed in Euro and corresponding amounts in national currencies for Chile, Central America, Korea, Singapore and Vietnam have been published.
The Commission launches the third cycle 2020-2021 of the EU Recognition for Customs academic programmes (Bachelor’s, Master’s, and modules within those programmes). The aim is to equip students with the optimal competencies to engage in – or further advance in – their Customs career, both in public and in private sectors. Such recognised academic programmes are expected to significantly contribute to the rise of Customs performance and professionalism.
The European Commission has published the latest version of the Combined Nomenclature (CN), applicable as from 1 January 2021.
On 28 October 2020, the European Commission adopted further measures in the area of taxation and customs to tackle the ongoing coronavirus pandemic.
On 28 October, the European Commission proposed a new initiative that will make it easier for different authorities involved in goods clearance to exchange electronic information submitted by traders.
The Commission has enhanced its supports to economic operators and customs authorities regarding the determination of the non-preferential origin of e-bikes imported in the EU. The non-preferential origin non-binding list rule for e-bikes, classified under HS heading 8711 60, has indeed been aligned on the one for bicycles.
On 28 September 2020, the European Commission launched a new Customs Union Action Plan, setting out a series of measures to make EU customs smarter, more innovative and more efficient over the next four years. The measures will strengthen the Customs Union as a cornerstone of the Single Market. They also confirm its major role in protecting EU revenues and the security, health and prosperity of EU citizens and businesses.
On 22 September 2020, more than 100,000 exporters are registered in the Registered Exporter System (REX).
The EU and Ghana have adopted a common reciprocal protocol on rules of origin to the EU-Ghana stepping stone Economic Partnership Agreement (EPA).
Exports from the EU to Ghana shall benefit from the preferential tariff treatment of the EPA upon presentation of an origin declaration made out by any exporter for consignments equal or below EUR 6 000, or by exporters registered in the EU’s REX system for consignments which value exceeds EUR 6 000.
Due to the effects of the Covid-19 pandemic, the Commission is making the proposal submission process more flexible for applicants.
Value limits expressed in Euro and corresponding amounts in national currencies for Vietnam has been published.
On 24 August 2020, the European Commission adopted a package of proposals that aims to increase trade between the European Union and neighbouring countries in the Pan-Euro-Mediterranean (PEM) region. The proposals will modernise the EU's preferential trade agreements with 20 PEM trading partners by making the relevant ‘rules of origin' in those agreements more flexible and business-friendly. The proposals concern the amendment of the origin rules in the EU bilateral agreements with 20 Contracting Parties to the PEM Convention.
On 11 August the Commission submitted a proposal to extend the existing Council Decision on dock dues (octroi de mer) by six months, with a new expiry date of 30 June 2021. This is in view of the significant negative economic impact of the COVID-19 pandemic on the French outermost regions. The Council Decision authorises France to exempt certain products produced locally in the French outermost regions from dock dues or to reduce the rate of dock dues charged on them.
The European Commission has today proposed changes to the EU’s VAT (value added tax) rules, in preparation for the end of the transition period with the United Kingdom.
On 4 August 2020, the European Commission submitted a proposal for a Council Decision to continue authorising Spain to apply total exemptions from or partial reductions in the tax known as ‘Arbitrio sobre las Importaciones y Entregas de Mercancías en las Islas Canarias’ (AIEM) in respect of some products that are produced locally in the Canary Islands (listed in the Annex of the Decision).
The Commission welcomes the new rules governing excise duties on alcohol within the EU, which were agreed on 30 July 2020.
The College has appointed Mr Thomas Gerassimos as new Director-General in the Directorate-General for Taxation and Customs Union (DG TAXUD). He has a background in economy, financial affairs and energy. His last position was Deputy Minister of Energy in the Greek government. Before that, he has worked within the European Commission as Director at DG ECFIN (2009-2014) and Deputy Director General at DG ENER (2014-2019). All DG TAXUD is looking forward working with him soon.
On 24 July 2020, the European Commission adopted a proposal for a Council Decision authorising France to continue applying a reduced rate of certain indirect taxes on ‘traditional’ rum produced in Guadeloupe, French Guiana, Martinique and Réunion, with an increased quota of 153,000 hectolitres of pure alcohol per annum.
On 23 July 2020, the European Commission launched public consultations on two initiatives that aim to maximise the impact of taxation in meeting the EU’s climate goals. The revision of the Energy Tax Directive (ETD) and the creation of a Carbon Border Adjustment Mechanism (CBAM) were identified in the European Green Deal as means to help with the transition towards a greener and more sustainable economy, together with the European Green Deal investment plan, the just transition mechanism and other measures.
On 23 July 2020 the European Commission decided to prolong the temporary relief for customs duties and VAT on the import of medical devices and protective equipment from third countries in order to help in the fight against coronavirus until 31 October 2020.
Extension of the transition period for the application of the REX system to 31 December 2020 because of the COVID19 pandemic for HAITI, MADAGASCAR, SENEGAL and VIETNAM.
On 15 July, the European Commission adopted an ambitious new Tax Package to ensure that EU tax policy supports Europe’s economic recovery and long-term growth. The Package is built on the twin pillars of fairness and simplicity. Fair taxation remains a top priority for the European Commission, as a means of protecting public revenues, which will pay an important role for the EU’s economic recovery in the short-run and prosperity in the long-run.
On 14 July, the European Commission recommended that Member States do not grant financial support to companies with links to countries that are on the EU’s list of non-cooperative tax jurisdictions. Restrictions should also apply to companies that have been convicted of serious financial crimes, including, among others, financial fraud, corruption, non-payment of tax and social security obligations.
The European Commission has decided to extend the deadline for the second call for applications for the selection of members of the CESOP Expert Group to 7 August 2020.
On 26 June and 29 June 2020, the European Commission amended the UCC Delegated Act and the UCC Implementing Act to better serve the needs of economic operators and customs administrations. The new rules enter into force on 16 and 20 July 2020, respectively.
The European Commission is publishing a call for proposals to enhance the involvement of civil society in the advocacy, design and implementation of EU actions to combat tax evasion, tax avoidance and aggressive tax planning and to promote fair taxation.
The 2019 e-Customs annual progress report has been published. It reflects the activities in the area of e-customs of previous year performed by Member States and the EU Commission.
GSP: extension of the transition period for the application of the REX system to 31 December 2020 because of the COVID-19 pandemic for Tajikistan, Bangladesh, Philippines and Indonesia.
On 29 June, the European Commission released a new, improved version of the Customs Decisions system (CDS).
On 31 May 2020 The European Commission (Directorate-General for Taxation and Customs Union) awarded four academic programmes (Bachelor’s, Master’s, and modules within) with the “EU Recognition Certificate for Customs academic programmes”. The recognised academic programmes are expected to significantly contribute to the rise of Customs performance and professionalism.
On 18 June 2020, the European Commission submitted a proposal for a Council Decision to continue authorising Portugal to apply a reduced rate of excise duty on locally-produced and consumed rum and liqueurs in Madeira, and on locally-produced and consumed liqueurs and eaux-de-vie in Azores. The new derogation would run until 2027, and would be extended to include Azorean rum and to provide a 50% reduction of the excise duty rate on sales on the Portuguese mainland of all products covered.
On 5 June 2020, the European Commission decided to adopt an Implementing Regulation to extend the transition period for the application of the registered exporter (REX) system in certain beneficiary countries of the Generalised System of Preferences (GSP).
On 1 June, the European Commission launched the electronic system for traders for the Standardised Exchange of Information (INF, Special Procedures).
On 5 May 2020 the ESA-EU Customs Cooperation Committee adopted Decision No 1/2020 granting a derogation from the rules of origin with regard to 100 tonnes of salted snoek imported into the Union from 5 May 2020 to 4 May 2021 in accordance with Article 42(1) of Protocol 1 to the interim EPA.
CLASS is the new single access point to different types of classification information of the goods that enter or leave the European Union
Solomon Islands has deposited its act of accession to the EU-Pacific EPA on 7 May 2020, becoming the 4th Pacific island State to the Economic Partnership Agreement, alongside Fiji, PNG and Samoa.
On 15 March 2021 the European Union will launch a new EU customs pre-arrival security and safety programme, supported by a large-scale information system called ICS2 (Import Control System 2).
Given the issues faced by the industry to tackle the current COVID-19 crisis, the European Commission has decided to publish a second call for applications for the selection of members of the CESOP Expert Group. This second call for applications will complement the first one and allow for more members to join the work of the Expert Group.
The European Commission has decided today to postpone the entry into force of two EU taxation measures to take account of the difficulties that businesses and Member States are facing at the moment with the Coronavirus crisis. First, the Commission has proposed to postpone the entry into application of the VAT e-commerce package by 6 months. These rules will apply as of 1 July 2021 instead of 1 January 2021, giving Member States and businesses more time to prepare for the new VAT e-commerce rules.
On 3 March 2020, the European Commission published a survey to gather actors of the payment industry’s opinion on the implementation of the legislative package on the transmission and exchange of payment data in order to fight VAT fraud (CESOP). The deadline to answer the survey has been extended to 4 May 2020.
In addition, the first meeting of the CESOP expert group, that will assist the Commission in implementing the proposal, has also been postponed to 11 and 12 May 2020. The deadline to submit applications to be member of the CESOP Expert Group is 24 April 2020.
See “VAT Committee”.
On 3 April, the European Commission published a decision helping Member States affected by the coronavirus pandemic to temporarily suspend customs duties and VAT on protective equipment and medical devices.
On 14 January 2020, the EPA Committee adopted Decision No 1/2020 amending certain provisions of Protocol 1 (OJ L 93, 27 March 2020, p. 1-194). The amended Protocol 1 enters into force on 31 March 2020 and replaces in its entirety the current text.
The Explanatory Notes on the EU VAT changes in respect of call-off stock arrangements, chain transactions and the exemption for intra-Community supplies of goods (“2020 Quick Fixes”) are now available in 23 official EU languages.
On 27 March 2020, the European Commission published a call for applications for actors in the payment industry willing to be members of the expert group that will assist the Commission in implementing the legislative package on the transmission and exchange of payment data in order to fight VAT fraud (CESOP).
On 18 March 2019, the European Commission published a survey for actors in the payment industry in order to gather their views on the implementation of the legislative package on the transmission and exchange of payment data in order to fight VAT fraud.
On 14 February 2020, a call for applications for the selection of non-governmental members of the Platform for Tax Good Governance has been published. Applications must be sent by 31 March 2020 at the latest.
The Commission has published country reports analysing each Member State's key socio-economic challenges.
See “VAT Committee”
On 18 February, EU finance ministers updated the EU list of non-cooperative tax jurisdictions. As part of the EU listing process, jurisdictions are assessed on tax transparency, fair taxation and real economic activity. Those that fall short are asked for a commitment to address deficiencies within a set deadline.
On 18 February 2020, the Council has approved new measures to transmit and exchange payment data in order to fight e-commerce VAT fraud.
New tax revenues data for 2018. This update also reviews and updates data from previous years.
The European Commission has conducted an evaluation of the functioning of Directive 2011/64/EU. The evaluation examined if the excise duty rates applied to manufactured tobacco have protected public health and ensured a proper functioning of the internal market. The evaluation shows that the current legislation has been working well in terms of predictability and stability of fiscal revenues for Member States. Directive 2011/64/EU has also provided a high degree of flexibility for Member States to implement their national fiscal policies regarding traditional tobacco products.
European Commission publishes annual report on how taxation can help meet our greatest challenges.
On 26 January, the EU celebrates International Customs Day.
Council Decision (EU) 2019/2196 of 19 December 2019 amending Decision 2013/755/EU on the association of the overseas countries and territories (OCTs) with the European Union (‘Overseas Association Decision’) has been published in the OJ on 30 December 2019.
EU VAT Forum has endorsed a report on prevention and solution of VAT double taxation dispute.
On 13 December 2019, the European Commission published a report on the progress achieved in the development of the electronic systems under the UCC since its entry into force on 1 May 2016. This report was submitted to the Council and the European Parliament.
The European Customs Data Model Version 5.1 (EUCDM) is available on the EUCDM website.
On Tuesday, 10 December, the European Commission’s Directorate-General for Taxation and Customs Union hosted a ceremony in Brussels to honour the seven academic programmes which have earned the “EU Recognition for Customs academic programmes” in 2019.
See “VAT Committee”
Outcome of the 9th Joint Committee meeting on the revision of the PEM Rules of Origin
Commissioner for Economic and Financial Affairs, Taxation and Customs Union, Pierre Moscovici is co-signing on the 26 November 2019 a €2 million grant contract with OECD partners today, in support of developing countries’ efforts to meet global standards in tax transparency and information exchange. The signing takes place in the margins of the 10th Anniversary Meeting of the Global Forum in Paris.
The Commission launches the 2020 cycle of the EU Recognition for Customs academic programmes (Bachelor’s, Master’s, and modules within those programmes).
The Council found North Macedonia compliants with all its commitments and removed it from the EU list completely. Belize moved from the black list to the grey list.
The latest version is now available as Commission Implementing Regulation (EU) 2019/1776 in EU Official Journal L 280 of 31 October 2019. This version applies from 1 January 2020.
Taxation Paper 76 - "Estimating International Tax evasion by individuals"
The European Commission’s Directorate General for Taxation and Customs (DG TAXUD) is organising on 6 December 2019 an event on “VAT in the Digital Age” in Brussels, Belgium. This event will bring together stakeholders working in the field of Value Added Tax (VAT) to reflect on the opportunities and challenges that new technologies bring in the area of VAT.
The Council found United Arab Emirates, Albania, Costa Rica, Serbia, Switzerland and Mauritus compliant with all its commitments and removed them from the EU list completely. Marshall Islands moved from the black list to the grey list.
The European Customs Data Model Version 5.0 (EUCDM) is available on the EUCDM website. This version takes account of the changes that have been introduced by the latest amendment to the UCC Implementing Regulation that was prepared to enable Member States to comply with new VAT rules for e-commerce and new rules to fight VAT fraud.
On 1 October 2019, the European Commission has launched the EU Customs Trader Portal, an electronic single point-of-access for a number of EU customs procedures such as decisions on Binding Tariff Information and applications for Authorised Economic Operator status.
Fake and potentially dangerous goods worth nearly €740 million stopped at EU customs in 2018.
EU tax transparency rules on the automatic exchange of information between Member States are delivering added-value when it comes to countries’ ability to crack down on tax avoidance, according to an evaluation published on 16 September 2019 by the Commission.
EU rules on energy taxation no longer deliver the same positive contribution as when they first came into force in 2003, according to a new report published by Commission services on 12 September 2019.
As of 1 October 2019, applications for "Authorised Economic Operator" status (AEO) will have to be made electronically through the EU trader portal.
The EU VAT Mini One Stop Shop or VAT MOSS is the system for the collection and transmitting of VAT for telecommunications, broadcasting and electronic services (TBE services) supplied to final consumers across the 28 EU countries.
EU countries lost €137 billion in VAT revenues in 2017
Take part in the public consultation on Tax Breaks for rum produced in French overseas territories
The Commission published the statistics on pending Mutual Agreement Procedures (MAPs) and Advance Pricing Agreements (APAs).
As of 19 July 2019, a new version of the European Union Customs Data Model (EUCDM) web-publication is live and accessible for the whole world! EUCDM 4.0 reflects all the recent changes in the customs legislation which affects the data requirements. The new version now also contains the provisions for the low value consignment data-set. By using the web-publication of the EUCDM all interested parties can see the legal provisions of the UCC DA and UCC IA in a reader-friendly, structured way, thus facilitating the use of information.
An updated list of EU VAT Cross-Border Rulings (EU CBR) is available. The pilot project carried out by 18 participating Member States helps businesses to get more legal certainty about their VAT obligations when envisaging cross-border transactions in the EU.
Following an amendment to the Union Customs Code Delegated Regulation (EU) 2015/2446, it will be possible from 1 January 2021 to declare goods up to 150 € using a customs declaration that requires 3 times less data than a standard declaration.
Today, the EU published new rules allowing the EU to impose anti-dumping and anti-subsidy measures in case of unfair trade in goods brought to the continental shelf or the exclusive economic zones of EU Member States.
On 1 July representatives of the European Union and Hong Kong Customs met to discuss the state of play and next steps of our bilateral customs cooperation. This was the eleventh meeting of the “Joint Customs Cooperation Committee” under the bilateral Customs Cooperation and Mutual Administrative Assistance Agreement signed in 1999. Discussions focused on the implementation of our Action Plan on the enforcement of Intellectual Property Rights, the possible prospects for the mutual recognition of Authorised Economic Operators, the fight against fraud and single window.
New EU rules come into force today to ensure quicker and more effective resolution of tax disputes between Member States, making life easier and offering much more tax certainty for businesses and individuals experiencing double taxation issues.
The European Commission’s taxation trends report shows tax revenues from environmental and energy taxes remained stable in the EU over the last decade according to a new report on taxation trends published by the Commission today.
On the 26th of June representatives of the European Union and China met to take stock of our bilateral customs cooperation and to identify ways of improving it further. This was the tenth meeting of the “Joint Customs Cooperation Committee”. Discussions focused on ensuring the safety and security of our bilateral trade, while acting against illegal commerce (counterfeit and pirated products, waste) and fighting financial fraud. These actions go hand-in-hand with providing facilitation for legitimate trade. The increasing importance of e-commerce also featured in the discussions.
On 27 June 2019, a call for applications for the selection of members of the VAT Expert group was published. Applications must be sent by 31 July 2019 at the latest.
On the 26th of June representatives of the European Union and Japan met to discuss Customs matters related to the EU-Japan Economic Partnership Agreement. It was the ninth meeting of the “Joint Customs Cooperation Committee” and the first meeting of the “Committee on Rules of Origin and Customs Related Matters”.
The Council found Dominica compliant with all its commitments and removed it from the EU list completely.
The European Commission has launched an online survey targeting users of its communication channels for EU tax information. The Commission enquires about the user’s experiences with the “Taxes in Europe Database”, the “Taxation Trends Report”, the “Tax Policies in the EU” Survey and the “Taxation Papers” series.
See “VAT Committee”
On 17 May 2019 the EU Council adopted and published a revised EU list of non-cooperative jurisdictions for tax purposes. Aruba was completely delisted and two jurisdictions, Bermuda and Belize, were removed from the black list and added to Annex I of the list (jurisdictions which have committed to improvements on a number of criteria).
Commission publishes today a study on domestic and cross border intra-EU VAT refunds
Commission proposes tax exemption measures to facilitate common defence efforts in the context of the EU’s Common Security and Defence Policy (CSDP)
The first meeting of the Joint Committee under the Agreement between the EU and Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax took place on 10 April 2019 in Brussels.
In March 2019, the Joint Transfer Pricing Forum agreed a Report on the application of the profit split method within the EU. The report clarifies key concepts, under which conditions to use the method and how to split the profit.
Commission publishes new consolidated version of Explanatory Notes to Combined Nomenclature
Application to track goods under excise duty suspension via an Administrative Reference Code.
The Commission launched the “EU Customs Certificate of Recognition initiative for academic customs study programmes"
On 12 March 2019 the EU Council adopted and published a revised EU list of non-cooperative jurisdictions for tax purposes.
10 new jurisdictions were included in the list.
Commission intensifies “no-deal” customs preparedness outreach to EU businesses
Entry into force of the Agreement between the EU, Switzerland and Norway on cumulation of origin in the framework of the Generalised System of Preferences
International Customs Day 2019 takes place tomorrow
Commission launches debate on reforming decision-making for areas of EU taxation policy, which currently requires unanimity among Member States.
See “VAT Committee”
European Commission publishes its annual report on the performance of EU Member States' tax systems.
Maintenance of the suspension of autonomous duty rate of jet fuel
Commission presented first report on automatic exchange of tax information to prevent tax evasion.
New details on rules for e-commerce presented, including a new role for online marketplaces in the fight against tax fraud.
The Council found Andorra and San Marino compliant with all its commitments.
Total number of BTI decisions registered in the EBTI-3 system reaches 1 000 000
Estimation methodologies on Missing Trader Intra Community (MTIC) fraud
One country removed from the EU list of non-cooperative jurisdictions
Are you a talented and motivated customs or taxation specialist? Apply now to join the EU institutions!
Commission commits €5 million to support African customs authorities in implementing global rules and facilitating trade.
Liechtenstein and Peru meet commitments, Palau removed from list of uncooperative jurisdictions
Member States reach agreement on much-needed improvements to how Value Added Tax (VAT) works in the EU.
EU customs seized over 31 million fake goods at EU borders in 2017
EU Member States still losing almost €150 billion in revenues according to new figures
See “VAT Committee”
The Commission has welcomed the political agreement reached by EU Member States today on new tools to close loopholes in the EU's Value Added Tax (VAT) system.
Tax revenues as a percentage of GDP grew slightly in 2016, according to new Commission study
For the next long-term EU budget 2021-2027, the Commission proposes to almost triple funding for migration and border management to €34.9 billion, as compared to €13 billion in the previous period.
Boosting cooperation between tax and customs authorities for a safer and more prosperous EU
Watch the event live online
Council adopts transparency rules for tax intermediaries
Commission proposes final technical measures to create a future fraud-proof EU VAT system
On 25 May 2018, the Commission proposed a series of new rules on excise duties, covering both the general arrangements, and the excise duties on alcohol.
Economic and Financial Affairs Council of 25 May 2018
Commission proposes update of rules governing alcohol excise duties
Two countries removed from the EU list of non-cooperative jurisdictions
Commission welcomes agreement on its proposal to tackle illicit cash flows
New agreement between EU and New Zealand to create a more secure and trade-friendly environment
New guidelines on VAT published - See “VAT Committee”
The new MOSS Portal provides comprehensive and easily accessible information on VAT on telecom, broadcasting and e-services and explains how the MOSS (Mini One-Stop Shop) can be used to declare and pay VAT on these services.
Fair Taxation Seminar in Riga, Latvia – on 19 April
Commission proposes new measures to ensure that all companies pay fair tax in the EU
Economic and Financial Affairs Council, 13/03/2018
Three jurisdictions removed, three added to EU list of non-cooperative jurisdictions
Commission welcomes adoption of far-reaching new transparency rules for tax advisers in the EU
Commission requests the UK to align rules regarding the VAT treatment of certain UK commodity markets
Upgrade of the database for the Registration of Economic Operators (EORI2)
Amendment of the UCC
Impact of the UK’s withdrawal from the EU in the area of customs and taxation
26 January is International Customs Day! Read the statement by Stephen Quest, EU Commission's Director General for Taxation and Customs Union
January infringements package: key decisions
Eight jurisdictions removed from EU list
Commission report on the implementation of the Union Customs Code
Proposals for more flexibility on VAT rates and less red tape for small businesses
Commission publishes report on excise duty applied to manufactured tobacco
Commission reports on efficiency of administrative cooperation between tax authorities
Scammers using the name of the European Commission
Council adopts conclusions on the taxation of profits in the digital economy
Consult the Agenda
New portal launched to teach young Europeans about tax issues
Euro area recommendation to fight aggressive tax planning
Additional tax revenues could outweigh the costs of replacing the current Euromarker.
New rules should clamp down on the illegal import and trafficking of cultural goods, often linked to terrorist financing and other criminal activity.
Two infringement cases on Taxation matters, involving Bulgaria, Cyprus, Portugal and France.
Watch the live webstream online.
See the speech of Vice President Valdis Dombrovskis at the plenary session of the European Parliament.
Participate in the study.
Some simple steps to complete to benefit from preferential tariffs.
A press release on the package of measures is available here.
See “VAT Committee”
The report and its associated tables can be downloaded here.
See the taxation case (involving Poland).
See also our dedicated web page.
Taxation current issues are on the agenda.
For more information see our dedicated web page with the fact sheet.
See the two taxation cases (involving Austria).
See also our web page on administrative cooperation.
See also the questions and answers.
…also available from this home page (please click on the icon top right).
Agenda includes Corporate tax avoidance, the Financial transaction tax and VAT
The EU_CDM is based on WCO standards and provides an instrument with UCC data requirements for future Customs Systems
See the press release.
See also the Q&A
A study on a portal's implications is ongoing. The survey asks potential users about the requirements/prioritisation of information points and functionalities.
of multinational companies, subject to UK parliamentary scrutiny.
Click on "list of VAT cross-border rulings".