Written by Cécile Remeur (2nd edition),

Value added tax (VAT) is a very efficient consumption tax and an important source of revenue for both national and European budgets. However, the rules governing common EU VAT system are 25 years old. A substantial review was initiated from 2016 onwards in order to update it and make it less vulnerable to fraud.
The reform of the VAT framework towards a definitive VAT system for intra-Community business-to-business (B2B) transactions was planned in several consecutive steps. The Commission proposal to amend Regulation 904/2010 (Regulation on VAT administrative cooperation) was initially put forward on October 2017, as part of the ‘definitive VAT system package’ and was itself amended on 30 November 2017. The resulting Regulation 2018/1541 was adopted on 2 October 2018, and applies in full as of 1 January 2020. It introduces the concept of the ‘certified taxable person’ and measures aimed at enhancing cooperation between Member States, improving cooperation between tax authorities and law enforcement bodies and addressing cross-border refund issues.
Versions
- January 2020: ‘Stronger administrative cooperation in the VAT field‘ (2nd edition)
Proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards the certified taxable person; Amended proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value added tax | ||
Committee responsible: | Economic and Monetary Affairs (ECON) | COM(2017) 567 of 4.10.2017
COM(2017) 706 of 30.11.2017 (amended proposal) 2017/0248(CNS) Consultation procedure (CNS) – Parliament adopts a non-binding opinion only |
Rapporteur: | Roberts Zīle (ECR, Latvia) | |
Shadow rapporteurs: | Gabriel Mato (EPP, Spain) Olle Ludvigsson (S&D, Sweden) Thierry Cornillet (ALDE, France) Barbara Kappel (ENF, Austria) Miguel Urbán Crespo (GUE/NGL, Spain) Molly Scott Cato (Greens/EFA, United Kingdom) |
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Next steps expected: | Regulation 2018/1541 OJ L 259 16.10.2018, pp. 1-11 |
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