The European Commission has opened three consultations as part of the ongoing work on its action plan on VAT, launched in April 2016. The three consultations are:
The European Commission has opened three consultations as part of the ongoing work on its action plan on VAT, launched in April 2016. The three consultations are:
business-to-business intra-EU supplies of goods: consultation on the design of a definitive VAT system for business-to-business (B2B) intra-EU supplies of goods, based on the principle of taxation in the member state of destination and looking at whether the supplier or customer should be responsible for the VAT payment;
special scheme for SMEs under the VAT directive: consultation on changes to the current special scheme, aimed at introducing a comprehensive simplification package for SMEs.
reform of EU VAT rates: consultation on allowing member states greater autonomy in setting VAT rates within the destination-based VAT system.
Responses to all three consultations must be submitted via online questionnaires by 20 March 2017.
The European Commission has opened three consultations as part of the ongoing work on its action plan on VAT, launched in April 2016. The three consultations are:
The European Commission has opened three consultations as part of the ongoing work on its action plan on VAT, launched in April 2016. The three consultations are:
business-to-business intra-EU supplies of goods: consultation on the design of a definitive VAT system for business-to-business (B2B) intra-EU supplies of goods, based on the principle of taxation in the member state of destination and looking at whether the supplier or customer should be responsible for the VAT payment;
special scheme for SMEs under the VAT directive: consultation on changes to the current special scheme, aimed at introducing a comprehensive simplification package for SMEs.
reform of EU VAT rates: consultation on allowing member states greater autonomy in setting VAT rates within the destination-based VAT system.
Responses to all three consultations must be submitted via online questionnaires by 20 March 2017.
