Summary
A proposal to reform the EU VAT system by introducing a destination-based taxation model and a 'Certified Taxable Person' status to fight fraud. 10 07.12.2018
Other
trade
economy
taxation
european union
administrative reform
business and competition
simplification of legislation
public finance and budget policy
information technology and data processing
Key points
- The proposal aims to modernize the EU VAT system to better reflect the digital economy and a true single market.
- A new status for 'Certified Taxable Persons' will be introduced to reward reliable businesses with simplified procedures.
- To become a certified taxpayer, businesses must meet strict criteria regarding tax compliance and financial solvency.
- A new dispute resolution mechanism must be established to handle disagreements between Member States regarding VAT payments.
Documents (PDFs)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States
Harmonising and simplifying certain rules in the VAT system *
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