Public consultation on the functioning of the administrative cooperation and fight against fraud in the field of VAT

On 7 April 2016 the Commission adopted an Action Plan on VAT – Towards a single EU VAT area. The Action Plan provides clear orientations towards a robust single European VAT area in relation to the definitive VAT system for cross-border supplies. In view of such reform other aspects of VAT will have to be examined, such as the administrative cooperation and the fight against VAT fraud, the existing special rules for small enterprises (SMEs) and the VAT rates which can be applied by Member States.

Although the administrative cooperation and the fight against VAT fraud mainly concerns tax administrations, it also affects the situation of businesses and citizens in the EU.

Objective of the consultation:

This open public consultation seeks the views of business, the public and representatives organisations, the period of consultation ending on 31.05.2017.

More precisely, the purpose of this consultation is:

  • - to gather views from stakeholders about their experience of the current rules governing administrative cooperation and  fight against cross-border fraud in the field of VAT;
  • - to bring new insights for the on-going evaluation of Regulation (EU) 904/2010;
  • - to provide information about possible improvements including ‘VIES on-the-web’.
  • - to collect quantitative data on possible reduction or increase of regulatory costs/benefits (administrative burden and/or  compliance costs) for businesses (in particular SMEs).

How to submit your contribution

An online questionnaire is available via the EU Survey Application which can be accessed via the link below.  Responses are submitted through that application. Translations of the questionnaire into Bulgarian, Croatian, Czech, Danish, Dutch, Estonian, Finnish, French, German, Greek, Hungarian, Irish, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish are available.

View the questionnaire

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