Regulation (EU) 2018/1541 amending Regulations (EU) No 904/2010 and (EU) 2017/2454 as regards measures to strengthen administrative cooperation in the field of value added tax

Summary:

On 4 October 2017 the European Commission presented a proposal for a Council Regulation amending Regulation (EU) No 904/2010 on administrative co-operation and combating fraud in the field of value added tax (the VAT Administrative Cooperation Regulation). An amended version of the proposal was presented on 30 November.

The Council of the European Union agreed its general approach on this proposal on 22 June 2018 and the Regulation was adopted on 2 October.

Further information:

The purpose of the proposed Regulation is to combat three kinds of fraud - carousel fraud, used car fraud, fraud related to customs procedures 42 and 63. Moreover, it includes the notion of certified taxable person (CTP) so as to be used in the VAT information exchange system (VIES). The amended version adds tools to tackle loopholes and fraud attempts in the context of the EU's VAT system.

This proposal was adopted as part of a package of measures relating to the introduction of a definitive VAT system for intra-EU cross-border trade based on the principle of taxation in the Member State of destination of the goods. This strategy was put forward by the Action Plan on VAT.

A Communication reporting on the actions taken in the framework of the Action Plan was released together with this proposal.

• Primary Source

EUR-Lex: SWD(2017)428: Impact assessment accompanying the amended proposal http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=SWD:2017:428:FIN

EUR-Lex: SWD(2017)429: Executive summary of the impact assessment accompanying the amended proposal http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=SWD:2017:429:FIN

EUR-Lex: COM(2017)706: 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 http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2017:706:FIN

European Commission: Press Release, 30.11.17: Commission proposes new tools to combat VAT fraud http://europa.eu/rapid/press-release_IP-17-4946_en.htm

European Commission: Commissioner Pierre Moscovici's introductory remarks on VAT Administrative Cooperation and the forthcoming EU list of non-cooperative tax jurisdictions http://europa.eu/rapid/press-release_SPEECH-17-5048_en.htm

European Commission: Q&A on the VAT proposal for administrative cooperation http://europa.eu/rapid/press-release_MEMO-17-4948_en.htm

Reuters, 30.11.17: EU Commission proposes measures to tackle sales tax fraud https://uk.reuters.com/article/idUKKBN1DU1G9

EUR-Lex: COM(2017)567: Proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards the certified taxable person http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2017:567:FIN

EPRS: Briefing, July 2018: Stronger administrative cooperation in the VAT field http://www.europarl.europa.eu/thinktank/en/document.html?reference=EPRS_BRI(2018)625100

Council of the European Union: Press Release, 22.06.18: VAT fraud: Agreement on measures to boost administrative cooperation https://www.consilium.europa.eu/en/press/press-releases/2018/06/22/vat-fraud-agreement-on-measures-to-boost-administrative-cooperation/

Legislative Train: Amended proposal for a Council Regulation amending Regulation (EU) No 904/2010 to strengthen administrative cooperation http://www.europarl.europa.eu/legislative-train/theme-deeper-and-fairer-internal-market-with-a-strengthened-industrial-base-taxation/file-fighting-against-vat-fraud-by-bolstering-cooperation

EP: Legislative Observatory: Procedural file on 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 http://www.europarl.europa.eu/oeil-mobile/fiche-procedure/2017/0248(CNS)

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