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Title: Communication on the follow-up to the Action Plan on VAT. 'Towards a single EU VAT area - Time to act'
Author: European Commission
Series/Date: COM (2017) 566 final (11.10.17)
Source Origin: EU
Source Type: Report, Policy-making
Notes: The European Commission published on 4 October 2017 a Communication following up on the Action Plan to reboot the European Union's VAT system.

The document was put forward together with a legislative package on this matter.
Source URL: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52017DC0566
Homepage URL: http://eur-lex.europa.eu/collection/eu-law/pre-acts.html
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Keywords: Value Added Tax | VAT - VAT system - Tackling VAT fraud - Directive 2006/112/EC - Regulation (EU) No 904/2010 - Regulation (EU) No 282/2011 - COM / 2017 / 566
Subjects:  6.5 - Single Market: Tax issues
Geographic Indicators:  European Union
Background and further information:

This Communication reports on the actions taken thus far since the release of the VAT Action Plan in April 2016. That plan outlines the need to put in place a single European VAT area that could cater for the challenges brought by the 21st century. A set of measures were announced in order to update the EU VAT system, aiming to adapt the VAT system to the global, digital and mobile economy, to support the needs of SMEs, to provide for an adequate rates policy, to put an end to cross-border fraud and to help Member States closing the VAT gap.

The document put forward in October 2017 assesses progress regarding that Action Plan and sets out the steps forward, including a set of legislative initiatives:

+ Proposal amending Directive 2006/112/EC harmonising and simplifying rules in the VAT system and introducing the definitive system for the taxation of trade between Member States;

+ Proposal amending Regulation No 282/2011 as regards exemptions for intra-Community transactions;

+ Proposal amending Regulation No 904/2010 as regards the certified taxable person.

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