Publication

5 December 2018

Modernising VAT EU Policy Developments

This fact sheet provides an overview of current EU VAT initiatives, for persons with a working knowledge of the European VAT system.

These proposals have different objectives. Some aim to improve the competitiveness of the Digital Single Market and others to increase the cross-border trading activity of smaller businesses. Some provisions address weaknesses or inequalities in the current VAT system. Finally, Definitive Regime proposals have been introduced after over a quarter of a century of discussions and negotiations to modernise the European VAT system and make it more effective in the fight against fraud.

The fact sheet sets out the proposals according to themes and provides a summary of the current situation, the changes agreed or proposed, and an indication of the potential impact of these changes on businesses affected.

It will be clearly marked whether the proposals have been agreed or are still under negotiation. It is intended to update this document as and when new proposals are made, or existing proposals are agreed.

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