Esta consulta estará abierta hasta el 20 de marzo. En caso de que deseen que SERCOBE participe en la misma, rogamos nos remitan el formulario cumplimentado a firstname.lastname@example.org antes del 16 de marzo.
Objetivo de la consulta:
Under the current transitional VAT system, goods sold cross border between businesses established in different Member States are exempt from VAT in the Member State of departure of the goods (this constitutes an exempt intra-EU supply) and the customer has to self-assess and pay the VAT due in the Member State of arrival on his intra-EU acquisition. Such solution leads to complex and fragmented VAT rules. This results into high compliance costs for businesses trading across the EU and significant administrative burden for companies and tax administrations. It also generates important risks of cross-border fraud in the trade of goods and hampers the functioning of the Single Market. Therefore, the Commission is preparing a legislative proposal for a simpler and fraud-proof definitive VAT system as indicated in its 2016 Action Plan on VAT (COM(2016) 148 final).
This consultation aims at obtaining the views of stakeholders on the current VAT situation of B2B intra-EU supplies of goods, possible short term improvements of the current transitional VAT system, the need to move towards the definitive VAT system based on the principle of taxation of the supply in the Member State of destination.
Its results will feed into the preparatory work on the definitive VAT system legislative initiative.