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EU DG Taxation & Customs Union VAT and related reforms 2023

EU’s Directorate-General Taxation and Customs (DG TAXUD) has summarised its top reforms and ongoing work around the EU’s VAT regime, customs and related areas in its Management Plan 2023

Key issues DG TAXUD is looking to progress includes:

  • Agreement of the 3-pillars of EU VAT in the Digital Age reforms: extending the OSS single EU registration; VAT deemed supplier responsibilities for ride and house sharing platforms; and mandatory e-invoicing and digital reporting for intra-community supplies.
  • As part of ViDA, changes to the VAT information exchange system (VIES) to become an agile electronic central system that will provide tax authorities with more up-to-date and granular information on intra-Community transactions.
  • A proposal to reduce the negative impact of VAT disputes, which are so costly and time-consuming for cross-border companies. In 2023, DG TAXUD will carry out a study and propose new measures to reduce the time, cost and effort currently required to solve VAT disputes.
  • Improvements in cooperation between tax authorities and OLAF and Europol, enhance the role of Eurofisc,
  • Further administrative cooperation between Member State authorities via TADEUS, which brings together the heads and deputy heads of national tax administrations and the Commission. In particular of the VAT e-commerce gap and the gap linked to Missing Traders fraud.
  • efforts for the implementation of the EU-UK Trade Cooperation Agreement on VAT administrative cooperation and tax debt recovery assistance. Likewise, the Commission will make every effort to ensure a correct application of the Windsor Framework on Ireland and Northern Ireland. DG TAXUD will also look for useful and effective cooperation with other third countries, based on the mutual interest in fighting VAT fraud.
  • DG TAXUD assess the need to renew the 2022 decision on VAT and customs duty relief for goods imported by state organisations for charitable purposes, to help Member States in their humanitarian assistance to Ukrainians
  • It will also seek to align the VAT treatment of defence efforts in the EU and under the NATO umbrella. The aim is to support EU Member States in carrying out joint procurement and developing joint defence capabilities.


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