The study carried out for the Commission analyses five policy options for tackling two fundamental issues in the current VAT system: the additional compliance costs borne by businesses that conduct cross-border trade when compared to those businesses that only trade domestically and the occurrence of VAT fraud.
The five policy options are designed to enable the implementation of a destination based VAT system across the EU. The study examines the options’ potential to address the two fundamental issues and the impact (if any) they will have on the European economy as a whole.
Latest Posts in "European Union"
- EU Pushes VAT Cuts to Accelerate Electrification
- Financial-Sector VAT, “Beyond ViDA” and Implementation: Inside the Joint GFV/VEG Minutes of 25 June 2026
- EU Annual Report on Taxation 2026: VAT Holds Firm as Consumption Taxes Cede Ground to Capital
- ECJ State Aid C-360/25 (X) – Judgment – National VAT Exemption Without Directive Basis Constitutes Unlawful State Aid
- Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)
