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Minutes of the meeting of the Group on the Future of VAT on upcoming quick fixes

Minutes of the meeting of the Group on the Future of VAT, which took place on 5 April 2019.

During the meeting discussions took place on the VAT “quick fixes” as regards call-off stock arrangements, chain transactions and the exemption of intra-Community supplies (role of the VAT number of the customer as a substantive condition for the exemption to apply and proof of the intra-Community transport of the goods). This was followed by a presentation and discussion on the sharing economy. The meeting was concluded with an update on the state of play as regards financial and insurance services and their VAT treatment.

Source: European Commission (thank you Luc)

 

 

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