Ecofin meeting on Nov 8, 2019: VAT-relevant payment data and VAT scheme for SME’s

Economic and Financial Affairs Council, 8 November 2019

Ministers will discuss the state of play in their work on digital taxation.

They might also seek a general approach on:

• measures to improve the business environment for excise goods, in particular alcohol and alcoholic beverages
• transmission and exchange of VAT-relevant payment data
• special VAT scheme for small enterprises

• Digital taxation (background information)

Draft proposal for reform of special VAT scheme for SMEs

Compromise text of proposal introducing reporting obligation for payment service providers in e-commerce

Source Ecofin

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