See point 144
VAT-based own resource
144 The current VAT-based own resource will be replaced by the Commission’s simplified and refined alternative method from January 2019 with a uniform rate of 0.3% which will apply to the VAT bases of all Member States determined in accordance with the refined methodology proposed by the Commission. For each Member State, the VAT base to be taken into account for this purpose shall not exceed 50% of Gross National Income
New Own Resources
145. The Union will over the coming years work towards reforming the own resources system and introduce new own resources.
146. As a first step, a new own resource will be introduced and apply as of 1 January 2021 composed of a share of revenues from a national contribution calculated on the weight of nonrecycled plastic packaging waste with a call rate of EUR 0.80 per kilogram with a mechanism to avoid excessively regressive impact on national contributions.
147. As additional own resources, the Commission will put forward in the first semester of 2021 proposals on a carbon border adjustment mechanism and on a digital levy with a view to their introduction at the latest by 1 January 2023.
148. The Commission is invited to put forward a revised proposal on ETS, possibly extending it to aviation and maritime.
149. Finally, the Union will, in the course of the next MFF, work towards the introduction of other own resources, which may include a Financial Transaction Tax.