EU Policy Developments in April 2022

Combat Fraud

• European Commission publishes recommendations to improve VAT revenue collection and make life easier for businesses
• International fight against VAT fraud: Strengthen the EU’s VAT cooperation with Norway
• Ninth report from the Commission on VAT registration, collection and control procedures

Compliance Cost

• Final Report – Compliance cost of EUR 204 billion to comply with tax obligations, most VAT audits in Lithuania, Latvia and Hungary

Customs

• Taking the EU Customs Union to the next level: innovative ideas for a modern and efficient Customs Union presented by Wise Persons Group

E-Commerce

• Central Electronic System of Payment information (CESOP) – Transmission and exchange of payment data to fight VAT fraud
• VAT in e-commerce: the Commission takes a step further in the fight against fraud

Excise

• Public consultation – Excise duty on alcohol and alcoholic beverages – evaluation of excise duty rates and tax structures

Own resources

• Benefits of Principled Tax Policy: EU VAT Reform Results

Place of supply

• Council Directive 2022/542 on VAT rates also includes changes to the ”Place of Supply” with regard to services supplied via electronic means

Quick reaction Mechanism

• EC Consultation: Extension of ‘optional reverse charge’ and ‘quick reaction’ mechanisms

VAT Committee

• Minutes of the 119th meeting of VAT Committee (held in November 2021)
• VAT Committee Guidelines – Updated after 119th meeting

VAT rates

• EU Council approves fundamental overhaul of VAT rates
• EU Council Directive Published Amending Rules on Reduced VAT Rates

X-border VAT disputes

• Vienna University Global Tax Policy Centre – EU Questionnaire on cross-border VAT disputes

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See also Highlights of the Policy developments in the European Union as of Jan 1, 2022

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