- During the meeting, the Commission services presented the first draft of the Explanatory Notes on the special scheme for small enterprises (SME scheme) aimed at providing practical information in an easily understandable manner. The members of the VAT Expert Group (VEG) made suggestions for additional topics to be covered in the Explanatory Notes.
- The Commission services also provided updates on the progress of the VAT in the Digital Age (ViDA) package negotiations and the customs reform package.
- The statistics on VAT amounts declared in the VAT e-commerce package were presented, showing an increase in VAT declared across all three OSS/IOSS schemes.
- The Commission services also discussed the interplay between the ViDA proposal and customs reform.
- Additionally, updates were provided on the Vouchers Directive assessment report, VIES issues encountered in Germany, and the VAT treatment of donated and recycled goods.
- VAT Expert Group – 34rd meeting on October 26, 2023 – Agenda & SME Explanatory notes – Members suggestions of topics