Group of the Future of VAT – Minutes 49th meeting – June 24, 2025

GFV 150 – Minutes 49th GFV meeting

• Approval of Agenda: The agenda for the meeting was approved without any additional items raised by delegates.
• Nature of the Meeting: The meeting was held online and was not open to the public.
• Key Discussion Points:
  • Study on VAT Challenges Beyond ViDA: An update was provided on a study aimed at identifying weaknesses in the current VAT system. The interim report highlighted the need for simplification, digitalization, and alignment with environmental policies. The draft final report is expected in autumn.
  • Presentation – Outcome Fiscalis workshop on DRR – Vienna April 2025: The outcomes of a project focused on sharing knowledge and best practices regarding e-invoicing and digital reporting were presented, emphasizing lessons learned from existing systems in several EU Member States.
  • Technical Support Instrument (TSI): An overview was given on how the TSI can assist Member States in implementing Digital Reporting Requirements as part of the ViDA package.
  • ViDA Package Implementation: Updates were shared regarding digital reporting requirements and the state of play for Single VAT Registration, including ongoing work on the Import One Stop Shop (IOSS) and revisions to the Commission Implementing Regulation.
• Information Points:
  • Updates were provided on various initiatives, including the incentivization of IOSS, the new SME scheme, and the VAT package on travel and tourism. A call for applications for new members of the Group on the Future of VAT was also announced.
• Next Meeting: The next meeting is tentatively scheduled for 20 October 2025, likely to be held online.

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Agenda

1. Welcome and introduction
2. Study on the Challenges of VAT beyond ViDA – Update by the contractor
3. FISCALIS Project Group (FPG/043) on E-invoicing and digital reporting – sharing of knowledge and exchange of best practices on implementation – Presentation of the Report by the Project Leader
4. Technical Support Instrument (TSI) – Presentation by the Commission services
5. ViDA (VAT in the Digital Age) Package – Implementation – Presentation by the Commission services
   1. Digital Reporting Requirements (DRR) – Outcome of the Vienna Fiscalis workshop
   2. Platform economy – State of play
   3. Single VAT Registration (SVR) – State of play
6. GFV N° 148 Enhancing the Robustness of the OSS/IOSS (CONFIDENTIAL)
7. GFV N° 149 OSS webportal – Update of National VAT rules (CONFIDENTIAL)
8. Information points
   1. Incentivised IOSS – Update
   2. Update on the state of play of the Commission services’ work on other files
   3. VAT Expert Group – new Call for applications for the selection of members
9. AOB

Source Agenda 49th GFV meeting