VAT Expert Group – Minutes of the 40th meeting on June 27, 2025

Minutes 40th meeting of the VEG

• Approval of Agenda: The agenda for the meeting was approved without any additional items raised by delegates.
• Nature of the Meeting: The meeting was conducted 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, with preliminary results highlighting the need for harmonization, simplification, and digitalization to enhance efficiency and compliance. The draft final report is expected in autumn.
  • ViDA Package Implementation: The Commission presented outcomes from a Fiscalis Workshop, emphasizing the need for harmonized interpretation of rules and ongoing work on explanatory notes for members. Concerns were raised about complexities related to Peppol and e-invoicing requirements.
  • Single VAT Registration (SVR): An update on the implementation of SVR was given, 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 VAT Expert Group was also announced.
• Next Meeting: The next meeting is tentatively scheduled for November 2025, likely to be held in person.
• Call for Proposals: A call for proposals related to the EU Tax Observatory was announced, aimed at enhancing research capacity in taxation and promoting fair tax systems across the EU, with a submission deadline of 22 August 2025.

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Agenda 40th VEG meeting – June 27. 2025

1. Welcome and introduction
2. Study on the Challenges of VAT Beyond ViDA – Update by the contractor
3. 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
4. Information points
   1. Incentivised IOSS – Update
   2. Update on the state of play of the Commission services’ work on other files
   3. Membership in the VEG – new Call for applications for the selection of members
5. AOB
   1. Presentation – EU Tax Observatory call for proposals