- The European Commission is preparing 2027 proposals to amend the VAT Directive on circular economy measures, including the VAT treatment of second-hand and refurbished goods, donated or destroyed unsold stock, and company cars.
- The Commission is consulting businesses on these potential VAT reforms, with the consultation due to close on 4 November 2026.
- The European Ombudsman has opened an inquiry into the Commission’s refusal to disclose a study feeding into its impact assessment on the planned circular VAT reforms.
- The Commission appears to be withholding the study on the basis that disclosure could undermine an ongoing decision-making process, as the impact assessment is not yet complete.
Source: vatcalc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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