EU VAT Expert Group – Presentation on ”Taxation in Europe Database for OSS”

What is the Taxation in Europe Database for OSS? – Link to TEDB

• Online-Database with Structured information on about 650 taxes in the EU (VAT, EU harmonised excise duties, CIT, PIT, SSC and taxes yielding revenue ≥ 0.1% of GDP)
• Single entry point for MSs and TAXUD to collect tax information, reducing workload and coordination costs
• Yearly updated (at least Bi-annual update for VAT and Excises)
• VAT: since 9/2020 à no intervention/validation by DG TAXUD
• Easily accessible and comparable information for all taxes through 2 search engines
• Special search possibilities for VAT-OSS
• “VAT search” for online consultation of the applicable VAT rates
  • See EU VAT Rate Database made available by the European Commission
• “SOAP-Web service” for automated consultation of applicable VAT rates

Source Circabc

See also VAT Expert Group – 28th Meeting on Nov 30 – Transactional Based Reporting & Single EU VAT registration

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