Group on the Future of VAT – Minutes of the 37th meeting (Feb 9, 2022)

Agenda 37th GFV meeting – 09-02-2022.pdf

Topics discussed 

• GFV N° 115: DOUBLE TAXATION IN IOSS – PROPOSED SOLUTION – GFV 115 – Double Taxation in IOSS – Proposed solution.pdf
• PRESENTATION BY THE HUNGARIAN DELEGATION ON THEIR EXPERIENCE ON THE USE OF VAT REAL TIME REPORTING AND THE ADVANTAGES OF THIS OPTION AS COMPARED TO VAT REPORTING ON A MONTHLY BASIS
• PRESENTATION BY THE DUTCH DELEGATION ON THE USE OF BLOCKCHAIN TECHNOLOGY FOR THE RECORDING OF TRANSACTIONS BETWEEN TAXPAYERS
• GFV N° 116: VAT IN THE PLATFORM ECONOMY – FOCUS ON SPECIFIC ISSUES – FOLLOW UP – GFV 116 – Platform economy.pdf
• 2020 ACTION PLAN – UPDATE OF THE STATE OF PLAY
  • VAT Committee Proposal – Follow up
  • VAT exemption certificate (GFV N° 109) – Follow up
  • VAT exemptions to non-EU travellers – Follow up
• Extension of the optional reverse charge mechanism (Article 199a of the VAT Directive) and the Quick Reaction Mechanism (Article 199b of the VAT Directive)

Source GFV 117 – Minutes 37th GFV meeting – 09-02-2022

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