Richard Cornelisse

Council VAT rules on cross-border transactions improvements

In Indirect Tax Strategic Plan on 16/11/2016 at 4:08 pm


On 8th November 2016, the Council adopted conclusions on improvements to VAT rules for cross-border transactions. The conclusions come in response to certain issues raised when a Commission action plan on VAT was discussed by the Council. The conclusions relate in particular to:

  • the VAT identification number as an additional condition for application of an exemption in respect of an intra-EU supply
  • in order to better tackle VAT fraud, improving the quality and reliability of data used in the EU’s VAT information exchange system
  • determining the VAT treatment of the transaction chain, including ‘triangular transactions’ (where goods are shipped from a member state other than that of the supplier and the customer)
  • simplifying rules for call-off stock (where goods are sent to a customer’s storage facility in another member state)
  • work concerning the exemption from VAT of intra-EU supplies

The Commission is asked to present legislative proposals and conduct studies, as appropriate.

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