The Commission has launched a Call for Evidence on the application of the administrative cooperation in the field of VAT governed by Council Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax.
This exercise will look at how the framework for administrative cooperation on VAT and the fight against VAT fraud has been applied between 2014 to date. It will also look at how the rules set out in the VAT e-commerce package have been applied since they entered into force on 1 July 2021, and will analyse the VAT Information Exchange System (VIES).
About this initiative
This initiative will evaluate the application of the administrative cooperation framework in the field of value added tax.
The report will focus on the tools introduced in 2018, such as:
- administrative enquiries made by EU countries about taxpayers not established in their country
- cooperation between tax and customs authorities.
Call for evidence
Feedback: Open
The Commission would like to hear your views.
This call for evidence is open for feedback. Your input will be taken into account as we further develop and fine-tune this initiative. Feedback received will be published on this site and therefore must adhere to the feedback rules.
In order to contribute you’ll need to register or login using your existing social media account.
Click here for further details and to give feedback.
