Commission seeking your feedback on VAT roadmap

Oct 05, 2020

The European Commission is proposing to change the VAT directive to provide for more uniform application of the EU VAT legislation. The change would give power to the Commission to adopt implementing Acts. It is proposing to do this by turning the existing VAT Committee into ‘comitology committee’ that would oversee the adoption of implementing acts by the Commission.

The Roadmap outlines that, as VAT rules are harmonised within the EU under the VAT Directive, it is important that the rules are implemented in a fully consisting way – by means of implementing Acts.

Currently the Commission has no implementing powers when it comes to the VAT Directive. The Commission can only promote a consistent implementation of VAT rules through the VAT Committee, which is an advisory committee set up by the VAT Directive. Therefore, the Commission is proposing a change to the VAT directive in order to provide for empowerments for the Commission to adopt implementing Acts. 

The Commission are seeking feedback on the Roadmap until 29 October 2020.