reform of rules on eu vat
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ID: 221343
2018
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Abstract
In January 2018 the EU has released two proposal designed to simplify the VAT system, specifically around reduced
rates, and to reduce compliance costs of smaller businesses in respect of VAT.
The EU's common rules on VAT rates do not treat Member States equally. More than 250 exemptions allow several
Member States much more flexibility in setting VAT rates than others. While these derogations are due to expire once the
reformed VAT system comes into place, the rates proposal will ensure that all Member States have the same flexibility and a
uniform structure in which to set their own VAT rates.
The second proposal is designed to make trading in other EU member states easier for smaller businesses. Currently,
small businesses may benefit from generous thresholds in their state of establishment, but zero thresholds exist for nonestablished
businesses, meaning higher compliance costs. The intended proposals will provide simplification measures (around
invoicing, record keeping etc.) for businesses with a turnover not exceeding €2 million and will allow member states to apply
thresholds to non-established businesses with a turnover not exceeding €100,000.
| Reference Key |
grigore2018challengesreform
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|---|---|
| Authors | ;Maria Zenovia GRIGORE;Mariana GURĂU |
| Journal | Environmental monitoring and assessment |
| Year | 2018 |
| DOI |
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