|Consultation on the ‘Green Paper on the future of VAT– Towards a simpler, more robust and efficient VAT system’|
The Commission invites all interested parties to submit their contributions in response to the questions raised in the ‘Green Paper on the future of VAT– Towards a simpler, more robust and efficient VAT system’.
All stakeholders affected by this initiative – all citizens, organisations, businesses, public authorities, tax practitioners, tax experts and academics - are invited to provide their views on this matter
|Period of consultation|
|From 01.12.2010 to 31.05.2011|
|Objective of the consultation|
Value added tax (VAT) constitutes a major source of revenue for national budgets of the Member States of the European Union. However, the VAT system, which is based on legislation adopted at European level and applied at national level, suffers from numerous shortcomings which do not make it fully efficient and compatible with the requirements of a true single market.
The aim of this consultation is to launch a broad based debate with all the stakeholders on the evaluation of the current VAT system and the possible ways forward to strengthening its coherence with the single market and its capacity as a revenue raiser whilst reducing the cost of compliance.
The Green Paper covers in particular the treatment of cross border supplies, as well as other key issues addressing tax neutrality, the degree of harmonisation required in the single market and reducing "red tape" whilst ensuring VAT revenues for Member States.
|How to submit your contribution|
We welcome contributions from citizens, businesses, organisations and public authorities.
Received contributions will be published on the Internet. It is important to read the specific privacy statement attached to this consultation for information on how your personal data and contribution will be dealt with.
|View the consultation document|
|Consultation paper: Green Paper on the future of VAT– Towards a simpler, more robust and efficient VAT system .|
For other language versions, please click on the bubble
‘Commission Staff Working Paper – Future of VAT ’ accompanying the Green Paper on the future of VAT
Study on the feasibility of alternative methods for improving and simplifying the collection of VAT through the means of modern technologies and/or financial intermediaries
|'Green Paper on the future of VAT- Towards a simpler, more robust and efficient VAT system' Milan, Italy, 6 May 2011. See the details on our dedicated page.|
Directorate-General for Taxation and Customs Union, Unit C1
|View the contributions|
|Results of consultation and next steps|
|Protection of personal data||Specific privacy statement|
"How to submit your contribution" in respect of organisations
In the interests of transparency, organisations (including, for example, NGOs, trade associations and commercial enterprises) are invited to provide the public with relevant information about themselves by registering in the Interest Representative Register and subscribing to its Code of Conduct
If you are a Registered organisation, please indicate the name and address of your organisation and your Register ID number on the first page of your contribution. Your contribution will then be considered as representing the views of your organisation.
If your organisation is not registered, you have the opportunity to Register now.
Then return to this page to submit your contribution as a Registered organisation.
Responses from organisations not registered will be published separately.
Non-registered organisations, please submit your contributions here.
The Commission asks organisations who wish to submit comments in the context of public consultations to provide the Commission and the public at large with information about whom and what they represent. If an organisation decides not to provide this information, it is the Commission's stated policy to list the contribution as part of the individual contributions. (Consultation Standards, see COM (2002) 704, and Communication on ETI Follow-up, see COM (2007) 127 of 21/03/2007)