Public Consultation on the special scheme for small enterprises under the VAT Directive
The open public consultation will seek the views of business, the public and representative organisations
Period of consultation
From 20.12.2016 to 20.03.2017
Context of the consultation
On 7 April 2016 the Commission adopted an Action Plan on VAT - Towards a single EU VAT area. The Action Plan provides clear orientations towards a robust single European VAT area in relation to the definitive VAT system for cross-border supplies. In view of such reform other aspects of VAT will have to be examined, such as the existing special rules for small enterprises (SMEs) and the VAT rates which can be applied by Member States. Hence the Action Plan also sets out actions to adapt the VAT system to the needs of SMEs and proposes options for a modernised policy on EU rules governing VAT rates.
Objective of the consultation
This consultation aims at obtaining the views of stakeholders on
How to submit your contribution
Respondents are offered an online questionnaire via the EU Survey Application which is available at the link below. Responses are submitted through that application. Translations of the questionnaire are available.
View the questionnaire
Directorate-General for Taxation and Customs Union
View the contributions
In the interests of transparency, organisations have been 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 the organisation is not registered, the submission is published separately from the registered organisations.
Results of consultation and next steps