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Лого на Европейската комисия
Taxation and Customs Union

What is tax recovery assistance?

EU citizens and companies can move and invest freely in other EU Member States. Tax authorities, on the contrary, only exercise their competence within the territory of their own country. Therefore, the EU framework for recovery assistance between tax authorities of different EU Member States is an important tool to recover tax claims in cross border situations. It helps ensure that tax debtors do not successfully evade their tax payment obligations.

How does it work?

The mutual recovery assistance between tax authorities of different EU Member States can take different forms: Member States exchange information that is relevant for tax recovery purposes; they assist in the service of documents relating to tax claims; and they take precautionary or recovery measures to ensure the enforcement of other Member States’ tax claims.

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Who does it?

The cross-border recovery of the tax will normally be done by the tax authorities that are competent for levying the same or a similar type of tax in the EU Member State where the recovery is sought.

Questions with regard to these tax claims should however be submitted to the tax authorities of the Member State where the claims are due.

What is the relevant EU legislation?

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What are the relevant EU bodies?

  • The implementation of this EU legislation in the EU Member States is monitored by the EU Recovery Expert Group.
  • Amendments to the implementing provisions are discussed within the EU Recovery Committee.

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