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Taxation and Customs Union

VAT Expert Group

The VAT Expert Group assists and advises the European Commission on VAT matters.

It advises and provides insights to the Commission on the preparation of new policy legislative acts and other policy initiatives and on the practical implementation of legislative acts in the field of VAT. In addition, following the Commission Decision to dismantle the EU VAT Forum, the VAT Expert Group may also be consulted on practical VAT tax administration issues and good practices.

The group is composed of individuals appointed in a personal capacity (type A members) with the requisite expertise in the area of VAT and organisations (type C members) representing, in particular, businesses and tax practitioners that can assist in the development and implementation of EU VAT policies.

The Commission can give observer status to certain individuals or organisations and, on a case-by-case basis, invite them to attend the meetings on issues deemed of particular interest to them.

On 12 September 2022, the Director-General for Taxation and Customs Union appointed the members of the VAT Expert Group for a mandate of 3 years, starting on 1 October 2022. The first meeting of the newly appointed VAT Expert Group members will take place on 6 December 2022. 


Meeting documents and the minutes of the meetings are available on CIRCABC


The Communication on the future of VAT – Towards a simpler, more robust and efficient VAT system tailored to the single market (COM(2011) 851) adopted on 6 December 2011 set out an action programme for a broad reform of the EU VAT system. It indicated that exchanges of views between the Commission and stakeholders to carry out the measures listed in this Communication and on any possible legislative initiatives would be organised in a permanent, structured and transparent way. On 26 June 2012, the Commission adopted Decision 2012/C 188/02 setting up a group of experts on value added tax - the VAT Expert Group. This Decision was amended in July 2016 to extend to three years the term of office of the members of the group..


July 2022

  • On 5 July 2022, a call for applications for the selection of members in the VAT Expert group was published with a deadline of 5 August 2022.

June 2022

October 2019

June 2019

  • On 27 June 2019, a call for applicationsfor the selection of members of the VAT Expert group was published. Applications must be sent by 31 July 2019 at the latest.


  • On 23 September 2016, the VAT Expert Group adopted an Opinion on the work on the definitive VAT regime.
  • On 5 July 2016, a call for applications for the selection of members and observers in the VAT Expert group was published. Applications must be sent by 14 September 2016 at the latest. More detailed information regarding the conditions and procedure can be found in the call for applications.
  • On 5 July 2016, the Commission adopted Decision C(2016) 4098 amending Decision 2012/C 188/02 with regard to the duration of the mandate of the members of the VAT Expert Group.
  • On 20 May 2016, the VAT Expert Group adopted an Opinion on the Action Plan on VAT – Creating a definitive regime.


  • On 31 March 2015, the VAT Expert Group adopted an Opinion on Cross-Border Rulings.


  • On 12 June 2014, the VAT Expert Group adopted an Opinion on the definitive VAT regime for the taxation of intra-EU B2B supplies of goods.