In the preparation and implementation of Value Added Tax (VAT) policies, the Commission is assisted by several bodies which provide advice and expertise.
VAT Committee
The VAT Committee is an advisory body tasked to give guidance and advice on the application of the VAT Directive. It was set up under Article 398 of the Directive to promote uniform application of the Directive’s provisions. It has no legislative powers and cannot take legally binding decisions.
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Expert Groups
The VAT Expert Group (VEG) advises the Commission on the preparation of new VAT legislative acts and other policy initiatives, on the practical implementation of legislative acts and on other VAT administration issues and good practices.
The VEG is composed of individuals appointed in their personal capacity and organisations representing businesses and tax practitioners.
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The Group on the Future of VAT (GFV) advises the Commission on the preparation of new VAT legislative acts and other policy initiatives, on the practical implementation of legislative acts and on other VAT administration issues and good practices.
The GFV is composed of representatives of national tax administrations. The meeting documents and the minutes of the meetings are available on CIRCABC
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The EU VAT Forum was a dialogue platform for businesses, academics and national tax authorities to discuss improvements to the implementation of VAT legislation. On 10 November 2022, the EU VAT Forum was discontinued. Its tasks have been taken over by the VEG and GFV. Legacy documents are available on CIRCABC.
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