Brussels, 29/09/2015 (Agence Europe) - The European Commission opened a public consultation on Friday 25 September to help identify ways to simplify the value added tax (VAT) payments on cross-border e-commerce transactions in the EU.
“We promised to support companies, and especially smaller ones, to reduce burdens arising from different VAT regimes. Today we ask businesses and other stakeholders to help find the most effective and meaningful ways of delivering on this promise”, said Andrus Ansip, Commission vice-president with responsibility for the digital single market.
Commissioner for Economic and Financial Affairs, Taxation and Customs Pierre Moscovici said: “This consultation presents a real opportunity to ensure that future VAT revenues from the digital economy are distributed fairly and effectively. … We also have an interest in ensuring that future legislation reflects the reality for businesses across the EU”.
The Commission is looking to receive a wide range of views from business owners and other interested parties before it drafts its legislative proposals in 2016. Simplifying VAT rates for cross-border e-commerce transactions is one of the objectives announced by the Commission in the digital market strategy presented on 6 May (see EUROPE 11309).
The consultation is also part of the ongoing assessment of the new rules for VAT payments on cross-border telecommunications, broadcasting and electronic services which came into force in January of this year (see EUROPE 11222). The Commission is keen to garner feedback on the associated mini-one-stop shop (MOSS), the instrument allows businesses that sell digital services to customers in more than one EU country to declare and pay all their VAT in their own member state. The consultation will end on 18 December 2015. (Original version in French by Isabelle Lamberty)