Proposal for a Council Regulation amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax

This proposal is part of the package of legislation on modernising VAT for cross-border B2C e-commerce. The context for the package as a whole is set out comprehensively in the explanatory memorandum for the proposal for a Council Directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods.

The proposal to amend Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax is an important element of the package as it provides the basis for the underlying IT infrastructure and the necessary cooperation by Member States to ensure the success of the extension of the Mini One Stop Shop (MOSS) to services other than telecommunications, broadcasting and electronically supplied services and to distance sales of goods, both within the Community and from outside the Community. The overall package is estimated to increase VAT revenues for Member States by €7 billion annually and reduce regulatory costs for business by €2.3 billion annually.

EUR-Lex: COM(2016)755: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2016:755:FIN

ESO: Background information: Commission proposes new tax rules to support e-commerce and online businesses in the EU http://www.europeansources.info/record/commission-proposes-new-tax-rules-to-support-e-commerce-and-online-businesses-in-the-eu/

---