Commission guidelines on VAT

Commission guidelines on VAT are explanatory notes and other documents produced by the Commission services in order to provide practical and informal guidance about how particular provisions of EU VAT law should be applied. Guidelines issued by the Commission’s Directorate General for Taxation and Customs Union only contain practical and informal guidance about how EU […]

European Customs Data Model version 5.1

The European Customs Data Model Version 5.1 (EUCDM) is available on the EUCDM website. This version includes the interpretation of the provisions of Commission Implementing Regulation (EU) 2019/1131 which establishes a customs tool, if the product concerned is brought to an artificial island, a fixed or floating installation or any other structure in the continental shelf or in […]

EU provides €2 million to Global Forum in support of tax transparency and exchange of information in developing countries

Commissioner for Economic and Financial Affairs, Taxation and Customs Union, Pierre Moscovici is co-signing today a €2 million grant contract with OECD partners today on the 26 November 2019, in support of developing countries’ efforts to meet global standards in tax transparency and information exchange. The signing takes place in the margins of the 10th […]

Commission publishes the 2020 version of the Combined Nomenclature

The European Commission has published the latest version of the Combined Nomenclature (CN) applicable as from 1 January 2020. The Combined Nomenclature forms the basis for the declaration of goods (a) at importation or exportation or (b) when subject to intra-Union trade statistics. This determines which rate of customs duty applies and how the goods […]