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 […]

VAT Cross Border Rulings (CBR)

EU Pilot project What is it? A pilot project has been set up to allow taxable persons to obtain advance rulings on the VAT treatment of complex cross-border transactions. Several Member States are participating in this project, set up by the EU VAT Forum. Taxable persons envisaging cross-border transactions between two or more of the participating […]

New form of customs declaration for low value consignments

Following an amendment to the Union Customs Code Delegated Regulation (EU) 2015/2446, it will be possible from 1 January 2021 to declare goods up to 150 € using a customs declaration that requires 3 times less data than a standard declaration. From 1 January 2021 the existing VAT exemption for goods up to 22 € will disappear. In order to allow […]