On 3 April 2023, TEI submitted comments on the European Commission's Proposals for VAT in the Digital Age. TEI agreed with a number of proposals aimed at standardizing and simplifying reporting requirements, but identified significant opportunities to further harmonize the European VAT system, increase horizontal neutrality, and eliminate unnecessary administrative burden.
TEI Responses to the European Commission’s Public Consultation Regarding the Evaluation of Invoicing Rules
TEI Responds to the European Commission’s Public Consultation Regarding the Definitive VAT System for Business to Business Intra-EU Transactions on Goods
TEI Urges EU Member States to Reject Requests for a Generalised Reverse Charge Mechanism Pilot Program
On May 24, 2016, TEI submitted a letter to European Union Member States urging them to reject the Czech Republic and Austria's request for permission to introduce a pilot program implementing a generalised reverse charge mechanism. TEI acknowledged the existence and importance of the VAT gap and fraud schemes the proposed pilot is intended to address.
TEI Urges the Council of the European Union to Adopt Revised Rules Clearly Setting out the VAT Treatment for Vouchers
On December 18, 2015, TEI submitted a letter to the Council of the European Union urging it to adopt revised rules setting out the value-added tax treatment for vouchers. The European Commission adopted a proposal to amend Directive 2006/112/EC, which addresses the common system of VAT in the European Union, as to the treatment of vouchers, in May 2012.
TEI Responds to the European Commission's Public Consultation on the Modernization of VAT on Cross Border E-Commerce Transactions in the European Union
On December 18, 2015, TEI submitted a letter responding to the European Commission's Public Consultation on the modernization of VAT on cross border e-commerce transactions in the European Union. The Commission requested input from business and other interested parties to inform legislative proposals the Commission will draft to simplify value-added taxes on cross-border e-commerce transactions in the EU.