European Indirect Tax

EUROPEAN INDIRECT TAX

Staff Liaison:

Pilar Mata,Tax Counsel
202.464.8346

 


The European Indirect Tax Committee covers all matters related to European indirect taxation—e.g., value-added taxes and customs—and sets TEI’s indirect tax advocacy agenda with multilateral bodies, such as the European Commission and OECD.

TEI Comments on Order Governing Transition to Spain’s Immediate Supply of Information System

On July 28, 2017, TEI filed a letter with the Spanish Tax Agency addressing Ministerial Order HFP/417/2017 of 12 May 2017, which contains the legal and technical requirements for maintaining VAT registers in the Spanish Tax Agency’s Immediate Supply of Information System (SII).

TEI Responds to the European Commission’s Public Consultation Regarding the Definitive VAT System for Business to Business Intra-EU Transactions on Goods

TEI Responds to the European Commission’s Public Consultation Regarding the Definitive VAT System for Business to Business Intra-EU Transactions on Goods.

TEI Responds to European Commission’s Public Consultation Regarding the Reform of VAT Rates

On March 17, 2017, TEI filed a response to the European Commission’s Public Consultation on the Reform of VAT Rates (Consultation).

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 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.

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 Comments on Japan's Guidelines Regarding Consumption Taxes on Cross-Border Supplies of Services

On September 29, 2015, TEI submitted comments to the Japanese Ministry of Finance regarding proposed changes to Japan's taxation of cross-border supplies of services, as most recently articulated in Japan's May 2015 Revision of Consumption Taxation on Cross-Border Supplies of Services Guidelines.

TEI Comments on International VAT/GST Guidelines Addressing the Place of Taxation for Business-to-Consumer Supplies of Services and Intangibles and Supporting Provisions

On February 19, 2015, TEI submitted comments to the OECD regarding two new draft elements of the International VAT/GST Guidelines, entitled Guidelines on Place of Taxation for Business-to-Consumer Supplies of Services and Intangibles and Provisions on Supporting the Guidelines in Practice (Draft Guidelines). TEI's comments emphasized the benefits of a simplified registration and compliance regime for non-resident suppliers of business-to-consumer services and intangibles, as well as the importance of clear guidance from tax authorities to facilitate compliance.

TEI Recommends EU VAT Rate Change Protocol

On December 15, 2014, TEI submitted a letter to the European Commission discussing the significant challenges businesses face when implementing VAT rate changes. The letter also recommends the creation of a common protocol for VAT rate changes in the EU that would include minimum advance notice, common transitional rules, and alignment between effective dates and established VAT reporting periods.

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