European Indirect Tax

EMEA INDIRECT TAX

Staff Liaison:

Patrick Evans, Chief Tax Counsel
202.464.8351

 

TEI Submits Comments on the European Commission's Proposals for VAT in the Digital Age

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.

Read the comments here.

 

TEI Requests European Commission Intervention to Assist Businesses Survive COVID-19 Disruptions

On November 2, 2020, TEI submitted a letter to the European Commission requesting VAT-related intervention to assist businesses survive COVID-19 disruptions.

TEI Responses to the European Commission’s Public Consultation Regarding the Evaluation of Invoicing Rules

On September 20 and 24, 2018, TEI filed submissions responding to the European Commission’s Public Consultation regarding the evaluation of invoicing rulesTEI’s comments were prepared under the aegis of TEI’s European Indirect Tax Committee.

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 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.

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