TEI Responses to the European Commission’s Public Consultation Regarding the Evaluation of Invoicing Rules
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 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.
TEI Comments on Changes to EU VAT Place of Supply Rules
On June 5, 2014, TEI submitted a letter to the European Commission recommending areas where additional guidance would help businesses and tax authorities implement recent amendments to Implementing Regulation (EU) No 282/2011. The new rules for determining the place of supply for VAT purposes within the EU for sales of services connected with immovable property will take effect on January 1, 2017.
TEI Supports Creation of EU VAT Web Portal
On March 6, 2014, TEI submitted a letter to the European Commission urging the creation of a web portal that would provide a repository for current VAT rules of the EU Member States. This critical tool would greatly assist businesses in their efforts to comply with VAT obligations in the EU.
TEI Comments on EU VAT Place of Supply Rules
On September 16, 2013, TEI submitted a letter to the European Commission recommending areas where additional guidance would help businesses and tax authorities implement recent amendments to Implementing Regulation (EU) No 282/2011. The new rules for determining the place of supply for VAT purposes within the EU for sales for telecommunications, broadcasting, and electronic services will take effect on January 1, 2015.
TEI Comments on German VAT Documentation Rules
On March 7, 2012, TEI submitted a letter to the European Commission discussing concerns with recent German VAT legislation changing the substantiation requirements for zero-rating of intra-community supplies of goods originating in Germany.
TEI Comments on the Future of the VAT
On May 31, 2011, TEI submitted comments to the European Commission on a Green Paper consultation titled "On the future of VAT: Towards a simpler, more robust and efficient VAT system." The comments were prepared by TEI's European Indirect Tax Committee, whose 2011-2012 Chair is Siegert Slagman. Jeffery P. Rasmussen of the Institute's legal staff assisted with the comments.