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Parliamentary questions
1 March 2017
E-000179/2017
Answer given by Mr Moscovici on behalf of the Commission

The VAT is a harmonised indirect tax as set out in Article 113 of the Treaty on the Functioning of the European Union (TFEU). The VAT Directive is part of the ‘acquis communautaire’ and the Commission does not intend to propose its abolition.

On 7 April 2016, the Commission adopted a VAT Action Plan — Towards a single EU VAT area. The action plan sets out immediate and urgent actions to tackle the VAT gap and adapt the VAT system to the digital economy and the needs of small and medium-sized enterprises (SMEs).

It also provides clear orientations to modernise the current EU VAT rules, including key principles for a future single European VAT system for cross-border transactions. It also sets out options to grant Member States greater flexibility in setting out their VAT rates.

Since 1 January 2014, the uniform rate of call of the VAT based resource is fixed at 0.30%. However, for the 2014-2020 period, the rate of call of the VAT based own resource for Germany, the Netherlands and Sweden has been fixed at 0.15%. As long as no new own resources decision will enter into force, these rates will remain valid.

The VAT contribution for all Member States in 2016 is presented under Table 2 of Draft Amending Budget (DAB) No 6/2016 which is available on the Commission's website(1).

The conditions for the application of the exemption of supplies of goods to customers leaving the EU are laid down in Article 147 of the VAT Directive (Directive 2006/112/EC). The Commission does not hold data on the amount of VAT returned in this way by each Member State. It does not intend to propose any changes to this provision which is in line with the principle of taxation at destination.

(1)http://ec.europa.eu/budget/library/biblio/documents/2016/com680final_dab6_2016_annex_en.pdf

Last updated: 10 March 2017Legal notice