EU advances VAT reform

Thu 10th Nov 2016

The European Council has adopted this week a range of recommendations from the European Commission on some of the reforms from the VAT Action Plan.

These include:

  1. Member states should move towards harmonization of the VAT treatment of consignment and call off stock and VAT registrations
  2. Customer EU VAT numbers should be considered as a substantive requirement to apply zero-rating on B2B intra-community supplies


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