On 30 November 2017, the European Commission published a proposal for a Council Regulation amending the EU Regulation regarding measures to strengthen administrative cooperation in the field of VAT.
Changes effective when the regulation becomes effective:
– Exchange of information between tax authorities without prior request;
– Joint tax audits: a single audit team of tax officers from two or more Member States may investigate cross-border transactions;
– Strengthening of Eurofisc: while the involvement of joint processing and analysis of data will remain voluntary, Member States will be required to grant access to their VIES data through a specific software (TNA). Eurofisc will also be able to coordinate joint administrative enquiries and forward information on serious cases to Europol and OLAF;
– Cross-border VAT refund: administrative burdens will be lifted in cases where a cross-border VAT refund request procedure is carried out parallel to a VAT recovery assistance request. Accordingly, the amount claimed by the Member State of establishment may be retained by the Member State of refund if the tax debtor agrees to the direct transfer;
– disclosure of serious VAT fraud cases to OLAF and European Public Prosecutor's Office (EPPO);
– Updating the conditions for the exchange of information and the Commission's exercise of implementing powers.
Changes becoming effective from 1 January 2020:
– Sharing data on customs procedures 42/63 and vehicle registrations with tax authorities: the aim of the proposed rules is to tackle the abuse of the VAT scheme for importing goods free of charge.
Changes becoming effective effective from 1 July 2021:
– Additional information on Member States' VAT rules on the Commission's website: information made available will be extended to VAT rates and measures targeting small enterprises.