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EU consultation on administrative co-operation and VAT fraud

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The European Commission is consulting until 31 May 2017 on updating the rules governing administrative co-operation in tackling cross-border VAT fraud in the EU. This is the latest in a group of four consultations forming part of the Commission’s action plan on VAT, launched in April 2016.

The consultation aims to update the rules Council Regulation (EU) No 904/2010 on administrative co-operation and combating fraud in the field of VAT. It seeks to:

  • gather views from stakeholders about their experience of the current rules governing administrative co-operation and fight against cross-border fraud in the field of VAT;
  • bring new insights for the on-going evaluation of Regulation (EU) 904/2010;
  • provide information about possible improvements for checking the validity of VAT identification numbers, including ‘VIES on-the-web’.
  • collect quantitative data on possible regulatory costs/benefits for businesses, and SMEs in particular.

Responses must be submitted via an online questionnaire by 31 May 2017. See