RD350 - ETNO Reflection Document on the EU Green Paper on the future of VAT
VAT should be charged by the supplier irrespectively wherever the customer in the internal market belongs. Input VAT should be recovered in the country of the customer, as in ordinary tax returns. VAT revenue to be distributed among Member States should be based on macroeconomic data.
Executive Summary:
VAT should be charged by the supplier irrespectively wherever the customer in the internal market belongs. Input VAT should be recovered in the country of the customer, as in ordinary tax returns. VAT revenue to be distributed among Member States should be based on macroeconomic data.
Executive Summary:
- VAT should be charged by supplier irrespectively – wherever the business-to-business (B2B) or business-to-consumer (B2C) customer in the internal market belongs. Input VAT should be recovered in country of customer -- as in ordinary tax returns. VAT revenue to be distributed among member states should be based on macroeconomic data.
- The increasing burden on tax payers to operate the tax as the internal market evolves should operationally be shifted from tax payer to tax authorities in order to maintain a sustainable tax system.
