On February 27, 2018 the European Commission opened a public consultation on exchange of data to combat VAT fraud in the e-commerce. The consultation period runs from February 27, 2018 until April 25, 2018. The European Commission has released an online questionnaire for this consultation.

Target group

According to the European Commission, the fight against VAT fraud on cross-border online sales to final consumers involve different stakeholders: the tax authorities in EU countries, payment intermediaries, online sellers, other businesses and citizens / consumers. Interested organisations, institutions and public authorities as well as academic researchers are also invited to provide their views on this matter.

Some questions are mainly addressed to stakeholders with expert knowledge but all questions are open to all stakeholders.

Tax authorities and payment intermediaries will be invited to express their opinion via a specific questionnaire, during the month of March 2018. In the same period, SMEs will be invited to express their opinion through the "Enterprise Europe Network".

Objective of the consultation

This consultation aims at collecting different stakeholders opinion on:

·   the problem of VAT fraud in the field of e-commerce (business to consumers cross-border sales of goods and service) and its EU dimension;

·   whether the current EU legal framework to fight VAT fraud provides the tax authorities in EU countries with the proper tools to fight VAT fraud in the field of e-commerce;

·   whether a EU harmonised approach could provide for better tools to tax authorities in EU countries to fight the VAT fraud in the field of e-commerce;

·   the impact of the different policy options in terms of fighting fraud, regulatory costs and individuals rights, including issues of privacy and protection of personal data.

More information on the consultation as well as a link to the online questionnaire can be found here.

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