vat stars eu


On 7 April 2016, the European Commission (EC) adopted an action plan that seeks to provide a definitive VAT system for cross-border suppliers.


A timeline of all the actions contained in the plan, Towards a single EU VAT area, has been presented by the Commission and a public consultation launched in respect of three legislative proposals:

Time to decide?

This open public consultation aims to canvass the views of businesses, national administrations and authorities, academics, tax experts, representative organisations and the general public on the:

  • Need for EU action and, in particular, the need for greater freedom for Member States to fix VAT rates
  • Proper balance between harmonisation and Member States autonomy in setting VAT rates
  • Problems and risks linked to differentiation of VAT rates within the Single Market
  • Desirable direction for reform as well as stakeholders' views on the proposed policy options and their impacts.


The consultation closed on Sunday 20th March 2017.