Minutes of the meeting of the Group on the Future of VAT, which took place on 5 April 2019.
During the meeting discussions took place on the VAT “quick fixes” as regards call-off stock arrangements, chain transactions and the exemption of intra-Community supplies (role of the VAT number of the customer as a substantive condition for the exemption to apply and proof of the intra-Community transport of the goods). This was followed by a presentation and discussion on the sharing economy. The meeting was concluded with an update on the state of play as regards financial and insurance services and their VAT treatment.
Source: European Commission (thank you Luc)
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