Group on the Future of VAT – Minutes of the 45th meeting (May 28, 2024)

Link: GFV 137 – Minutes 45th GFV meeting – May 28, 2025

Summary of the discussion related to ViDA

• The implementation of the Single VAT Registration (SVR) part of the ViDA package will be further discussed in a workshop in Helsinki at the end of June. An updated version of the working paper on SVR implementation has been uploaded, including new dates of entry into application.
• The Import One Stop Shop (IOSS) scheme introduced by the VAT e-commerce package aims to simplify VAT collection on low-value distance sales of imported goods. The ViDA package includes improvements to prevent tax evasion or avoidance related to the use and verification process of IOSS VAT identification numbers.
• The VAT Expert Group (VEG) is reflecting on the future of VAT and generating a debate on modernizing and simplifying the VAT system after the adoption of the ViDA package. The VEG is expected to prepare a report by the end of 2024.

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Agenda

1. Welcome and introduction
2. Destruction of goods and VAT treatment of donations – Exchange of views
3. Information points
   1. ViDA package – Update on the state of play and implementation
   2. Ongoing reflections in the VEG on “VAT after ViDA”
   3. New SME scheme – Implementation – Update
4. Miscellaneous
5. AOB

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Source

• Circabc – Agenda 45th meeting
• Pedro Costa Monteiro, Ph.D.