European Commission consultation on VAT rate reform

Editor News

The European Commission is consulting on VAT reform and seeks stakeholders views’ on the following aspects:

  • The need for EU action in the field of VAT rates;
  • The proper balance between harmonisation and Member States autonomy in setting VAT rates;
  • The problems and risks linked to differentiation of VAT rates within the Single Market;
  • The desirable direction for reform
  • Stakeholders’ views on the proposed policy options

Its results will feed into the review of the current rules on VAT rates. It is not clear whether the UK would still be a member when these reforms come into effect. The Heritage Alliance’s 2014 briefing on VAT is here.