Fraude, complexité excessive, lourdeur administrative, inadaptation aux nouveaux modèles des échanges notamment numériques… Pour répondre à ces défis, la régulation TVA en Europe fait l’objet de réglementations diverses tant au plan communautaire que national. la Commission européenne a tenu, en mars dernier, un débat qui devrait ouvrir sur des efforts de simplification.
European Commission holds orientation debate on the future for VAT in the EU
The College of Commissioners today held an orientation debate on the way forward for VAT in the EU. The Commission plans to put forward an Action Plan on this issue in March. The VAT system needs reform: the ‘VAT gap’, which is the difference between the expected VAT revenue and VAT actually collected in Member States, was almost €170 billion in 2013. Cross border fraud itself is estimated to be responsible for a VAT revenue loss of about €50 billion annually in the European Union. At the same time, the current VAT system remains fragmented and creates significant administrative burdens, especially for SMEs and online companies. Finally, the system needs to be modernised to reflect innovative business models and technological progress in today’s digital environment. A College Read-Out by Vice-President Dombrovskis will take place after the College meeting and can be followed live on EbS.
The College of Commissioners today held an orientation debate on the way forward for VAT in the EU. The Commission plans to put forward an Action Plan on this issue in March. The VAT system needs reform: the ‘VAT gap’, which is the difference between the expected VAT revenue and VAT actually collected in Member States, was almost €170 billion in 2013. Cross border fraud itself is estimated to be responsible for a VAT revenue loss of about €50 billion annually in the European Union. At the same time, the current VAT system remains fragmented and creates significant administrative burdens, especially for SMEs and online companies. Finally, the system needs to be modernised to reflect innovative business models and technological progress in today’s digital environment. A College Read-Out by Vice-President Dombrovskis will take place after the College meeting and can be followed live on EbS.
Lire l’article original dans son intégralité: European Commission – Press release – 24 / 02 / 2016
L’avis de l’expert
Depuis 1993, la Communauté européenne décline les réglementations supposées simplifier la TVA. Les prés carrés nationaux sont cependant bien verrouillés, et l’on ne s’attend plus à une véritable harmonisation. Toutefois, des initiatives favorisant la simplification des démarches et la lutte contre la fraude sont attendues.