Richard Cornelisse


On 8th November 2016, the Council adopted conclusions on improvements to VAT rules for cross-border transactions.

The conclusions come in response to certain issues raised when a Commission action plan on VAT was discussed by the Council. The conclusions relate in particular to:

  • the VAT identification number as an additional condition for application of an exemption in respect of an intra-EU supply
  • in order to better tackle VAT fraud, improving the quality and reliability of data used in the EU's VAT information exchange system
  • determining the VAT treatment of the transaction chain, including 'triangular transactions' (where goods are shipped from a member state other than that of the supplier and the customer)
  • simplifying rules for call-off stock (where goods are sent to a customer's storage facility in another member state)
  • work concerning the exemption from VAT of intra-EU supplies

The Commission is asked to present legislative proposals and conduct studies, as appropriate.

Outcome of Council Meeting (page 14)

Draft Council conclusions on Improvements to the current EU VAT rules for cross-border transactions

More detail: access Chapter 'EU VAT Action Plan'