Value Added Tax: EU proposals for reform and the implications of Brexit Contents

---

Annex: Recent EU VAT proposals

Proposal	Proposed	Document reference	Scrutiny status
VAT: services and distance sales of consumer goods	December 2016	38341	Cleared on 24 January 2018
VAT: location of customers	December 2016	38342	Cleared on 24 January 2018
VAT: administrative cooperation on consumer goods	December 2016	38343	Cleared on 24 January 2018
VAT on books and newspapers	December 2016	38344	Cleared on 25 January 2017
Reverse charge mechanism for domestic B2B transactions	December 2016	38432	Cleared on 25 April 2017
Definitive VAT system	October 2017	39085	Remains under scrutiny. Last considered on 28 March 2018.
Proof of intra-Community supply	October 2017	39084	Cleared on 6 December 2017
VAT: Certified Taxable Persons	October 2017	39083	Remains under scrutiny. Last considered on 28 March 2018.
EU-Norway VAT Cooperation Agreement	October 2017	39174; 39175	Cleared on 6 December 2017
VAT: administrative cooperation to tackle fraud	December 2017	39299	Remains under scrutiny. Last considered on 28 March 2018.
Minimum standard rate of VAT	December 2017	39391	Cleared on 28 March 2018.
VAT: flexibility to set reduced rates	January 2018	39448	Remains under scrutiny. Last considered on 28 March 2018.
SME exemptions from VAT	January 2018	39449	Remains under scrutiny. Last considered on 28 March 2018.

---

---

3 April 2018