Segnalazione dalla newsletter della DG TAXUD

Taxation/Customs: Commission opens public consultation on VAT collection procedures in relation to centralised customs clearance  

The European Commission on 12 July launched a public consultation to ask businesses and the public for their views on possible VAT simplifications to facilitate customs centralised clearance.

"Centralised clearance" is a possibility for the importers that hold an authorisation to both declare and pay customs duties to the customs administration of their Member State of authorisation, independent from the place of import and destination of goods within the EU. However, under the present VAT rules, the importers, even using centralised clearance, would still be subject to VAT obligations in each Member State of physical arrival and destination of goods. The aim of this consultation is to obtain views on a series of solutions relating to the possible adaptations of VAT collection rules.

The consultation will run until 31 October 2010. For further information see our web page.