EU Call for Evidence on administrative co-operation in the field of VAT

The Commission has launched a Call for Evidence on the application of the administrative cooperation in the field of VAT governed by Council Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax.

This exercise will look at how the framework for administrative cooperation on VAT and the fight against VAT fraud has been applied between 2014 to date. It will also look at how the rules set out in the VAT e-commerce package have been applied since they entered into force on 1 July 2021, and will analyse the VAT Information Exchange System (VIES).

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