Proposal to give the Commission implementing powers in the area of VAT

The Commission has launched a roadmap toward the publication of a proposal for turning the VAT Committee into a ‘comitology committee’ – this would enable the VAT Committee to, by qualified majority, oversee the adoption of implementing acts by the Commission in the field of VAT.

The VAT Committee is an advisory committee made up of representatives of the Member States and of the Commission, which currently issues non-binding guidelines on the interpretation of the provisions of the VAT Directive. This envisaged proposal would permit the Commission to adopt implementing legislation, interpreting the VAT Directive, if agreed to by the VAT Committee by qualified majority vote (55% of EU countries representing at least 65% of the total EU population).

The Commission invites stakeholders to share their views on this initiative by 29 October 2020. A proposal on this initiative is planned for the end of 2020.