The European Commission has launched a consultation on improving administrative cooperation and increasing efforts to tackle cross-border VAT fraud. The Commission intends to update rules in these areas to improve the functioning of the Single Market and to tackle the heavy losses to member states and EU revenues resulting from VAT fraud.

The purpose of the consultation is:

• to gather views from stakeholders, other than tax administrations, about their experience of the current rules governing administrative cooperation and the fight against cross-border VAT fraud

• to bring new insights for the on-going evaluation of Regulation (EU) 904/2010

• to provide information about possible improvements including to the on-line service for verifying VAT numbers for intra-EU transactions

• to collect quantitative data on possible reduction or increase of regulatory costs/benefits (administrative burden and/or compliance costs) for businesses (in particular SMEs).

The deadline for making submissions is 31 May 2017.

A copy of the consultation document can be found here.