The European Commission is launching a public consultation on a possible programme to allow the tax administrations of EU Member States to resolve together, in a preventive manner, cross-border tax issues faced by small and medium enterprises operating within the EU.
On 28 May, the EU’s new Fiscalis programme for 2021-2027 entered into force, following publication of the legal text in the Official Journal of the European Union.
On 1 May 2021, the European Commission Directorate General for Taxation and Customs (TAXUD) launched a new CusTax EU Learning Portal for tax and customs professionals. Capitalising on the opportunities of online learning, the Portal aims to build common expertise and improve professional skills among EU Economic Operators and their Customs representatives.
Mehrwertsteuerausschuss der Europäischen Kommission
On 19 April 2021, the Commission decided to extend the temporary waiver of customs duties and Value-Added Tax (VAT) on imports from non-EU countries of medical devices and protective equipment used in the fight against COVID-19.
On 12 April 2021, the Commission proposed to exempt from Value-Added Tax (VAT) goods and services made available by EU bodies and agencies to Member States and citizens during times of crisis. The initiative will maximise the efficiency of EU funds used in the public interest to respond to crises, such as natural disasters and public health emergencies. It will also strengthen EU-level disaster and crisis management bodies, such as those falling under the EU’s Health Union and the EU Civil Protection Mechanism.
Mehrwertsteuerausschuss der europäischen Kommission veröffentlicht neue Leitlinien
From 1 July 2021, the EU will introduce new VAT e-commerce rules to ensure fair competition for EU businesses and reduce VAT losses resulting from the importation of low value consignments (i.e. goods with a value not exceeding EUR 22) from third countries.
On 18 December, the Commission adopted a proposal to put in place a new decision-making process to create more certainty around certain VAT rules, leading to less red-tape and reducing costs of cross-border business for EU companies.
On 7 December, the European Commission welcomed the adoption of important new measures which will enable Member States to relieve EU hospitals, medical practitioners and individuals of Value-Added Tax (VAT) when acquiring coronavirus vaccines and testing kits.