Conclusions to be drawn—Possible next steps—Directions for future work

Abstract

As envisaged in the Green Book on the Future of VAT, the EU Commission is preparing a fundamental reform of the EU VAT regime for B2B cross-border trade in goods. To this effect, it commissioned a study on five possible reform options that was recently published and discussed by stakeholders at a Fiscalis Seminar. This paper analyses the outcome of the study and the seminar as well as the Commission’s plans for the way forward, and offers some critical reflections on the respective options.