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Titel<br />
8 <strong>PwC</strong><br />
Mónica Azcárate<br />
(VAT-Team Frankfurt)<br />
Tel.: +49 69 9585-6111<br />
monica.azcarate@de.pwc.com<br />
Martin Diemer<br />
(VAT-Team Frankfurt)<br />
Tel.: +49 69 9585-6104<br />
martin.diemer@de.pwc.com<br />
Green Paper on the future of the VAT system<br />
Part 1: The Green Paper and strategies against VAT fraud<br />
Over the course of time VAT receipts accounted for significant part of the national tax revenues of EU Member States.<br />
As a reaction to the consolidation needs resulting from the financial crisis or in the context of a longer-term shift towards<br />
indirect rather than direct taxation, several Member States have recently increased VAT rates or are considering doing so.<br />
The objective of the Green Paper published by the Commission on December 12, 2010 is to trigger and encourage public<br />
debate on the future of the EU VAT system. The Commission therefore invites all interested parties to submit their contributions<br />
in response to the questions raised in the Green Paper by May 31, <strong>2011</strong>.<br />
Besides tax avoidance and losses due to insolvencies the shortfall of VAT within the European VAT system is largely<br />
attributable to fraud resulting in part from the endemic weaknesses of the current provisions, which, in particular, allow<br />
VAT-free cross-border purchases of goods and services. The current VAT system distinguishes between supplies among<br />
taxable persons (business to business or “B2B”) and supplies to <strong>final</strong> consumers (business to consumer or “B2C”). For crossborder<br />
B2B transactions taxation is at the rate and conditions of the Member State of destination, whereas B2C supplies are<br />
normally taxed in the Member State where the sale of goods is made or where the supplier is established. This distinction is<br />
the potential weak spot and a source of vulnerability to fraud. Consistency between domestic and intra-EU transactions<br />
could be achieved by applying a reverse charge mechanism on domestic B2B transactions.<br />
The so called one-stop-scheme proposed by the Commission in 2004 is still of significance in the course of the present<br />
discussions. Under this system traders would be allowed to use a single VAT number for all supplies made throughout the<br />
EU and submit one single VAT declaration for all taxable turnovers made within the EC. As long as VAT is based on taxation<br />
at destination, the one-stop-shop is desirable as a simplification measure and would increase compliance and cross-border<br />
trade.<br />
A review of the VAT collection system was launched by the Commission to find ways of improving and simplifying the<br />
collection of VAT by means of modern technology or financial intermediaries. It is further suggested that all invoice data be<br />
sent to a central VAT monitoring database from which the tax authorities could obtain information more quickly. The VAT<br />
compliance process and internal controls of the taxpayers should be certified, which would increase trust between taxpayers<br />
and tax authorities. In one further step the entrepreneur uploads predefined transaction data into a secure VAT data<br />
warehouse maintained by him and being accessible to the tax authorities. Finally, it is discussed to enhance the dialogue<br />
between tax authorities and taxpayers, for instance by setting up a permanent discussion forum allowing tax authorities<br />
and business representatives at EU level to exchange views. The Commission encourages all interested parties to bring up<br />
issues other than those discussed in the Green Paper in order to launch as broad a debate as possible. (MH)