{"id":9338,"date":"2018-04-11T10:08:55","date_gmt":"2018-04-11T08:08:55","guid":{"rendered":"https:\/\/www.asd-int.com\/?p=9338"},"modified":"2020-06-03T14:18:21","modified_gmt":"2020-06-03T12:18:21","slug":"setting-vat-rates-the-new-project-of-the-european-commission","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/en\/setting-vat-rates-the-new-project-of-the-european-commission\/","title":{"rendered":"Setting VAT rates: the new project of the European Commission"},"content":{"rendered":"<p>A proposal from the <a href=\"https:\/\/ec.europa.eu\/info\/index_en\">European Commission<\/a> dated 18 January 2018 has been submitted concerning the setting of VAT rates by each of the Member States of the European Union.<!--more--><\/p>\n<h2>A WILL TO REFUSE RULES FOR FIXING VAT RATES<\/h2>\n<p>The Commission&#8217;s proposal follows the measures envisaged in the context of setting up a new single and definitive European VAT area proposed in October 2017 (with the aim of combating VAT fraud). This provides for the establishment of a new flexible and harmonized regulatory framework for setting VAT rates.<\/p>\n<p>As a reminder, the country with the lowest VAT rate is Luxembourg (17%). Hungary is the most VAT-taxed country with a rate of 27%, or more than a quarter of the value of the product. The average rate in Europe is around 21%.<\/p>\n<p>The European Commission is therefore proposing a uniform treatment of VAT rate fixing within the Union with a budgetary framework.<\/p>\n<p>1. Currently, the Member States of the European Union can establish two categories of products that can benefit respectively from a VAT rate of 5% and a rate of 0%. The project mentions a possible authorization for the Member States to introduce a third reduced VAT rate of between 0% and 5%;<\/p>\n<p>2. The European Commission also proposes to delete the current list of goods and services eligible for reduced rates and to replace it with a list defining the goods to which the standard rate will necessarily apply, which can not be less than 15% ( restrictive list including in particular certain excise goods: alcoholic beverages, tobacco, etc.);<\/p>\n<p>3. Finally, a framework for setting rates has been proposed, imposing a weighted average rate of not less than 12%, calculated on the basis of the rates applicable in a particular Member State (measure of the budgetary framework).<\/p>\n<p>However, the <a href=\"\thttps:\/\/ec.europa.eu\/info\/law\/law-making-process\/regulatory-scrutiny-board_fr\">Regulatory Scrutiny Board<\/a> has expressed reservations about this recast.<\/p>\n<p>ASD Group is an international company specializing in VAT. It offers its customers services enabling them to grow internationally serenely. Indeed, with a presence in 24 countries, its experts are attentive to the evolution of regulations and offer advantageous solutions to businesses. <a href=\"https:\/\/www.asd-int.com\/en\/contact\" data-cke-saved-href=\"https:\/\/www.asd-int.com\/en\/contact\">Contact one of the ASD Group experts now<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A proposal from the European Commission dated 18 January 2018 has been submitted concerning the setting of VAT rates by each of the Member States&#8230;<\/p>\n","protected":false},"author":36,"featured_media":9273,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[44],"tags":[],"pays":[],"class_list":["post-9338","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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