Commission issues study on the VAT exemption for importation of small consignments
The Commission issued a report which attempts to assess the extent to which the VAT exemption for the importation of small commercial and private consignments is having an impact on EU businesses, in particular the SME sector. The report sets out the legal framework and procedures in place in each of the 28 EU Member States, as well as an estimation of the potential VAT foregone by tax authorities as a result of the exemption.