Report on Consultation on Simplification of VAT Collection Procedures for Centralised Customs Clearance
The Commission's public consultation looked for the views of the business sector on a series of proposed solutions to the possible adaptations of VAT collection rules in centralised clearance. The Commission identified two main issues to be addressed in the area of VAT. Firstly, it raised the question of whether import VAT obligations need to be centralized i.e. the importer would submit all the import VAT related data to the Member State of authorization and this Member State would transfer it to the relevant Member State. Secondly, it raised the question on whether VAT should be declared in the customs declaration or in a separate form such as an import VAT declaration.
For a detailed analysis of the consultation see http://ec.europa.eu/taxation_customs/resources/documents/common/consultations/tax/vat_centra_clear_summ_report_en.pdf