Opinion of the VEG of 20 May 2016 on the action plan for the adoption of a definitive VAT regime

On 20 May 2016, the VAT Expert Group (VEG) adopted an opinion on the action plan for creating a definitive regime for VAT. VEG welcomed the initiative of the EU Commission to further explore possible options for implementing the destination principle. The VEG highlighted, to the Commission and the Member States, that the implementation of a generalised domestic reverse charge system, even on an experimental basis, would put at risk the development of a coherent, harmonised and fraud-proof VAT system.