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Assessment of the application and the impact of the VAT exemption for importation of small consignments

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  • EY

Abstract

Study evaluates to which extent the VAT exemption for importation of small commercial and private consignments is having an impact on EU businesses, including on small and medium enterprises (SMEs). The study has four main objectives: to report on and assess the situation in each Member State as regards the implementation of the VAT exemption for small consignments. to assess the existing procedures used by each Member State and by stakeholders in dealing with the importation of small consignment; to present statistics on the importation of small consignments in each Member State and at EU level for a specific period; to provide an analysis on the distortion of competition created by the small commercial consignment exemption

Suggested Citation

  • Ey, 2015. "Assessment of the application and the impact of the VAT exemption for importation of small consignments," Taxation Studies 0059, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0059
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/lvcr-study.pdf
    File Function: final version, 2015
    Download Restriction: no
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    Cited by:

    1. Deloitte, 2016. "Analysis of costs, benefits, opportunities and risks in respect of the options for the modernisation of the VAT aspects of cross-border e-Commerce," Taxation Studies 0068, Directorate General Taxation and Customs Union, European Commission.
    2. Deloitte, 2016. "Economic Analysis of VAT Aspects of e-Commerce," Taxation Studies 0067, Directorate General Taxation and Customs Union, European Commission.

    More about this item

    Keywords

    European Union; taxation; VAT; small consignments;
    All these keywords.

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