The future of value added tax in European Union in accordance with size criteria of business entities
The future of value added tax in European Union in accordance with size criteria of business entities

Author(s): Radka Šumanová, Anton Marci
Subject(s): Business Economy / Management, Economic policy, EU-Accession / EU-DEvelopment, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: value added tax; size criteria; intra-community supply of goods and services;
Summary/Abstract: In current value added tax system applicable in the single market of European Union is cross border value added tax fraud expected to be responsible for fraud worth around 50 billion of euros and it bears significant administrative burdens with current fragmented rules (Ondrušová, 2015). The aim of the paper is to explore possible approaches to tackle current problems in the area of ongoing value added tax reform in European Union with focus on solutions comparable to already existing mini-one-stopshop solution for certain e-commerce services and the impact of similar system used for goods delivered to consumers in the single market from one member state to other member state of European Union. Combination of mini-one-stop-shop approach with upholding of thresholds for intra-community value added tax registration in different member state for businesses established for purposes of delivery of goods on current levels would be a path worth of exploring further as minimizing of administrative burdens is vital part of aims stated in the documentation of VAT Expert Group assisting European Commission in the value added tax administration.

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