TEI responds to the European Commission's public consultation on the modernization of VAT on cross border e-commerce transactions in the European Union.

• Position: Tax Executives Institute, value added tax

On December 18, 2015, TEI submitted a letter responding to the European Commission's Public Consultation on the modernization of VAT on cross border e-commerce transactions in the European Union. The Commission requested input from business and other interested parties to inform legislative proposals the Commission will draft to simplify value-added taxes on cross-border e-commerce transactions in the EU. The Commission's legislative effort will be undertaken in connection with the Commission's Digital Single Market strategy and with the objective of reducing the administrative burden on businesses arising from different VAT regimes. TEI's letter was prepared under the aegis of TEI's European Indirect Tax Committee, whose chair is Paula Regales. Pilar Mata, TEI Tax Counsel, coordinated the preparation of TEI's letter.

The European Commission (Commission) has requested input from business and other interested parties to inform legislative proposals it plans to draft with an aim of simplifying value-added tax (VAT) in respect of cross-border e-commerce transactions in the European Union (EU) in order to reduce the administrative burden on businesses arising from different VAT regimes. The Commission's legislative effort will be undertaken in connection with the Commission's Digital Single Market strategy.

Tax Executives Institute, Inc. (TEI) appreciates the Commission's efforts to minimise burdens associated with cross-border e-commerce transactions and to level the playing field for companies in EU market. We welcome the opportunity to discuss the comments contained in this letter in further detail.

About Tax Executives Institute

Founded in 1944 to serve the professional needs of business tax professionals, TEI is the preeminent association of in-house tax professionals worldwide. TEI espouses organizational values and goals that include integrity, effectiveness, efficiency, and dedication to improving the tax system for the benefit of taxpayers and tax administrators.

TEI's approximately 7,000 professionals manage the tax affairs of over 2,800 companies across all industry sectors around the world. Many of these members' companies have a business presence and/or sell into all 28 EU Member States and are involved in the sale and/or distribution of e-commerce. TEI's members are accountants, lawyers, and other corporate and business employees responsible for the tax affairs of their employers in an executive, administrative, or managerial capacity, and...