EU reviews passenger transport VAT rules

The European Union is investigating improvements and simplifications to the VAT regime on intra-community transport of passengers.

• Presentably, there are a number of differences between member states, including:
• Standard versus reduced rates application

The application of the place of supply rules, and the increasing requirement for foreign coach / taxi companies to have to register in every country where they are carry paying passengers

The European Commission will hold a workshop in April on the sector through FISCALIS, the programme where tax administrations discuss cross-border VAT and harmonization issues. This will invite contributions through interested parties in the marketplace.