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EU reviews passenger transport VAT rules

  • VAT
  • 14 March 2015 | Richard Asquith

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.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.