Value added tax (VAT) system: harmonising and simplifying certain rules and definitive system for the taxation of intra-Union trade

This dossier concerns the VAT system, harmonising and simplifying certain rules and the definitive system for taxation of intra-Union trade. The amendments address taxing supplies in the Member State of destination, cross-border VAT fraud including Missing Trader Intra-Community fraud, the certified taxable person status and its harmonised criteria, call-off stock and chain transactions, the VIES system, simplified procedures for SMEs, and whistleblower protection.