The European Commission releases its proposal for VAT reform

The European Commission releases its proposal for VAT reform

As announced on its 2016 VAT action Plan, the European Commission published a proposal to review the Value Added Tax (VAT) Directive.

The objectives of this proposal are both to offer more flexibility to Member States as well as to establish a uniform structure in which Members States can set their own VAT rates.

The Commission’s proposal could have a strong impact on the VAT rates system as the rules will evolve from a pre-defined list of goods and services, for which reduced rates or VAT exemptions were allowed (current system), to a new list of products, in which the standard rate of minimum 15% must always be applied. In addition, the European Commission announced that the proposed definitive regime will be based on taxation taking into account the countries of destination instead of the country of origin as initially envisaged.

This proposal might also have consequences for sport activities. Indeed, within the current system, the following activities are covered by the list of potential exemptions or reduced rate:

  • Exemptions regarding “services closely linked to sport or physical education provided by non-profit-making organisations”.
  • Reduced rates: “Admission to sporting events" and the "use of sporting facilities”. Despite the statement of the Commission that “all goods currently enjoying rates different from the standard rate can continue to do so”, the decision of maintaining these exemptions will belong to Member States, at the national level.
  • In that perspective, the challenge for national sport organisations will be to convince their government regarding the necessity to keep supporting their actions via taxations reductions or exemptions.

On the other side, these new rules could also represent a real opportunity to increase the support given to sport activities, by diversifying the areas covered by reduced VAT rates. Furthermore, another aspect that could have an impact on sport is the inclusion, in the new proposed list of “Supply of gambling and betting services”.

This legislative proposal will now be submitted to the European Parliament and to the Council for adoption. The EOC EU Office will closely follow the process and share the Sport movement’s position with all relevant EU officials.

Recent Posts

Children‘s rights in focus: How EU priorities echo in sport safeguarding

The EOC EU Office followed with great interest the 15th European Forum on the Rights of the Child, which took place in Brussels on 23–24 June under the theme “Championing Children’s Rights: Building Fair and Resilient Societies”. The Forum reinforced the EU’s commitment to protecting children’s rights across all policies and sectors, with key discussions […]

Read More
EOC EU Office welcomes a delegation of French federations leaders with French NOC

On 25 and 26 June, the EOC EU Office welcomed a delegation from the French National Olympic Committee (CNOSF) as part of their “Parcours Ambition Internationale”. This visit aimed to strengthen the international engagement of French sports leaders. Folker Hellmund (Director), Eva Rebmann (Deputy Director), Carlotta Giussani (Head of Funding) and Iva Glibo (Funding Officer) […]

Read More
Webinar “Creating Impactful Narratives: Research & Policy Skills for Stronger Project Proposals”

The On 19 June, the EOC EU Office organised a capacity-building webinar titled “Creating Impactful Narratives: Research & Policy Skills for Stronger Project Proposals”. The session aimed to strengthen participants’ academic and policy research skill, but most importantly, their ability to build convincing arguments to support Erasmus+ project proposals. The webinar focused on equipping participants with practical […]

Read More

Related Posts

June 27, 2025
Children‘s rights in focus: How EU priorities echo in sport safeguarding

The EOC EU Office followed with great interest the 15th European Forum on the Rights of the Child, which took place in Brussels on 23–24 June under the theme “Championing Children’s Rights: Building Fair and Resilient Societies”. The Forum reinforced the EU’s commitment to protecting children’s rights across all policies and sectors, with key discussions […]

June 27, 2025
EOC EU Office welcomes a delegation of French federations leaders with French NOC

On 25 and 26 June, the EOC EU Office welcomed a delegation from the French National Olympic Committee (CNOSF) as part of their “Parcours Ambition Internationale”. This visit aimed to strengthen the international engagement of French sports leaders. Folker Hellmund (Director), Eva Rebmann (Deputy Director), Carlotta Giussani (Head of Funding) and Iva Glibo (Funding Officer) […]

June 20, 2025
Webinar “Creating Impactful Narratives: Research & Policy Skills for Stronger Project Proposals”

The On 19 June, the EOC EU Office organised a capacity-building webinar titled “Creating Impactful Narratives: Research & Policy Skills for Stronger Project Proposals”. The session aimed to strengthen participants’ academic and policy research skill, but most importantly, their ability to build convincing arguments to support Erasmus+ project proposals. The webinar focused on equipping participants with practical […]

About us

The EOC EU Office is the House of European Sport, representing the European Olympic Committees (EOC), the IOC and other major sport organisations to the European institutions in Brussels.
CONTACT
crossmenu linkedin facebook pinterest youtube rss twitter instagram facebook-blank rss-blank linkedin-blank pinterest youtube twitter instagram