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Taxation and Customs Union - European Commission
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ecl-button--ghost ecl-menu__item ecl-menu__items-previous ecl-button--icon-only" type="button" data-ecl-menu-items-previous tabindex="-1" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--s ecl-icon--rotate-270 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg><span class="ecl-button__label" data-ecl-label="true">Previous items</span></span></button><button class="ecl-button ecl-button--ghost ecl-menu__item ecl-menu__items-next ecl-button--icon-only" type="button" data-ecl-menu-items-next tabindex="-1" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--s ecl-icon--rotate-90 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg><span class="ecl-button__label" data-ecl-label="true">Next items</span></span></button><ul class="ecl-menu__list" data-ecl-menu-list><li class="ecl-menu__item ecl-menu__item--current" data-ecl-menu-item id="ecl-menu-item-ecl-menu-1479141761-0"><a href="/index_en" class="ecl-link ecl-link--standalone ecl-menu__link ecl-menu__link--current" data-untranslated-label="Home" data-ecl-menu-link id="ecl-menu-item-ecl-menu-1479141761-0-link" >Home</a></li><li class="ecl-menu__item ecl-menu__item--has-children" data-ecl-menu-item data-ecl-has-children aria-haspopup aria-expanded="false" id="ecl-menu-item-ecl-menu-1479141761-1"><a href="/about-us_en" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="About us" data-ecl-menu-link id="ecl-menu-item-ecl-menu-1479141761-1-link" >About us</a><button class="ecl-button ecl-button--ghost ecl-menu__button-caret ecl-button--icon-only" type="button" data-ecl-menu-caret aria-label="Access item's children" aria-describedby="ecl-menu-item-ecl-menu-1479141761-1-link" aria-expanded="false" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></span></button><div class="ecl-menu__mega" data-ecl-menu-mega ><ul class="ecl-menu__sublist"><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="https://commission.europa.eu/about/departments-and-executive-agencies/taxation-and-customs-union_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Directorate-General for Taxation and Customs Union" >Directorate-General for Taxation and Customs Union</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/about-us/application-eu-law_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Application of EU Law" >Application of EU Law</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/about-us/eu-funding-customs-and-tax_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="EU funding for customs and tax" >EU funding for customs and tax</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/about-us/tenders-and-grants_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Tenders and Grants" >Tenders and Grants</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/about-us/transparency-portal_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Transparency Portal" >Transparency Portal</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/about-us/events_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Events" >Events</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/about-us/glossary_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Glossary" >Glossary</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/about-us/contact-us_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Contact us" >Contact us</a></li><li class="ecl-menu__subitem ecl-menu__see-all"><a href="/about-us_en" class="ecl-link ecl-link--standalone ecl-link--icon ecl-menu__sublink" ><span class="ecl-link__label">See all</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#arrow-left"></use></svg></a></li></ul></div></li><li class="ecl-menu__item ecl-menu__item--has-children" data-ecl-menu-item data-ecl-has-children aria-haspopup aria-expanded="false" id="ecl-menu-item-ecl-menu-1479141761-2"><a href="/taxation_en" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="Taxation" data-ecl-menu-link id="ecl-menu-item-ecl-menu-1479141761-2-link" >Taxation</a><button class="ecl-button ecl-button--ghost ecl-menu__button-caret ecl-button--icon-only" type="button" data-ecl-menu-caret aria-label="Access item's children" aria-describedby="ecl-menu-item-ecl-menu-1479141761-2-link" aria-expanded="false" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></span></button><div class="ecl-menu__mega" data-ecl-menu-mega ><ul class="ecl-menu__sublist"><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/vat_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Value Added Tax (VAT) " >Value Added Tax (VAT) </a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/excise-taxes_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Excise Taxes" >Excise Taxes</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/business-taxation_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Business Taxation " >Business Taxation </a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/personal-taxation_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Personal taxation" >Personal taxation</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/other-taxes_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Other taxes" >Other taxes</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/tax-transparency-cooperation_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Tax Transparency and Cooperation" >Tax Transparency and Cooperation</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/economic-analysis_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Economic Analysis" >Economic Analysis</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/national-tax-administrations-0_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="National Tax Administrations" >National Tax Administrations</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/eu-training_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="EU Training" >EU Training</a></li><li class="ecl-menu__subitem ecl-menu__see-all"><a href="/taxation_en" class="ecl-link ecl-link--standalone ecl-link--icon ecl-menu__sublink" ><span class="ecl-link__label">See all</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#arrow-left"></use></svg></a></li></ul></div></li><li class="ecl-menu__item ecl-menu__item--has-children" data-ecl-menu-item data-ecl-has-children aria-haspopup aria-expanded="false" id="ecl-menu-item-ecl-menu-1479141761-3"><a href="/customs-4_en" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="Customs" data-ecl-menu-link id="ecl-menu-item-ecl-menu-1479141761-3-link" >Customs</a><button class="ecl-button ecl-button--ghost ecl-menu__button-caret ecl-button--icon-only" type="button" data-ecl-menu-caret aria-label="Access item's children" aria-describedby="ecl-menu-item-ecl-menu-1479141761-3-link" aria-expanded="false" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></span></button><div class="ecl-menu__mega" data-ecl-menu-mega ><ul class="ecl-menu__sublist"><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/eu-training_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="EU Training" >EU Training</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/aeo-authorised-economic-operator_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="AEO (Authorised Economic Operator)" >AEO (Authorised Economic Operator)</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/prohibitions-and-restrictions_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Prohibitions and Restrictions" >Prohibitions and Restrictions</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/customs-procedures-import-and-export_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs Procedures for import and export" >Customs Procedures for import and export</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/calculation-customs-duties_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Calculation of customs duties" >Calculation of customs duties</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/customs-controls_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs controls" >Customs controls</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/customs-laboratories_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs Laboratories" >Customs Laboratories</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/eu-customs-strategy_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="EU Customs strategy" >EU Customs strategy</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/union-customs-code_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Union Customs code" >Union Customs code</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/customs-security_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs security" >Customs security</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/customs-risk-management_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs Risk Management" >Customs Risk Management</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/international-affairs_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="International affairs" >International affairs</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="https://ec.europa.eu/taxation_customs/customs-4/union-customs-code/national-customs-administrations_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="National customs administrations" >National customs administrations</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="https://taxation-customs.ec.europa.eu/eu-funding-customs-and-tax/customs-programme_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs cooperation" >Customs cooperation</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/electronic-customs_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Electronic customs" >Electronic customs</a></li><li class="ecl-menu__subitem ecl-menu__see-all"><a href="/customs-4_en" class="ecl-link ecl-link--standalone ecl-link--icon ecl-menu__sublink" ><span class="ecl-link__label">See all</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#arrow-left"></use></svg></a></li></ul></div></li><li class="ecl-menu__item" data-ecl-menu-item id="ecl-menu-item-ecl-menu-1479141761-4"><a href="/carbon-border-adjustment-mechanism_en" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="CBAM" data-ecl-menu-link id="ecl-menu-item-ecl-menu-1479141761-4-link" >CBAM</a></li><li class="ecl-menu__item ecl-menu__item--has-children" data-ecl-menu-item data-ecl-has-children aria-haspopup aria-expanded="false" id="ecl-menu-item-ecl-menu-1479141761-5"><a href="/online-services_en" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="Online services" data-ecl-menu-link id="ecl-menu-item-ecl-menu-1479141761-5-link" >Online services</a><button class="ecl-button ecl-button--ghost ecl-menu__button-caret ecl-button--icon-only" type="button" data-ecl-menu-caret aria-label="Access item's children" aria-describedby="ecl-menu-item-ecl-menu-1479141761-5-link" aria-expanded="false" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></span></button><div class="ecl-menu__mega" data-ecl-menu-mega ><ul class="ecl-menu__sublist"><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/online-services/online-services-and-databases-customs_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Online services and databases for Customs" >Online services and databases for Customs</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/online-services/online-services-and-databases-taxation_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Online services and databases for Taxation" >Online services and databases for Taxation</a></li><li class="ecl-menu__subitem ecl-menu__see-all"><a href="/online-services_en" class="ecl-link ecl-link--standalone ecl-link--icon ecl-menu__sublink" ><span class="ecl-link__label">See all</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#arrow-left"></use></svg></a></li></ul></div></li><li class="ecl-menu__item" data-ecl-menu-item id="ecl-menu-item-ecl-menu-1479141761-6"><a href="/news_en" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="News" data-ecl-menu-link id="ecl-menu-item-ecl-menu-1479141761-6-link" >News</a></li></ul></section></div></nav> </div> </header> <div class="ecl-u-mb-2xl" id="block-ewcms-theme-page-header"> <div class="ecl-page-header" ><div class="ecl-container"><div class="ecl-page-header__info--no-margin"><h1 class="ecl-page-header__title ecl-u-sr-only"><span>Taxation and Customs Union</span></h1></div></div></div> </div> <main class="ecl-u-pb-xl" id="main-content" data-inpage-navigation-source-area="h2.ecl-u-type-heading-2, div.ecl-featured-item__heading"> <div class="ecl-container"> <div class="ecl-row"> <div class="ecl-col-s-12 ewcms-top-sidebar"> <div> <div data-drupal-messages-fallback class="hidden"></div> </div> </div> </div> <div class="ecl-row"> <div class="ecl-col-s-12"> <div id="block-ewcms-theme-main-page-content" data-inpage-navigation-source-area="h2, div.ecl-featured-item__heading" class="ecl-u-mb-l"> <article dir="ltr"> <div> <div class="ecl-u-mb-2xl"> <a id="paragraph_2279"></a> <div> <section class="ecl-banner ecl-banner--l ecl-banner--font-m ecl-banner--box-bg-dark ecl-banner--color-light ecl-banner--h-left ecl-banner--v-center" data-ecl-banner data-ecl-auto-init="Banner" ><figure class="ecl-banner__picture-container"><picture class="ecl-picture ecl-banner__picture" data-ecl-banner-image ><source srcset="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_small_3_1_banner/public/2024-11/banner-sme.png.webp?h=33b05ede&itok=pumpyl7y" media="(max-width: 480px)" ><source srcset="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_medium_3_1_banner/public/2024-11/banner-sme.png.webp?h=33b05ede&itok=pgarKcvx" media="(max-width: 768px)" ><source srcset="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_large_3_1_banner/public/2024-11/banner-sme.png.webp?h=33b05ede&itok=YlQJLhf3" media="(max-width: 996px)" ><source srcset="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_extra_large_3_1_banner/public/2024-11/banner-sme.png.webp?h=33b05ede&itok=2L9z7OLh" media="(max-width: 1140px)" ><source srcset="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_full_width_banner_3_1/public/2024-11/banner-sme.png.webp?h=33b05ede&itok=AQ58ynPW" media="(min-width: 1140px)" ><img class="ecl-banner__image" src="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_full_width_banner_3_1/public/2024-11/banner-sme.png.webp?h=33b05ede&itok=AQ58ynPW" alt="" ></picture></figure><div class="ecl-container ecl-banner__info"><div class="ecl-banner__container" data-ecl-banner-container ><div class="ecl-banner__content"><div class="ecl-banner__title"><span class="ecl-banner__title-text">Special VAT regime from 1 January 2025</span></div><div class="ecl-banner__cta"><a href="https://taxation-customs.ec.europa.eu/taxation/vat/vat-special-schemes-oss_en" class="ecl-link ecl-link--cta ecl-link--icon ecl-banner__link-cta" data-original-title-description="Special VAT regime from 1 January 2025" ><span class="ecl-link__label">What is new?</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-90 ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></a></div></div></div></div></section> </div> </div> <div class="ecl-u-mb-2xl"> <a id="paragraph_2288"></a> <div> <div id="block-homepageinfocus" class="ecl-u-mt-l"> <h2 class="ecl-u-type-heading-2">In focus</h2> <div class="ecl-content-item-block"><div class="ecl-row"><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-6 "><article class="ecl-card" ><picture class="ecl-picture ecl-picture--zoom ecl-card__picture" data-ecl-picture-link ><img class="ecl-card__image" src="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_ratio_3_2_medium/public/2024-01/CBAM%20Website_Featured%20Visual.png?itok=pgPZOVHV" alt="" ></picture><div class="ecl-card__body"><div class="ecl-content-block ecl-card__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><ul class="ecl-content-block__primary-meta-container"><li class="ecl-content-block__primary-meta-item"><time datetime="2025-01-17T12:00:00Z">17 January 2025</time></li></ul><div class="ecl-content-block__title" data-ecl-title-link><a href="/carbon-border-adjustment-mechanism_en" class="ecl-link ecl-link--standalone" >Carbon Border Adjustment Mechanism</a></div></div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-6 "><article class="ecl-card" ><picture class="ecl-picture ecl-picture--zoom ecl-card__picture" data-ecl-picture-link ><img class="ecl-card__image" src="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_ratio_3_2_medium/public/2025-01/TS-2025-featured%402x.png?h=f32b404b&itok=L7YGPkMf" alt="" ></picture><div class="ecl-card__body"><div class="ecl-content-block ecl-card__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title" data-ecl-title-link><a href="/road-2050-tax-mix-future/eu-tax-symposium-2025_en" class="ecl-link ecl-link--standalone" >Event: EU Tax Symposium 2025</a></div></div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-6 last-item-column"><article class="ecl-card" ><picture class="ecl-picture ecl-picture--zoom ecl-card__picture" data-ecl-picture-link ><img class="ecl-card__image" src="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_ratio_3_2_medium/public/2024-12/In%20Focus%20Banner_Customs%20Reform.png?h=fa1c963e&itok=X2RmswQ0" alt="" ></picture><div class="ecl-card__body"><div class="ecl-content-block ecl-card__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title" data-ecl-title-link><a href="/customs-4/eu-customs-reform_en" class="ecl-link ecl-link--standalone" >EU Customs Reform</a></div></div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-6 last-item-column last-item"><article class="ecl-card" ><picture class="ecl-picture ecl-picture--zoom ecl-card__picture" data-ecl-picture-link ><img class="ecl-card__image" src="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_ratio_3_2_medium/public/2024-12/In%20Focus%20Banner_ViDA.png?h=fa1c963e&itok=fQFWaK9F" alt="" ></picture><div class="ecl-card__body"><div class="ecl-content-block ecl-card__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title" data-ecl-title-link><a href="/taxation/vat/vat-digital-age-vida_en" class="ecl-link ecl-link--standalone" >VAT in the Digital Age (ViDA) </a></div></div></div></article></div></div></div> </div> </div> </div> <div class="ecl-u-mb-2xl"> <a id="paragraph_2484"></a> <div> <div id="block-taxudevents" class="ecl-u-mt-l"> <div class="ecl-content-item-block"><div class="ecl-row"><div class="ecl-content-item-block__title ecl-col-12"><h2 class='ecl-u-type-heading-2'>Events</h2></div></div><div class="ecl-row"><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-6 last-item-column last-item"><article class="ecl-content-item ecl-content-item--inline" ><time class="ecl-date-block ecl-date-block--ongoing ecl-content-item__date" ><span class="ecl-date-block__day" aria-hidden="true">18</span><abbr title="March" class="ecl-date-block__month" aria-hidden="true">Mar</abbr><span class="ecl-date-block__year" aria-hidden="true">2025</span></time><div class="ecl-content-block ecl-content-item__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><ul class="ecl-content-block__primary-meta-container"><li class="ecl-content-block__primary-meta-item">Conferences and summits</li></ul><div class="ecl-content-block__title" data-ecl-title-link><a href="https://taxation-customs.ec.europa.eu/road-2050-tax-mix-future/eu-tax-symposium-2025_en" class="ecl-link ecl-link--standalone" >EU Tax Symposium 2025</a></div></div></article></div></div><div class="ecl-u-border-color-neutral ecl-u-border-width-1 ecl-u-border-top"></div><div class="ecl-row"><div class="ecl-content-item-block__button ecl-col-12"><div class="ecl-u-clearfix ecl-u-pv-m"><a href="/about-us/events_en" class="ecl-link ecl-link--standalone ecl-link--icon" ><span class="ecl-link__label">See all</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#arrow-left"></use></svg></a></div></div></div></div> </div> </div> </div> <div class="ecl-u-mb-2xl"> <a id="paragraph_39"></a> <div> <div id="block-newslisting"> <h2 class="ecl-u-type-heading-2">Latest news</h2> <div class="js-view-dom-id-cd3a5d169ebae06e56bd07f10b620b228878930439f25b2bdffc395dadf12235"> <div class="ecl-content-item-block"><div class="ecl-row"><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 "><article class="ecl-content-item" ><div class="ecl-content-block ecl-content-item__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><ul class="ecl-content-block__primary-meta-container"><li class="ecl-content-block__primary-meta-item">News article</li><li class="ecl-content-block__primary-meta-item"><time datetime="2025-02-18T12:00:00Z">18 February 2025</time></li></ul><div class="ecl-content-block__title" data-ecl-title-link><a href="/news/council-adopts-new-legislation-electronic-vat-exemption-certificate-2025-02-18_en" class="ecl-link ecl-link--standalone" >Council Adopts New Legislation on Electronic VAT Exemption Certificate</a></div><div class="ecl-content-block__description"><p>The Council has adopted a new legislative package introducing an electronic certificate for VAT exemptions, marking a significant step towards simplifying tax procedures and reducing administrative burdens on businesses.</p></div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 "><article class="ecl-content-item" ><div class="ecl-content-block ecl-content-item__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><ul class="ecl-content-block__primary-meta-container"><li class="ecl-content-block__primary-meta-item">News announcement</li><li class="ecl-content-block__primary-meta-item"><time datetime="2025-02-18T12:00:00Z">18 February 2025</time></li></ul><div class="ecl-content-block__title" data-ecl-title-link><a href="/news/update-eu-list-non-cooperative-jurisdictions-tax-purposes-2025-02-18_en" class="ecl-link ecl-link--standalone" >Update of the EU List of Non-Cooperative Jurisdictions for Tax Purposes</a></div><div class="ecl-content-block__description"><p>As part of the EU's continued commitment to promoting tax transparency and fair taxation globally, Member States have updated the EU list of non-cooperative jurisdictions for tax purposes.</p></div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 "><article class="ecl-content-item" ><div class="ecl-content-block ecl-content-item__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><ul class="ecl-content-block__primary-meta-container"><li class="ecl-content-block__primary-meta-item">News article</li><li class="ecl-content-block__primary-meta-item"><time datetime="2025-02-14T12:00:00Z">14 February 2025</time></li></ul><div class="ecl-content-block__title" data-ecl-title-link><a href="/news/release-revised-guidelines-binding-tariff-information-process-2025-02-14_en" class="ecl-link ecl-link--standalone" >Release of revised guidelines for the Binding Tariff Information process</a></div><div class="ecl-content-block__description"><p>DG TAXUD is pleased to announce the release of the revised administrative guidelines for the Binding Tariff Information process.</p></div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 "><article class="ecl-content-item" ><div class="ecl-content-block ecl-content-item__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><ul class="ecl-content-block__primary-meta-container"><li class="ecl-content-block__primary-meta-item">News article</li><li class="ecl-content-block__primary-meta-item"><time datetime="2025-02-10T12:00:00Z">10 February 2025</time></li></ul><div class="ecl-content-block__title" data-ecl-title-link><a href="/news/samancta-relocates-what-you-need-know-about-new-website-2025-02-10_en" class="ecl-link ecl-link--standalone" >Samancta relocates: What you need to know about the new website</a></div><div class="ecl-content-block__description"><p>Samancta, the SAmpling MANual for Customs and TAx authorities of the European Union has moved to a new website.</p></div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 last-item-column last-item"><article class="ecl-content-item" ><div class="ecl-content-block ecl-content-item__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><ul class="ecl-content-block__primary-meta-container"><li class="ecl-content-block__primary-meta-item">News announcement</li><li class="ecl-content-block__primary-meta-item"><time datetime="2025-02-07T12:00:00Z">7 February 2025</time></li></ul><div class="ecl-content-block__title" data-ecl-title-link><a href="/news/extension-transition-period-automated-export-system-aes-2025-02-07_en" class="ecl-link ecl-link--standalone" >Extension of the Transition period to the Automated Export System (AES)</a></div><div class="ecl-content-block__description"><p>The Commission is pleased to announce that the committee in charge has just approved the revised Implementing Regulation on Technical Arrangements (IRTA) containing a provision enabling the extension of the transition period to the Automated Export System (AES) until 14 December 2025.</p></div></div></article></div></div></div> <nav class="ecl-pagination" aria-label="Pagination" ><ul class="ecl-pagination__list"><li class="ecl-pagination__item ecl-pagination__item--current"><span class="ecl-pagination__text ecl-pagination__text--summary" aria-current="true" >1</span><span class="ecl-pagination__text ecl-pagination__text--full" aria-current="true" >Page 1</span></li><li class="ecl-pagination__item"><a href="?page=1" class="ecl-link ecl-link--standalone ecl-pagination__link" aria-label="Go to page 2" >2</a></li><li class="ecl-pagination__item"><a href="?page=2" class="ecl-link ecl-link--standalone ecl-pagination__link" aria-label="Go to page 3" >3</a></li><li class="ecl-pagination__item ecl-pagination__item--ellipsis"><span class="ecl-pagination__text ecl-pagination__text--summary" >...</span></li><li class="ecl-pagination__item ecl-pagination__item--last"><a href="?page=115" class="ecl-link ecl-link--standalone ecl-pagination__link" aria-label="Go to page 116" >116</a></li><li class="ecl-pagination__item ecl-pagination__item--next"><a href="?page=1" class="ecl-link ecl-link--standalone ecl-link--icon ecl-pagination__link ecl-link--icon-only" aria-label="Go to next page" ><span class="ecl-link__label">Next</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-90 ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></a></li></ul></nav> </div> </div> </div> </div> <div class="ewcms-page-section ecl-u-mb-2xl ecl-u-bg-neutral-40"> <div class="ecl-container ecl-u-pv-m"> <a id="paragraph_2074"></a> <div> <div id="block-tools" class="ecl-u-mt-l"> <h2 class="ecl-u-type-heading-2">Online services and databases</h2> <div class="ecl-content-item-block"><div class="ecl-row"><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-4 last-item-column"><article class="ecl-card" ><picture class="ecl-picture ecl-picture--zoom ecl-card__picture" data-ecl-picture-link ><img class="ecl-card__image" src="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_ratio_3_2_medium/public/2023-05/pexels-anna-nekrashevich-6802042.jpg?h=dda5f2b8&itok=gWeBfRcE" alt="" ></picture><div class="ecl-card__body"><div class="ecl-content-block ecl-card__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title" data-ecl-title-link><a href="/online-services/online-services-and-databases-taxation_en" class="ecl-link ecl-link--standalone" >Online services and databases for Taxation</a></div></div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-4 last-item-column last-item"><article class="ecl-card" ><picture class="ecl-picture ecl-picture--zoom ecl-card__picture" data-ecl-picture-link ><img class="ecl-card__image" src="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_ratio_3_2_medium/public/2024-12/Customs-databases_Banner.png?h=fa1c963e&itok=6sVvUxzG" alt="" ></picture><div class="ecl-card__body"><div class="ecl-content-block ecl-card__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title" data-ecl-title-link><a href="/online-services/online-services-and-databases-customs_en" class="ecl-link ecl-link--standalone" >Online services and databases for Customs</a></div></div></div></article></div></div></div> </div> </div> </div> </div> <div class="ecl-u-mb-2xl"> <a id="paragraph_2080"></a> <div> <section class="ecl-banner ecl-banner--m ecl-banner--font-m ecl-banner--box-bg-dark ecl-banner--color-light ecl-banner--h-left ecl-banner--v-center" data-ecl-banner data-ecl-auto-init="Banner" ><figure class="ecl-banner__picture-container"><picture class="ecl-picture ecl-banner__picture" data-ecl-banner-image ><source srcset="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_small_4_1_banner/public/2024-10/featured-courses-bg.png.webp?h=8fe3b20d&itok=awJF9qZY" media="(max-width: 480px)" ><source srcset="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_medium_4_1_banner/public/2024-10/featured-courses-bg.png.webp?h=8fe3b20d&itok=ucykHUWv" media="(max-width: 768px)" ><source srcset="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_large_4_1_banner/public/2024-10/featured-courses-bg.png.webp?h=8fe3b20d&itok=3q1C_0yp" media="(max-width: 996px)" ><source srcset="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_extra_large_4_1_banner/public/2024-10/featured-courses-bg.png.webp?h=8fe3b20d&itok=Ou6yN9--" media="(max-width: 1140px)" ><source srcset="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_full_width_banner_4_1/public/2024-10/featured-courses-bg.png.webp?h=8fe3b20d&itok=C2_jPPyv" media="(min-width: 1140px)" ><img class="ecl-banner__image" src="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_full_width_banner_4_1/public/2024-10/featured-courses-bg.png.webp?h=8fe3b20d&itok=C2_jPPyv" alt="" ></picture></figure><div class="ecl-container ecl-banner__info"><div class="ecl-banner__container" data-ecl-banner-container ><div class="ecl-banner__content"><p class="ecl-banner__description"><span class="ecl-banner__description-text">EU Learning Portal on customs and tax topics</span></p><div class="ecl-banner__cta"><a href="https://customs-taxation.learning.europa.eu/" class="ecl-link ecl-link--cta ecl-link--icon ecl-banner__link-cta" data-original-title-description="EU Learning Portal on customs and tax topics" ><span class="ecl-link__label">Start now</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-90 ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></a></div></div></div></div></section> </div> </div> <div class="ewcms-page-section ecl-u-mb-2xl ecl-u-bg-neutral-40"> <div class="ecl-container ecl-u-pv-m"> <a id="paragraph_40"></a> <div> <div id="block-haveyoursay" class="ecl-u-mt-l"> <h2 class="ecl-u-type-heading-2">Have your say</h2> <div class="ecl-content-item-block"><div class="ecl-row"><div class="ecl-content-item-block__introduction ecl ecl-u-mb-2xl ecl-col-12"><p>Citizens and businesses can share their views on new EU policies and existing laws.</p></div></div><div class="ecl-row"><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-6 last-item-column"><article class="ecl-card" ><div class="ecl-card__body"><div class="ecl-content-block ecl-card__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title" data-ecl-title-link><a href="/taxation/tax-consultations_en" class="ecl-link ecl-link--standalone" >Tax consultations</a></div><div class="ecl-content-block__description"><p>Database of current and past open dialogues for Interactive Policy Making in tax</p></div></div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-6 last-item-column last-item"><article class="ecl-card" ><div class="ecl-card__body"><div class="ecl-content-block ecl-card__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title" data-ecl-title-link><a href="/customs-4/customs-consultations_en" class="ecl-link ecl-link--standalone" >Customs consultations</a></div><div class="ecl-content-block__description"><p>Planned consultations, Open consultations, Closed consultations</p></div></div></div></article></div></div></div> </div> </div> </div> <div class="ecl-container ecl-u-pv-m"> <a id="paragraph_2079"></a> <div> <div id="block-tendersandgrants" class="ecl-u-mt-l"> <h2 class="ecl-u-type-heading-2">Tenders and grants</h2> <div class="ecl-content-item-block"><div class="ecl-row"><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 last-item-column last-item"><article class="ecl-card" ><div class="ecl-card__body"><div class="ecl-content-block ecl-card__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title" data-ecl-title-link><a href="/about-us/tenders-and-grants_en" class="ecl-link ecl-link--standalone" >Tenders and Grants</a></div><div class="ecl-content-block__description"><p>Calls for tenders, grants and expressions of interest</p></div></div></div></article></div></div></div> </div> </div> </div> <div class="ecl-container ecl-u-pv-m"> <a id="paragraph_2310"></a> <div> <div id="block-eufundingforcustomsandtax" class="ecl-u-mt-l"> <h2 class="ecl-u-type-heading-2">EU funding for customs and tax</h2> <div class="ecl-content-item-block"><div class="ecl-row"><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 last-item-column last-item"><article class="ecl-card" ><div class="ecl-card__body"><div class="ecl-content-block ecl-card__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title" data-ecl-title-link><a href="/about-us/eu-funding-customs-and-tax_en" class="ecl-link ecl-link--standalone" >EU funding for customs and tax</a></div><div class="ecl-content-block__description"><p>Information for national authorities on tax and customs cooperation</p></div></div></div></article></div></div></div> </div> </div> </div> </div> <div class="ecl-u-mb-2xl"> <a id="paragraph_2076"></a> <div> <section class="ecl-banner ecl-banner--m ecl-banner--font-m ecl-banner--box-bg-dark ecl-banner--color-light ecl-banner--h-center ecl-banner--v-center" data-ecl-banner data-ecl-auto-init="Banner" ><figure class="ecl-banner__picture-container"><picture class="ecl-picture ecl-banner__picture" data-ecl-banner-image ><source srcset="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_small_4_1_banner/public/2024-10/AdobeStock_222570975.jpeg.webp?h=790be497&itok=joePDCEu" media="(max-width: 480px)" ><source srcset="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_medium_4_1_banner/public/2024-10/AdobeStock_222570975.jpeg.webp?h=790be497&itok=vQHdAb7Z" media="(max-width: 768px)" ><source srcset="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_large_4_1_banner/public/2024-10/AdobeStock_222570975.jpeg.webp?h=790be497&itok=q3gZ3CuL" media="(max-width: 996px)" 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