Сучасні тенденції гармонізації ПДВ у країнах Європейського Союзу

Abstract

Introduction. Socio-economic realities related to VAT fiscal losses, the spread of the 2008 global financial crisis and the economic crisis caused by quarantine restrictions due to the spread of COVID-19 and the consequences of economic sanctions in response to Russia's military aggression against Ukraine have slowed VAT harmonization in the EU countries. Problem Statement. The study is devoted to the issue of establishing preconditions and assessing prospects for new initiatives related to VAT harmonization in the EU countries. Purpose. Coverage of retrospectives, current trends and assessment of prospects for further harmonization of VAT in the EU countries. Materials and Methods. The following general and special methods were used in the research process: analysis, synthesis, grouping, description, comparison, theoretical generalization and abstract-logical. Results. The legislative features of regulating VAT harmonization based on the EU Council Directives are emphasized. The directions of coordination of the VAT administration policy at the Community level are systematized. Retrospectives of forming approaches to establishing the principle of VAT collection, according to which trade in the EU countries should take place, are analyzed as well as indicators of gaps in VAT revenues in the EU countries. The essence of the finalized system of VAT administration in the EU, based on the principle of the destination country, is revealed and the prospects of its implementation are assessed. The peculiarities of the new rules of VAT collection on cross-border e-commerce transactions between business and consumers (B2C) are considered. The current trends in setting VAT rates in the EU countries are highlighted and the prospects for their further harmonization are outlined. Conclusions. The final decision on the introduction of a finalized VAT system for intra-EU trade depends on the effectiveness of VAT on cross-border e-commerce between business and consumers (B2C), which was introduced on 1 July 2021 and is determined by the impact of economic sanctions on the EU market concerning the Russian Federation. Changes in the taxation of e-commerce in the EU may cause the rejection of online marketplace customers from the goods of Ukrainian sellers, and the reorientation to European goods.