VAT administrative cooperation: one-stop scheme & refund procedure

This procedure establishes how national tax authorities coordinate and share information regarding the VAT 'one-stop shop' and refund processes. It aims to simplify how businesses pay VAT across borders and ensure that tax refunds are processed efficiently between EU member states.

This affects businesses operating in the EU single market and national tax administrations. It reduces the administrative burden for companies by streamlining VAT reporting and payment procedures.