European Charities' Committee on VAT

ECCVAT

The European Charities' Committee on VAT (ECCVAT) was formed in 1992 because NGOs were concerned about the impact of VAT on their activities.

Lobbying Activity

Response to VAT rates proposal

19 Mar 2018

The European Charities' Committee on Value-Added Tax (ECCVAT) is a group of charities and foundations that was set up in 1992 to research the impact of VAT and other taxes on the work of charities and to make representations to the EU institutions on behalf of the sector. Reference is made throughout this submission to “charities”. This term is taken to include all public benefit organisations, including public benefit foundations as well as charitable organisations providing services that are either outside the scope of VAT or exempt. ECCVAT has previously been an Observer on the Commission’s VAT Expert Group and has regularly met DG TAXUD officials to discuss the impact of the VAT system on charities. Given ECCVAT’s long-standing concerns about the way the VAT system affects the work of charities, its members welcome the opportunity to contribute a response to the Commission’s proposal on VAT rates.
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