政策法规征求意见中欧盟(统一法规)清关税务

The European Commission launches public consultation on VAT and the Circular Economy

效力	发布日期	生效日期	发文机构
现行有效	2026-09-10	2026-09-10	European Commission - Taxation and Customs Union

发布09-10

意见截止11-04

生效09-10

意见截止剩 12 天

摘要总结AI 辅助解读

欧盟委员会于2026年9月10日启动关于增值税（VAT）与循环经济规则对齐的公开咨询。该倡议旨在收集利益相关方意见，探讨如何调整VAT规则以支持二手商品处理、可存活商品的销毁以及商用乘用车的VAT抵扣等关键领域。咨询期为期八周，截止至2026年11月4日。评估结果将用于指导后续修订《增值税指令》的立法提案，预计影响评估将于2027年初结束。目前仅为征求意见阶段，暂无强制性合规变更。

The European Commission has launched a [consultation on the alignment of VAT rules with the principles of the circular and low emission economy](https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/18833-VAT-and-circular-economy_en). This initiative, part of the upcoming Circular Economy Act, aims to support the transition towards a more sustainable and competitive European economy. The Circular VAT consultation seeks stakeholder input on how VAT rules can be adapted to better support circular business models. The focus will be on three key areas: the treatment of second-hand goods, the destruction of viable goods, and the VAT deduction rules for passenger cars used for business purposes. The consultation is part of a broader evaluation and impact assessment process, which will run in parallel and is expected to conclude in early 2027. The findings from this process will inform a legislative proposal aimed at amending the VAT Directive to better align with the objectives of the circular and low emission economy. The consultation is open for eight weeks and will be accessible via the Commission's 'Have your Say' portal. Stakeholders, including business federations, SMEs, trade associations, national tax authorities, academics, and the general public, are encouraged to participate and share their views. This initiative is a crucial step towards creating a more coherent VAT framework that supports the circular economy and contributes to the EU's environmental sustainability objectives. Businesses, tax experts & sustainability advocates – share your views by 4 November 2026.

[Have your say!](https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/18833-VAT-and-circular-economy_en)

Publication date

10 September 2026 (Last updated on: 10 September 2026)

Author

[Directorate-General for Taxation and Customs Union](https://commission.europa.eu/about/departments-and-executive-agencies/taxation-and-customs-union_en)