VAT and circular economy

22 submissions in the snapshot (13 from organisations), portal total 22. Feedback list on the portal.

13 of 13 organisation submissions analysed; the model reads them as: supports 1 wants changes 12

• Aliapur Business association, FRA model reads as: wants changes source
  • Extend the right to deduct VAT and the simplification and harmonisation of the margin scheme to all second-hand tyres in all segments.

    we fully support the extension of the right to deduct VAT and the simplification/harmonisation of the margin scheme to all second-hand tyres in all segments (light and heavy vehicles).

    machine translation by the Commission, original in FR
  • Include heavy goods vehicle tyre retreading within the scope of remanufactured goods eligible for the new VAT regime.

    we fully support the inclusion of PL retreading within the scope of “remanufactured goods” eligible for the new VAT regime.

    machine translation by the Commission, original in FR
  • Exclude light vehicle tyre retreading from the favourable VAT regime until a reliable technical benchmark for retreadability exists.

    we do not support, at this stage, the inclusion of VL retreading in this same favourable regime.

    machine translation by the Commission, original in FR
• Micro company, DEU Company, DEU model reads as: wants changes source
  • Upcycling should be explicitly recognized as a distinct circular economic activity rather than being treated like simple second-hand resale.

    UPCYCLING should be recognised as a distinct circular economic activity.

  • The VAT system should be adjusted so it does not disadvantage businesses that use existing materials.

    The VAT system should not disadvantage businesses that use existing materials.

  • The administrative burden of the VAT framework must be simplified to accommodate micro-businesses and artists.

    The administrative system should recognise this reality. A circular VAT framework should be simple enough for a one-person business or small creative studio to use correctly without requiring disproportionate accounting resources.

• Universidad Complutense de Madrid Academic or research institution, ESP model reads as: wants changes source
  • Establish tax neutrality to remove bureaucratic barriers between refurbished and new goods.

    there is an urgent need to establish true tax neutrality that removes bureaucratic barriers on refurbished versus new goods.

    machine translation by the Commission, original in ES
  • Abolish the right of deduction for the destruction of viable goods and facilitate donation through harmonised exemptions.

    It is also imperative to abolish the right of deduction for the destruction of viable goods, facilitating donation instead through harmonised exemptions.

    machine translation by the Commission, original in ES
  • Make deductions for passenger cars exclusively conditional on zero-emission vehicles to decarbonise corporate mobility.

    Finally, to decarbonise corporate mobility, the new framework should make deductions for passenger cars exclusively conditional on zero-emission vehicles.

    machine translation by the Commission, original in ES
• Atea Company, NOR model reads as: wants changes source
  • Increase the ambition of the initiative to better accommodate circular business models.

    The direction is right. The ambition, however, should be higher.

  • Address fragmented rules and administrative obstacles that hinder the cross-border flow of used and refurbished equipment.

    Yet the path to a second life is often obstructed by fragmented rules, documentation requirements, product-status uncertainty and transaction-specific VAT treatment.

  • Ensure the VAT framework supports the entire supply chain rather than focusing only on the final invoice.

    The VAT framework must therefore work for the chain, not merely for its final invoice.

• Micro company, BEL Company, BEL model reads as: wants changes source
  • Apply reduced VAT on Bike-as-a-Service offers that include maintenance and repair.

    Reduced VAT on Bike-as-a-Service offers that include maintenance and repair.

  • Implement usage-based premiums linked to actual kilometres cycled or trips made rather than the purchase of a new bike.

    Usage-based premiums, linked to actual kilometres cycled or trips made, rather than to the purchase of a new bike.

  • Introduce a 120 percent corporate tax deduction for companies' Bike-as-a-Service expenses.

    A 120% corporate tax deduction for companies' Bike-as-a-Service expenses, so that shared, maintained and long-lasting fleets become at least as attractive as buying or leasing new bikes.

• ESWET - European Suppliers of Waste-to-Energy Technology Business association, BEL; register: Trade and business associations model reads as: wants changes source
  • Apply reduced VAT rates to products that contain certified recycled content.

    ESWET supports reduced VAT rates for products containing certified recycled content, accompanied by taxation of virgin raw materials and plastics.

  • Establish recycled-content targets in specific sectors to ensure predictable demand for secondary raw materials.

    such incentives will only deliver their full potential if they are complemented by recycled-content targets in sectors such as metals and construction materials, thereby ensuring predictable demand for secondary raw materials.

  • Make advanced technologies recovering metals and minerals from incinerator bottom ash and fly ash explicitly eligible for EU funding instruments.

    ESWET calls for advanced technologies recovering metals and minerals from incinerator bottom ash and fly ash to be explicitly eligible for EU funding instruments.

• Micro company, BEL Company, BEL model reads as: wants changes source
  • Apply reduced VAT rates to integrated circular services rather than products alone.

    I therefore advocate a reduced rate applicable to all integrated circular services: provision, collection, washing and maintenance necessary for re-use.

    machine translation by the Commission, original in FR
  • Develop the EU framework for circular services and encourage Member States to apply reduced rates.

    Action is needed at two levels: develop the European framework to better recognise circular services and encourage Member States to make effective use of the possibilities for reduced rates.

    machine translation by the Commission, original in FR
• Micro company, DEU Company, DEU model reads as: wants changes source
  • Exempt donations in kind from VAT throughout the entire EU.

    Donations in kind should be exempt from VAT throughout the EU.

    machine translation by the Commission, original in DE
  • Waive VAT specifically for emergency assistance during disasters.

    VAT should be waived in particular for emergency assistance in the event of a disaster.

    machine translation by the Commission, original in DE
  • Ensure that the obligation to prove the benefit to recipients does not create excessive bureaucracy.

    The obligation to prove that the goods benefit beneficiaries should not lead to excessive bureaucracy and should only be aimed at preventing abuse.

    machine translation by the Commission, original in DE
• Micro company, ITA Environmental organisation, ITA model reads as: wants changes source
  • Ensure the tax treatment for used and refurbished goods makes a clear distinction between different circular activities.

    For CNSBII, the first point requires a clear distinction between reuse, repair, refurbishment, remanufacturing and recycling.

    machine translation by the Commission, original in IT
  • Prevent the tax system from making the destruction of functional assets more convenient than their donation.

    On the issue of donation, we consider it particularly important to avoid that the tax system makes it more convenient to destroy assets that are still usable.

    machine translation by the Commission, original in IT
  • Ensure that compliance requirements and traceability for SMEs and re-use operators remain proportionate.

    Traceability of operations is necessary but must be proportionate.

    machine translation by the Commission, original in IT
• Liberty Recycling NGO, IRL model reads as: wants changes source
  • Apply zero-rated VAT to upcycled products and inventions made from unwanted materials when resold.

    Products and inventions made from unwanted materials, particularly textiles, should also be zero-rated when resold to suppliers or the general public for reuse.

  • Provide direct State support including capital grants for premises and machinery.

    Beyond VAT reform, we believe the Irish Government must take a more proactive role in financial supporting established sorter/graders through capital grants for premises and machinery needed as well as increased public awareness and media support for the sector.

• The North Face / VF Corperation Company, CHE model reads as: supports source
  • Remove VAT on resale goods to prevent double taxation.

    Removal of VAT means units are not double charged (for initial sale, then again upon resale)

  • Encourage more circular business practices by retail companies.

    but also would encourage more circular business practices by retail companies that are otherwise priced out of engaging within the second hand/resale market.

• Micro company, NLD Company, NLD model reads as: wants changes source
  • Extend the Florence Agreement to exempt educational, scientific, and cultural materials from the new customs measure.

    is there any possibility of extending the 1950 Florence Agreement (which exempts educational, scientific, and cultural materials from import duties) to cover this new customs measure?

• CAPNOR Company, FRA model reads as: wants changes source
  • Implement a unified VAT and circular economy scheme to enable clarity and ease transborder business.

    it would be helpfull to have a a unified VAT and circular economy scheme that unable clarity, easy transborder business within the Schengen area and the EU countries.

  • Implement a reduced VAT rate for circular economy products.

    I would encourage you to implement a reduced VAT rate and exclude them from the Ecotaxes.

  • Exclude circular economy products from ecotaxes considering they have already been taxed.

    To encourage the circular economy to grow and considering that these products have already been taxed, I would encourage you to implement a reduced VAT rate and exclude them from the Ecotaxes.