Tax

The Tax Working Group (WG) formulates ETNO's responses to EU and OECD proposed fiscal legislation on telecommunications services and on m- and e-commerce. The ETNO Tax Working Group strives to ensure that future tax rules on communication services provide a viable basis for the development of the telecom sector, without distorting competition and avoiding undue compliance burdens.

This WG cooperates closely with GSMA Europe and together, the associations have been appointed as members of the VAT Expert Group (VEG), an advisory committee set up by the European Commission, DG TAXUD.

Key activities

  • Continue to co-operate with the EU institutions to ensure a smooth, and manageable first-time-adoption of new 2015 place of-supply VAT rules, for Business to Consumer telecommunication services, including the new VAT regulations on the supply of electronic services through the telecom networks.
  • Actively contribute to initiatives on the taxation of the Digital Economy.
  • Contribute to the OECD initiatives on the development of international VAT/GST guidelines (especially with reference to Business-To-Consumer - B2C - supplies).
  • Finalise and officially promote, within the EU and the Member States Tax Authorities, the adoption of a telecommunication industry standard risk management process, aiming at addressing the problem represented by Missing Trader Intra-Community VAT Fraud (MTIC Fraud).

Working Group Structure

ETNO WGs are the engine of the Association. The bottom-up approach when formulating ETNO position papers ensures that all ETNO member interests are captured. The Tax WG Chairman is Costanzo Perona, Telecom Italia: costanzo.perona@telecomitalia.it.

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