1. VAT Fraud : a common concern for business and tax administrations Amsterdam / Schiphol 23 January 2009

2. Workshop B : A long term approach: digital solutions in the fight against fraud 1.Is real time collection of VAT followed by real time exchange of VAT information a solution? 2.Create a new (software based) system for instant exchange of information between tax authorities in Member States? Is e-invoicing a necessary step to combat VAT fraud? Does the existing VIES work properly (use of EC sales list/information exchange between member states)? How about further possible improvements of VIES by electronic means on the Member States side? Are there other visions on how to modernize tax administrations?

3. Workshop B : A long term approach: digital solutions in the fight against fraud Short term - medium term approach: Improvement of VIES to give suppliers more detailed information and better comfort about their customers Improvement of the existing systems for exchanging information between the Member States and the Commission Agreement on the type of data Domestic sales listings Learn from customs experiences (ECS, EMCS E-invoicing without electronic signature + Harmonise application

4. Workshop B : A long term approach: digital solutions in the fight against fraud Long term - Long term approach? Return to 1992, recreate border controls? A new (software based) system for instant exchange of information between tax authorities in Member States Real time payment of VAT Taxing intra-Community supplies

5. CONCLUSION Beware the push the button approach: You cannot just put an E in front of existing concepts to fight VAT fraud effectively