It emerged from this exercise that a single place of compliance is welcomed by business, as well as by most tax administrations, but that full harmonisation of all VAT obligations is not likely to be acceptable, at least in the short and medium term. The Commission has therefore worked, together with tax administrations, on the present One-Stop-Shop project which could function without a full harmonisation of national VAT obligations.
En conséquence, la Commission a entrepris, conjointement avec les administrations fiscales, l’élaboration du projet de guichet unique, dont la mise en œuvre ne nécessite pas une harmonisation complète des obligations nationales en matière de TVA.