How to bring the national legislation in line with EU requirements – report from an online seminar for Ministry of Finance 19.06.2020

A three-day practical seminar and online discussion with the working group of the Ministry of Finance on the topic: “Thirteenth Council Directive 86/560 / EEC” (hereinafter – Directive 13) took place on 26-29 May 2020. Procedure (step-by-step scheme) to bring national legislation in line with EU requirements. Other EU Directives on VAT “.

The event was organized by the project “Effective Public Finance Management III”, implemented by Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH on behalf of the Government of Germany, at the request of the Ministry of Finance of Ukraine.

German VAT expert – Mr. Marcus Drost, representing the North Rhine-Westphalia Tax Administration, presented the experience of Germany and the EU in the implementation of EU VAT Directives into national legislation to Ukrainian colleagues from the Ministry of Finance of Ukraine, namely, representatives of the Department of Tax Policy and supervision of fiscal authorities (value added tax department and international tax administration).

The question of priority steps in the implementation of Council Directive 86/560 / EEC and mechanisms for VAT refunds in the future was particulary interesting to Ukrainian experts.

During the three days of presentation of the material and working discussion online, the German expert together with his Ukrainian colleagues considered the following issues::

• Presentation on the topic: “Reimbursement of input VAT under a special procedure”;
• Discussion of EU Council Directive 86/560 / EEC and steps for its implementation. Recent amendments to this Directive;
• Questions and answers regarding this Directive, working discussion with colleagues from the Ministry of Finance of Ukraine;
• Discussion of other EU Directives and documents on VAT.

All of this allowed the representatives of the Ministry of Finance to gain additional experience in the implementation of relevant directives, primarily the Thirteenth EU Directive, and other legal norms, to get acquainted with the relevant examples of Germany and the EU, and to discuss their own issues. In addition, they will be able to use the acquired knowledge in their further work in the development of tax policy in the field of VAT, and solve a number of problematic issues.