Date: 2025-08-21Category: Not ApplicableState: Union GovernmentCountry: Europe
Decision No 1/2025 of the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, of 31 July 2025 amending Decision No 4/2023 on standard forms for the communication of information and statistical data, the transmission of information via the common communication network and the practical arrangements for the organisation of contacts between central liaison offices and liaison departments [2025/1755]
Executive Summary:
Decision No 1/2025 of the Trade Specialised Committee amends Decision No 4/2023 regarding standard forms for VAT administrative cooperation and recovery of taxes and duties between the EU and the UK. The decision, adopted on July 31, 2025, updates the standard forms used for requesting and exchanging information under the Protocol on administrative cooperation and combating fraud in the field of value added tax. The aim is to align these forms with the Exchange of Forms (EoF) system.
Key Points / Main Content:
Amendment of Decision No 4/2023:
* Annex I of Decision No 4/2023, which contains the standard forms for communication of information and statistical data, is replaced by the text in the Annex to Decision No 1/2025.
Purpose of the Amendment:
* To update the standard forms used by competent authorities for requests, information, and feedback under Title II of the Protocol.
* To maintain the relevance and usability of standard forms for tax authorities.
* To improve the framework for administrative cooperation and recovery of claims between the EU and the UK.
* To align the forms with the Exchange of Forms (EoF) system, as referred to in Annex II to Commission Implementing Decision C(2019)2866, amended by Commission Implementing Decision C(2024)8903.
* To introduce new labels and sections in the standard forms.
Entry into Force:
* This Decision shall enter into force on the date of its adoption, 31 July 2025.
Impact Analysis:
Member States of the Union and the United Kingdom:
Impact: The modification of standard forms aims to improve administrative cooperation and the recovery of claims between the EU member states and the UK, enabling them to benefit from tools currently in use for these activities.
Action Required: Implement the updated standard forms (as per the Annex to Decision No 1/2025) for all communications related to requests for information, spontaneous exchange of information, administrative enquiries, and feedback under Title II of the Protocol.
Tax Authorities:
Impact: The updated standard forms enhance the efficiency and relevance of communication related to VAT information, following a request for information, administrative enquiries, or a spontaneous exchange of information.
Action Required: Adopt and utilize the updated standard forms for all relevant communications to ensure compliance with the revised procedures and to facilitate effective information exchange.
Key Entities Referenced
European Union: One of the parties to the Trade and Cooperation Agreement.
European Atomic Energy Community: One of the parties to the Trade and Cooperation Agreement.
United Kingdom of Great Britain and Northern Ireland: One of the parties to the Trade and Cooperation Agreement.
Trade and Cooperation Agreement: The agreement between the European Union and the United Kingdom of Great Britain and Northern Ireland.
Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties: Committee established by the Trade and Cooperation Agreement responsible for administrative cooperation in VAT and recovery of taxes and duties.
Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims: Protocol to the Trade and Cooperation Agreement related to VAT and recovery of claims.
Decision No 4/2023: Decision of the Trade Specialised Committee on standard forms for the communication of information and statistical data.
Brussels: One of the places where the decision was adopted.
London: One of the places where the decision was adopted.
Official Journal EN
of the European Union L series
2025/1755 21.8.2025
DECISIONNo 1/2025 OF THE TRADE SPECIALISED COMMITTEE ON ADMINISTRATIVE
COOPERATION IN VAT AND RECOVERY OF TAXES AND DUTIES ESTABLISHED BY THE TRADE
AND COOPERATION AGREEMENT BETWEEN THE EUROPEAN UNION AND THE EUROPEAN
ATOMIC ENERGY COMMUNITY, OF THE ONE PART, AND THE UNITED KINGDOM OF GREAT
BRITAIN AND NORTHERN IRELAND, OF THE OTHER PART,
of 31 July 2025
amending Decision No 4/2023 on standard forms for the communication of information and
statistical data, the transmission of information via the common communication network and the
practical arrangements for the organisation of contacts between central liaison offices and liaison
departments [2025/1755]
THE TRADE SPECIALISED COMMITTEE,
Having regard to the Trade and Cooperation Agreement between the European Union and the European Atomic Energy
Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part(1), and in
particular its Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual
assistance for recovery of claims (‘the Protocol’), in particular Article PVAT.39(2), point (d), of the Protocol,
Whereas:
(1) According to Article PVAT.39(2), point (d), of the Protocol on administrative cooperation and combating fraud in the
field of value added tax and on mutual assistance for recovery of claims (‘the Protocol’), the Trade Specialised
Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties (‘Trade Specialised Committee’)
is to lay down the standard forms for communications pursuant to Article PVAT.19(1), namely requests for
information, for spontaneous exchange of information, for administrative enquiries and for feedback between the
Member States of the Union and the United Kingdom under the Protocol.
(2) For the communication of requests, information and feedback under Title II of the Protocol, competent authorities
use the standard forms set out in Annex I to Decision No 4/2023 of the Trade Specialised Committee(2). The
standard forms require regular updates to maintain their relevance and usability for tax authorities for the purposes
of the Protocol, to request and provide feedback on VAT information following a request for information and for
administrative enquiries, as well as in the case of a spontaneous exchange of information.
(3) It is therefore necessary to modify the structure of the standard forms and to introduce new labels and sections in
order to bring them into line with the Exchange of Forms (EoF) system referred to in Annex II to Commission
Implementing Decision C(2019)2866, which was amended by Commission Implementing Decision C(2024)8903 of
19 December 2024. Such modification is necessary to establish an improved framework enabling both parties to
benefit from the extensive range of tools currently used by the Member States of the Union for administrative
cooperation and the recovery of claims.
(4) Therefore, Annex I to Decision No 4/2023 should be replaced,
(1) OJ L 149, 30.4.2021, p. 10, ELI: http://data.europa.eu/eli/agree_internation/2021/689(1)/oj.
(2) Decision No 4/2023 of the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties
established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of
the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part of 19 October 2023 on standard forms
for the communication of information and statistical data, the transmission of information via the Common Communication Network
and the practical arrangements for the organisation of contacts between central liaison offices and liaison departments [2023/2475]
(OJ L, 2023/2475, 9.11.2023, ELI: http://data.europa.eu/eli/dec/2023/2475/oj).
ELI: http://data.europa.eu/eli/dec/2025/1755/oj 1/2EN
OJ L, 21.8.2025
HAS ADOPTED THIS DECISION:
Article 1
Annex I to Decision No 4/2023 is replaced by the text in the Annex to this Decision.
Article 2
This Decision shall enter into force on the date of its adoption.
Done at Brussels and London, 31 July 2025.
For the Trade Specialised Committee
The Co-chairs
Valerie LEDURE
Rachel NIXON
2/2 ELI: http://data.europa.eu/eli/dec/2025/1755/oj