European Commission 28 January 2025, REPORT FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT on the negotiation of bilateral arrangements or agreements between EU Member States and the United Kingdom, relating to administrative cooperation in the field of VAT or recovery assistance for any taxes, in accordance with Article 8(2) of Council Decision (EU) 2021/689

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The report outlines the requirements for EU Member States when negotiating bilateral agreements with the United Kingdom regarding administrative cooperation in VAT and tax recovery, as mandated by Article 8(2) of Council Decision (EU) 2021/689. It emphasizes that such agreements must be validated by the Commission to ensure compliance with EU law and cannot undermine existing agreements like the Trade and Cooperation Agreement. The Commission also provides guidance on reducing administrative burdens and stresses the importance of using standardized forms for recovery assistance to facilitate cooperation.AI