About us

The first VAT Directives were adopted in 1967, laying down the general structure of the system but leaving to Member States to determine coverage of VAT and rate structures. The Sixth VAT Directive, adopted in 1977, established a uniform VAT coverage. With the realisation of the Single Market in the early 1990’s, further legislation was adopted and a transitional VAT regime was established until a permanent regime can be agreed on. As it was clear that more taxation competences were being transferred to EU decision-makers, NGOs were concerned about the impact of VAT on their activities. The European Charities' Committee on VAT (ECCVAT) was formed in 1992 in response to this concern.

 

Mission & Vision

ECCVAT’s mission is to address the little-known impact of VAT on NGOs’ finances. Most people do not know that NGOs have to pay VAT. But the fact that they do means that less of the donations they receive can actually be used to fulfil their objectives. Because NGOs do not charge VAT on the services they provide or fall out of the scope of VAT they cannot recover the VAT they pay on their purchases to support their activities. It is estimated that they pay €5,824 million annually in non-recoverable VAT in the EU. ECCVAT is also concerned by the recent increase of VAT rates.

ECCVAT is the only pan-European organisation dealing exclusively with EU taxation issues for NGOs. It represents a broad cross-section of NGOs in the EU, bringing together expertise from a cross section of Member States and advocates for a fairer and simpler VAT system.

Aims & Objectives

ECCVAT aims to raise awareness of the special position of NGOs in the VAT system and how it treats them in an unfair way. ECCVAT works to ensure that relevant legislative developments recognise and address this special position.

ECCVAT provides a platform for European NGOs to exchange ideas, raise potential issues, and discuss future proposals.

Church House
Great Smith Street
London SW1P 3AZ
United Kingdom 
Telephone: +44 (0) 20 7222 1265
Fax: +44 (0) 20 7222 1250
E-mail: info@eccvat.org