The current VAT system, which was intended to be a transitional system, is fragmented, complex for the growing number of businesses operating cross-border and leaves the door open to fraud: domestic and cross-border transactions are treated differently and goods or services can be bought free of VAT within the Single Market.
Praegune kibemaksussteem, mis oli ette nhtud leminekukorrana, on killustunud, piirileselt tegutsevate ettevtjate kasvava arvu tttu keeruline ning jtab ruumi pettustele: siseriiklikke ja piirileseid tehinguid ksitletakse erinevalt ning kaupu vi teenuseid saab htsel turul osta kibemaksuvabalt.