The first Value-Added-Tax (VAT) Directives were adopted in 1967, laying down the general structure of the EU VAT system but leaving to Member States to determine coverage of VAT and rate structures. The Sixth VAT Directive (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, charities and foundations 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.
ECCVAT is the only pan-European organisation dealing exclusively with EU taxation issues for charities and foundations.
It represents a broad cross-section of charities and foundations in the EU and the UK, bringing together expertise from a cross-section of Member States and advocates for a fairer and simpler VAT system.