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European Union

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European Commission Launches Public Consultation on Digital Levy

The European Commission has launched a public consultation on the initiative for the introduction of a digital levy (tax) in the EU to address the issue of fair taxation of the digital economy. The consultation includes an initial feedback period of 14 January to 11 February 2021 on the initiative roadmap and a separate feedback period of 18 January to 12 April 2021 for the main public consultation.

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About this consultation

Feedback period - 18 January 2021 - 12 April 2021 (midnight Brussels time)

Topic - Taxation

Target audience

This public consultation is targeting all stakeholders, namely national and sub-national administrations in the EU and in the rest of the world, businesses, trade associations, non-governmental organisations, citizens, workers associations and trade unions, consultancies, think tanks, research and academic institutions. It is especially addressed at stakeholders operating in the digital economy.

Why we are consulting

Technological advancements and digitalisation are profoundly changing the way we work, do business, how people travel, communicate and relate. These changes give rise to innovation, growth, and new business models, but also important challenges. The COVID crisis has been a catalyst and accelerator of change, hastening the transition towards a more digital world and triggering important changes in behaviour that could have lasting effects. Technological advancements and digitalisation are profoundly changing the way we work, do business, how people travel, communicate and relate.

Against this backdrop, the EU needs a modern, stable regulatory and tax framework to appropriately address the developments and challenges of the digital economy. In its conclusions of 21 July 2020 the European Council tasked the Commission with putting forward proposals for additional own resources. The digital levy is one of them. The new initiative will help address the issue of fair taxation related to the digitalisation of the economy and, at the same time, is intended to not interfere with the ongoing work at the G20 and OECD level on a reform of the international corporate tax framework. The Commission is particularly interested in gathering views on the main problems related to taxing the digital economy, for Member States and business. It also asks for feedback on possible solutions to these problems. This public consultation will feed into the work underway on the digital levy proposal for mid-2021.

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