Momspligten i postsektoren: En analyse af den momsmæssige konkurrenceforvridning

Kasper Jensen

Studenteropgave: Kandidatafhandlinger


The postal services sector in the European Union is regulated by three directives. The purposes with the directives are to ensure that all member states have a postal service sector, which meets minimum requirements. One of the requirements is universal service, which include the clearance, sorting, transport and distribution of postal items. That includes letters up to two kilograms, postal packages up to 10 kilograms, and services for registered and insured items. It is also possible for member states to give the universal service provider reserved area on letters up to 50 grams. In the VAT directive there are regulations that make it possible for the public postal services supplier to exempt VAT, from some of their postal deliveries. The public postal services can exempt all postal deliveries, which is a part of the universal services, and is of public interest. The definition “public postal services supplier”, can both be a public supplier, and a private supplier, it is only required that they are selected as a universal services supplier. The VAT directive, also exempt the supply of face value of postage stamps, which is valid for use for postal services. Although the regulation and precedents have stated that it is only postal deliveries, which is a part of the universal services that is exempted from VAT, there is a lack of harmonisation from the member states in this area. This means that VAT exemptions range right from all postal services are exempted in some member states, to none of the postal services are exempted in other member states. Because of this lack of harmonisation the competition distortion has different impact from one member state to another. Competition distortion occur when the public postal services supplier have exemptions on the postal delivery. It occurs because of the difference between the VAT regulation the public postal services supplier and the private postal services supplier must use. The competition distortion goes both ways, so the public postal services supplier have a competitive advantage when the postal service is delivered to a non-taxable person, but have a competitive disadvantage when the postal service is delivered to a taxable person. The reason for that is the hidden VAT, and the taxable person ability to deduct VAT.The best of the two alternative suggested in the report, would be alternative two, which is the postal VAT directive suggestion. With this alternative, is would not be more difficult or more expensive for the non-taxable person to sent letters because there only will be one postage stamp category, and a lower VAT percent. But alternative two will only be the best alternative, if the member states choose to use the possibility for lower VAT percent, and special VAT-rules for postage stamp. If that is not the case, then the two alternatives will be approximately of the same quality, but with different advantages and disadvantages. Therefore would it be difficult to decide which alternative would be the best.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider87