2010 on administrative cooperation and combating fraud in the field of value added tax = General approach - Hoofdinhoud

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1. Kerngegevens

Documentdatum	30-10-2017
Publicatiedatum	31-10-2017
Kenmerk	13841/17
Van	Presidency
Externe link	origineel bericht
Originele document in PDF

2. Tekst

Council of the European Union Brussels, 30 October 2017 (OR. en)

13841/17 Interinstitutional Files:

2016/0370 (CNS) i 2016/0372 (NLE) i

2016/0371 (CNS) i FISC 245

ECOFIN 899 UD 250

NOTE

From: Presidency

To: Council

No. prev. doc.: 13376/17 FISC 231 ECOFIN 848 UD 232

Subject: − Proposal for a Council Directive amending Directive 2006/112/EC i and Directive 2009/132/EC i as regards certain value added tax obligations for supplies of services and distance sales of goods

− Proposal for a Council Implementing Regulation amending Implementing Regulation (EU) No 282/2011 i laying down implementing measures for Directive 2006/112/EC i on the common system of value added tax

− Proposal for a Council Regulation amending Regulation (EU) No 904/2010 i on administrative cooperation and combating fraud in the field of value added tax

=

General approach

Delegations will find in the Annex the most recent Presidency compromise on the abovementioned Commission proposals.

ANNEX

Proposal for a

COUNCIL DIRECTIVE

amending Directive 2006/112/EC i and Directive 2009/132/EC i as regards certain value added

tax obligations for supplies of services and distance sales of goods

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

Having regard to the opinion of the European Parliament 1 ,

Having regard to the opinion of the European Economic and Social Committee 2 ,

Acting in accordance with a special legislative procedure,

1 OJ C , , p. .

2 OJ C , , p. .

Whereas:

(1)

Council Directive 2006/112/EC i 3 provides for special schemes for charging value added tax (VAT) for non-established taxable persons providing telecommunications, broadcasting or electronically supplied services to non-taxable persons.

(2)

Council Directive 2009/132/EC i 4 provides for an exemption from VAT of imports of small consignments of negligible value.

(3)

The assessment of those special schemes as introduced on 1 January 2015 has identified a number of areas for improvement. First, the burden for micro-businesses established in a Member State occasionally supplying such services to other Member States of having to
comply with VAT obligations in Member States other than their Member State of establishment should be reduced. A Community-wide threshold should therefore be introduced up to which these supplies remain subject to VAT in their Member State of establishment. Second, the requirement of having to comply with the invoicing requirements of all Member States to which supplies are made is very burdensome. Hence, to minimise burdens on business, the rules concerning invoicing should be those applicable in the Member State of identification of the supplier making use of the special schemes. Third, taxable persons not established in the Community but having a VAT registration in a Member State (e.g. because they carry out occasional transactions subject to VAT in that Member State) can use neither the special scheme for taxable persons not established in the Community, nor the special scheme for taxable persons established in the Community. As a consequence, it is proposed that such taxable persons should be permitted to use the special scheme for taxable persons not established within the Community.

3 Council Directive 2006/112/EC i of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

4 Council Directive 2009/132/EC i of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC i as regards exemption from value added tax on the final

importation of certain goods (OJ L 292, 10.11.2009, p. 5).

(4)

Furthermore, the assessment of the special schemes for the taxation of telecommunications, broadcasting or electronically supplied services introduced on 1 January 2015 has shown
that the requirement to submit the VAT return within 20 days following the end of the tax period covered by the return is too short, in particular for supplies through a telecommunications network, an interface or a portal, where the services supplied through that network, interface or portal are presumed to be supplied by the operator of the network, interface or portal, who has to collect the information to complete the VAT return from each single service supplier. The assessment has also shown that the requirement to make corrections in the VAT return of the tax period concerned is very burdensome for taxable persons, as it may require them to re-submit several VAT returns every quarter. As a consequence, the deadline to submit the VAT return should be extended from 20 days to the end of the month following the end of the tax period and taxable persons should be allowed to correct previous VAT returns in a subsequent return instead of in the returns of the tax periods to which the corrections relate.

(5)

To avoid that taxable persons supplying services other than telecommunications, broadcasting or electronically supplied services to non-taxable persons have to be identified for VAT purposes in each and every Member State where these services are subject to VAT, Member States should permit taxable persons supplying such services to make use of the IT system for registration and for declaration and payment of the VAT allowing them to declare and pay VAT on these services in a single Member State.

(6)

The realisation of the internal market, globalisation, and technological change have resulted in an explosive growth of electronic commerce and, hence, of distance sales of goods, both supplied from one Member State to another and from third territories or third countries to
the Community. The relevant provisions of Directives 2006/112/EC i and 2009/132/EC should be adapted to this evolution, taking into account the principle of taxation at destination, the need to protect Member States' tax revenue, to create a level playing field for the businesses concerned and to minimise burdens on them. The special scheme for telecommunications, broadcasting or electronically supplied services supplied by taxable persons established within the Community but not in the Member State of consumption should therefore be extended to intra-Community distance sales of goods and a similar special scheme should be introduced for distance sales of goods imported from third territories or third countries. To clearly determine the scope of the measures applying to intra-Community distance sales of goods and distance sales of goods imported from third territories or third countries, these concepts should be defined.

(7)

A major share of distance sales of goods, both supplied from one Member State to another and from third territories or third countries to the Community are facilitated through the use of an electronic interface such as a marketplace, platform, portal or similar means, often
resorting to fulfilment warehousing arrangements. Whilst Member States may provide that a person other than the person liable for the payment of VAT is to be held jointly and severally liable for payment of VAT in such cases, this has proved insufficient to ensure effective and efficient collection of VAT. To achieve this objective and reduce the administrative burden for vendors, tax administrations and consumers, it is, therefore, necessary to involve taxable persons who facilitate distance sales of goods through the use of such an electronic interface in the collection of VAT on those sales by providing that they are the persons who are deemed to make those sales. For distance sales of goods imported from third territories or third countries to the Community, this should be restricted to sales of goods which are dispatched or transported in consignments of an intrinsic value not exceeding EUR 150, as of which a full customs declaration upon importation is required for customs purposes.

(7a) The keeping of records for a period of at least ten years in respect of supplies by taxable persons facilitated by an electronic interface such as a marketplace, platform, portal or

similar means is necessary to assist Member States to verify that VAT has been accounted for correctly on those supplies. The period of ten years is consistent with existing record keeping provisions. Where the records consist of personal data, they should comply with Union law on data protection.

(8)

To reduce the burden for businesses making use of the special scheme for intra-Community distance sales of goods, the obligation to issue an invoice for such sales should be removed. To provide legal certainty to such businesses, the definition of those supplies of goods
should clearly state that it applies also where the goods are transported or dispatched on behalf of the supplier including where the supplier intervenes indirectly in the transport or dispatch of the goods.

(9)

The scope of the special scheme for distance sales of goods imported from third territories or third countries should be restricted to sales of goods of an intrinsic value not exceeding
EUR 150 that are dispatched directly from a third territory or third country to a customer in the Community, as of which a full customs declaration is required for customs purposes upon importation. Goods subject to excise duty should be excluded from its scope as excise duty is part of the taxable amount for VAT upon importation. In order to avoid double taxation, an exemption from value added tax upon importation of the goods declared under this special scheme should be introduced.

(9a) In addition, in order to avoid distortion of competition between suppliers inside and outside the Community and to avoid losses of tax revenue, it is necessary to remove the exemption for imports of goods in small consignments of negligible value provided for in

Directive 2009/132/EC i.

(10)

A taxable person making use of the special scheme for distance sales of goods imported from third territories or third countries should be allowed to appoint an intermediary
established in the Community as the person liable for payment of the VAT and to fulfil the obligations laid down in the special scheme in his name and on his behalf.

(11)

In order to protect Member States' tax revenue, a taxable person not established in the
Community making use of this special scheme should be obliged to designate an intermediary. However, this obligation should not apply if he is established in a country with which the Union has concluded an agreement on mutual assistance.

(12)

In order to ensure uniform conditions for the implementation of this Directive concerning the establishment of the list of third countries with which the Union has concluded an
agreement on mutual assistance similar in scope to Council Directive 2008/55/EC i 5 and Council Regulation (EU) No 904/2010 i 6 , implementing powers should be conferred on the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 i of the European Parliament and of the Council 7 . Since the establishment of the list of third countries is directly linked with the administrative cooperation in the field of value added tax, it is appropriate that the Commission is assisted by the Standing Committee on Administrative Cooperation set up by Article 58 of Regulation (EU) No 904/2010 i.

5 Council Directive 2008/55/EC i of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (OJ L 150, 10.6.2008, p. 28).

6 Council Regulation (EU) No 904/2010 i of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 10).

7 Regulation (EU) No 182/2011 i of the European Parliament and of the Council of 16

February 2011 laying down the rules and general principles concerning mechanisms for control by the Member States of the Commission's exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).

(13)

Following the explosive growth of electronic commerce and the resulting increase in the number of small consignments of an intrinsic value not exceeding EUR 150 imported in the Community, Member States should systematically permit the use of special arrangements for declaration and payment of import VAT. These arrangements can be applied where the special scheme for distance sales of goods imported from third territories or third countries is not used. Where the Member State of importation does not provide for the systematic application of reduced VAT rates under this special arrangement, the final customer should be able to opt for the standard import procedure in order to avail himself of a potential
reduced VAT rate.

(14)

The date of application of the provisions of this Directive shall, where relevant, take account of the time needed to put in place the measures necessary to implement this Directive and
for the Member States to adapt their IT system for registration and for declaration and payment of the VAT.

(15)

Since the objectives of this Directive, namely the simplification of VAT obligations, cannot be sufficiently achieved by the Member States and can therefore be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of
proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.

(16)

In accordance with the Joint Political Declaration of Member States and the Commission of 28 September 2011 on explanatory documents 8 , Member States have undertaken to
accompany, in justified cases, the notification of their transposition measures with one or more documents explaining the relationship between the components of a directive and the corresponding parts of national transposition instruments. With regard to this Directive, the legislator considers the transmission of such documents to be justified.

(17)

Directives 2006/112/EC i and 2009/132/EC should therefore be amended accordingly,

8 OJ C 369, 17.12.2011, p. 14.

HAS ADOPTED THIS DIRECTIVE:

Article 1

Amendments to Directive 2006/112/EC i with effect from 1 January 2019

With effect from 1 January 2019, Directive 2006/112/EC i is amended as follows:

(1)

Article 58 is replaced by the following:

‘Article 58

1.

The place of supply of the following services to a non-taxable person shall be the place where that person is established, has his permanent address or usually resides:
(a) telecommunications services;

(b) radio and television broadcasting services;

(c) electronically supplied services, in particular those referred to in Annex II.

Where the supplier of a service and the customer communicate via electronic mail, that shall not of itself mean that the service supplied is an electronically supplied service.

2.

Paragraph 1 shall not apply, where the following conditions are met:
(a) the supplier is established or, in the absence of an establishment, has his permanent address or usually resides in only one Member State; and

(b) services are supplied to non-taxable persons who are established, have their permanent address or usually reside in any Member State other than the Member State referred to in point (a); and

(c) the total value, exclusive of VAT, of the supplies referred to in point (b) does not in the current calendar year exceed EUR 10 000, or the equivalent in national currency, and did not do so in the course of the preceding calendar year.

3.

Where, during a calendar year, the threshold referred to in point (c) of paragraph 2 is exceeded, paragraph 1 shall apply as of that time.

4.

The Member State within the territory of which the suppliers referred to in paragraph 2 are established or, in the absence of an establishment, have their permanent address or usually reside, shall grant those suppliers the right to opt for the place of supply to be determined in accordance with paragraph 1, which shall in any event cover two calendar years.

5.

Member States shall take appropriate measures to monitor the fulfilment by the taxable person of the conditions referred to in paragraphs 2 to 4.

6.

The corresponding value in national currency of the amount mentioned in point (c) of paragraph 2 shall be calculated by applying the exchange rate published by the European Central Bank on the date of adoption of Directive [EU/2017/xxx].’

(2)

Article 219a is replaced by the following:

‘Article 219a

1.

Invoicing shall be subject to the rules applying in the Member State in which the supply of goods or services is deemed to be made, in accordance with the provisions of Title V.

2.

By way of derogation from paragraph 1, invoicing shall be subject to the following rules:
(a) the rules applying in the Member State in which the supplier has established his business or has a fixed establishment from which the supply is made or, in the absence of such place of establishment or fixed establishment, the Member State where the supplier has his permanent address or usually resides, where:

(i) the supplier is not established in the Member State in which the supply of goods or services is deemed to be made, in accordance with the provisions of Title V, or his establishment in that Member State does not intervene in the supply within the meaning of Article 192a(b), and the person liable for the payment of the VAT is the person to whom the goods or services are supplied unless the customer issues the invoice (self-billing);

(ii) the supply of goods or services is deemed not to be made within the

Community, in accordance with the provisions of Title V;

(b) the rules applying in the Member State where the supplier making use of one of the special schemes referred to in Chapter 6 of Title XII is identified.

3.

Paragraphs 1 and 2 of this Article shall apply without prejudice to Articles 244 to 248.’

(3)

in Article 358a, point (1) is replaced by the following:
‘(1) taxable person not established within the Community' means a taxable person who has not established his business in the territory of the Community and who has no fixed

establishment there;’

(4)

in Article 361(1), point (e) is replaced by the following:
‘(e) a statement that the person has not established his business in the territory of the Community and has no fixed establishment there.'

Article 2

Amendments to Directive 2006/112/EC i with effect from 1 January 2021

With effect from 1 January 2021, Directive 2006/112/EC i is amended as follows:

(1)
in Article 14, a new paragraph 4 is added:
'For the purposes of applying this Directive, the following definitions shall apply:
- (1)
  
  ‘intra-Community distance sales of goods’ means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from a Member State other than that in which dispatch or transport of the goods to the customer ends, where the following conditions are met:
  (a) the supply of goods is carried out for a taxable person, or a non- taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or for any other non-taxable person;
  
  (b) the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the
  
  supplier.
- (2)
  
  ‘distance sales of goods imported from third territories or third countries’ means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from a third territory or third country, to a customer in a Member State, where the following conditions are met:
  (a) the supply of goods is carried out for a taxable person, or a non- taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or for any other non-taxable person;
  
  (b) the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the
  
  supplier.’

(1a) A new Article 14a is added:

‘Article 14a

1.

Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, distance sales of goods imported
from third territories or third countries in consignments of an intrinsic value not exceeding EUR 150, that taxable person shall be deemed to have received and supplied those goods himself.

2.

Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods within the
Community by a taxable person not established within the Community to a nontaxable person, the taxable person who facilitates the supply shall be deemed to have received and supplied those goods himself.’

(2)

Article 33 is replaced by the following:
‘By way of derogation from Article 32:

(a) The place of supply of intra-Community distance sales of goods shall be deemed to be the place where the goods are located at the time when dispatch or transport of the

goods to the customer ends.

(b) The place of supply of distance sales of goods imported from third territories or third countries into a Member State other than that in which dispatch or transport of the

goods to the customer ends, shall be deemed to be the place where the goods are located

at the time when dispatch or transport of the goods to the customer ends.

(c) The place of supply of distance sales of goods imported from third territories or third countries into the Member State in which dispatch or transport of the goods to the

customer ends shall be deemed to be in that Member State, provided that VAT on those goods is to be declared under the special scheme of Section 4 of Chapter 6 of Title XII.’

(3)

Article 34 is deleted.

(4)

Article 35 is replaced by the following:

‘Article 35

Article 33 shall not apply to supplies of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), nor to supplies of second-hand means of transport, as defined in Article 327(3), subject to VAT in accordance with the relevant special arrangements.’

(5)

in Article 58, paragraphs 2 to 6 are deleted.

(6)

in Title V, the following Chapter 3a is inserted:

‘CHAPTER 3a

Threshold for taxable persons making supplies of goods covered by Article 33(a) and supplies of services covered by Article 58

Article 59c

1.

Article 33(a) and Article 58 shall not apply, where the following conditions are met:
(a) the supplier is established or, in the absence of an establishment, has his permanent address or usually resides only in one Member State; and

(b) services are supplied to non-taxable persons who are established, have their permanent address or usually reside in any Member State other than the Member State referred to in point (a) or goods are dispatched or transported to a Member State other than the Member State referred to in point (a); and

(c) the total value, exclusive of VAT, of the supplies referred to in point (b) does not in the current calendar year exceed EUR 10 000, or the equivalent in national currency, nor did it do so in the course of the preceding calendar year.

2.

Where, during a calendar year, the threshold referred to in point (c) of paragraph 1 is exceeded, Articles 33(a) and 58 shall apply as of that time.

3.

The Member State within the territory of which the goods are located at the time when their dispatch or transport begins or where the taxable persons supplying telecommunications,
radio and television broadcasting services and electronically supplied services are established shall grant taxable persons carrying out supplies eligible under paragraph 1 the right to opt for the place of supply to be determined in accordance with Article 33(a) and Article 58, which shall in any event cover two calendar years.

4.

Member States shall take appropriate measures to monitor the fulfilment by the taxable person of the conditions referred to in paragraphs 1 to 3.

5.

The corresponding value in national currency of the amount mentioned in paragraph 1 point (c) shall be calculated by applying the exchange rate published by the European Central Bank on the date of adoption of Directive [EU/2017/xx].’

(6a) A new Article 66a is added:

‘Article 66a

By way of derogation from Articles 63, 64 and 65, in respect of supplies for which VAT is payable by the person facilitating the supply pursuant to Article 14a, the chargeable event shall occur and VAT shall become chargeable at the time when the payment has been accepted.’

(7)

in Article 143(1), the following point (ca) is inserted:
‘(ca) the importation of goods where the VAT is to be declared under the special scheme in Chapter 6, Section 4, of Title XII and where, at the latest upon lodging of the

import declaration, the individual VAT identification number for the application of the special scheme of the supplier or of the intermediary acting on his behalf allocated under Article 369q has been provided to the competent customs office in the Member State of importation;’

(8)

in Article 220(1), point (2) is replaced by the following:
‘(2) supplies of goods as referred to in Article 33 except where a taxable person is making use of the special scheme in Section 3 of Chapter 6 of Title XII;’.

(8a) A new Article 242a is added:

‘Article 242a

1.

Where a taxable person facilitates, through the use of an electronic interface such as a market place, platform, portal or similar means, the supply of goods or services to a non-taxable
person within the Community in accordance with the provisions of Title V, the taxable person

who facilitates the supply shall be obliged to keep records of those supplies. These records

shall be sufficiently detailed to enable the tax authorities of the Member States where those

supplies are taxable to verify that VAT has been accounted for correctly.

2.

The records referred to in paragraph 1 must be made available electronically on request to the Member States concerned.
These records must be kept for a period of ten years from the end of the year during which the

transaction was carried out.’

(9) the heading of Chapter 6 of Title XII is replaced by the following:

‘Special schemes for taxable persons supplying services to non-taxable persons or making

distance sales of goods’

(10) In Article 358, points 1, 2 and 3 are deleted.

(11)

the heading of Section 2 is replaced by the following:

‘Special scheme for services supplied by taxable persons not established within the Community’

(12)

in Article 358a, the following point 3 is added:
‘(3) 'Member State of consumption' means the Member State in which the supply of services is deemed to take place according to Chapter 3 of Title V.’.

(13)

Article 359 is replaced by the following:

‘Article 359

Member States shall permit any taxable person not established within the Community supplying services to a non-taxable person who is established in a Member State or has his permanent address or usually resides in a Member State, to use this special scheme. This scheme applies to all those services supplied within the Community.’

(14)

Article 362 is replaced by the following:
'Article 362

The Member State of identification shall allocate to the taxable person not established within the

Community an individual VAT identification number for the application of this special scheme and shall notify him of that number by electronic means. On the basis of the information used for that identification, Member States of consumption may have recourse to their own identification systems.'

(15)

in Article 363, point (a) is replaced by the following:
‘(a) if he notifies that Member State that he no longer supplies services covered by this special scheme;’

(16)

Articles 364 and 365 are replaced by the following:

‘Article 364

The taxable person not established within the Community making use of this special scheme shall submit by electronic means to the Member State of identification a VAT return for each calendar quarter, whether or not services covered by this special scheme have been supplied. The VAT return shall be submitted by the end of the month following the end of the tax period covered by the return.

Article 365

The VAT return shall show the individual VAT identification number for the application of this special scheme and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of supplies of services covered by this special scheme carried out during the tax period and total amount per rate of the corresponding VAT. The applicable rates of VAT and the total VAT due must also be indicated on the return.

Where any amendments to the VAT return are required after its submission, such amendments shall be included in a subsequent return at the latest within three years of the date on which the initial return was required to be submitted pursuant to Article 364. That subsequent VAT return shall identify the relevant Member State of consumption, the tax period and the amount of VAT for which any amendments are required.’

(17)

Article 368 is replaced by the following:

‘Article 368

The taxable person not established within the Community making use of this special scheme may not deduct VAT pursuant to Article 168 of this Directive. Notwithstanding point (1) of Article 1 of Directive 86/560/EEC i, the taxable person in question shall be refunded in accordance with that Directive. Article 2(2) and (3) and Article 4(2) of Directive 86/560/EEC i shall not apply to refunds relating to services covered by this special scheme.

If the taxable person making use of this special scheme is required to be registered in a Member State for activities not covered by this special scheme, he shall deduct VAT incurred in that Member State in respect of his taxable activities which are covered by this special scheme in the VAT return to be submitted pursuant to Article 250.’

(18)

the heading of Section 3 of Chapter 6 of Title XII is replaced by the following:

‘Special scheme for intra-Community distance sales of goods and for services supplied by taxable persons established within the Community but not in the Member State of consumption’

(19)

In Article 369a, the following point 3 is added:
‘(3) ‘Member State of consumption’ means the Member State in which the supply of services is deemed to take place according to Chapter 3 of Title V or, in the case of intra-Community distance sales of goods, the Member State where the dispatch or transport of the goods to the customer ends.’

(20)

Articles 369b and 369c are replaced by the following:

‘Article 369b

Member States shall permit any taxable person carrying out intra-Community distance sales of goods and any taxable person not established in the Member State of consumption supplying services to a non-taxable person, to use this special scheme. This special scheme applies to all those goods or services supplied in the Community.

Article 369c

A taxable person shall state to the Member State of identification when he commences and ceases his taxable activities covered by this special scheme, or changes those activities in such a way that he no longer meets the conditions necessary for use of this special scheme. He shall communicate that information electronically.’

(21)

Article 369e is amended as follows:
(a) the introductory words are replaced by the following:

‘The Member State of identification shall exclude a taxable person from the special scheme in any of the following cases:’

(b) point (a) is replaced by the following:

‘(a) if he notifies that he no longer carries out intra-Community distance sales of goods and supplies of services covered by this special scheme;’

(22)

Articles 369f and 369g are replaced by the following:

‘Article 369f

The taxable person making use of this special scheme shall submit by electronic means to the Member State of identification a VAT return for each calendar quarter, whether or not intra Community distance sales of goods have been carried out or services covered by this special scheme have been supplied. The VAT return shall be submitted by the end of the month following the end of the tax period covered by the return.

Article 369g

1.

The VAT return shall show the VAT identification number referred to in Article 369d and, for each Member State of consumption in which VAT is due, the total value,
exclusive of VAT, of intra-Community distance sales of goods as well as of supplies of services covered by this special scheme carried out during the tax period and the total amount per rate of the corresponding VAT. The applicable rates of VAT and the total VAT due must also be indicated on the return. The VAT return shall also include amendments relating to previous tax periods as provided in paragraph 4 of this Article.

2.

Where, in the case of intra-Community distance sales of goods covered by this special scheme, goods are dispatched or transported from Member States other than the
Member State of identification, the VAT return shall also include the total value of such sales for each Member State where the goods are dispatched or transported from, together with the individual VAT identification number or the tax reference number allocated by each such Member State. The VAT return shall include this information for each Member State other than the Member State of identification, broken down by Member State of consumption.

3.

Where the taxable person supplying services covered by this special scheme has one or more fixed establishments, other than that in the Member State of identification, from
which the services are supplied, the VAT return shall also include the total value of such

supplies, for each Member State in which he has an establishment, together with the

individual VAT identification number or the tax reference number of this establishment,

broken down by Member State of consumption.

4.

Where any amendments to the VAT return are required after its submission, such amendments shall be included in a subsequent return at the latest within three years of the date on which the initial return was required to be submitted pursuant to Article 369f. That subsequent VAT return shall identify the relevant Member State of
consumption, the tax period and the amount of VAT for which any amendments are required.’

(23)

in the second subparagraph of Article 369h(1), the second sentence is replaced by the following:
‘If the supplies have been made in other currencies, the taxable person making use of this special scheme shall, for the purposes of completing the VAT return, use the exchange rate applying on the last date of the tax period.’

(24)

in Article 369i, the first paragraph is replaced by the following:
‘The taxable person making use of this special scheme shall pay the VAT, making reference to the relevant VAT return, at the latest at the expiry of the deadline by which the return must be submitted.’

(25)

Article 369j is replaced by the following:

‘Article 369j

The taxable person making use of this special scheme may not, in respect of his taxable activities covered by this special scheme, deduct VAT incurred in the Member State of consumption pursuant to Article 168 of this Directive. Notwithstanding Article 2(1), Article 3 and Article 8(1)(e) of Directive 2008/9/EC i, the taxable person in question shall be refunded in accordance with that Directive.

(26)

in Article 369k, paragraph 1 is replaced by the following:
‘1. The taxable person making use of this special scheme shall keep records of the transactions covered by this special scheme. Those records must be sufficiently detailed to enable the tax authorities of the Member State of consumption to verify that the VAT return is correct.’

(27)

in Chapter 6 of Title XII, the following Section 4 is added:
‘Section 4 Special scheme for distance sales of goods imported from third territories or third countries

Article 369l

For the purposes of this Section, distance sales of goods imported from third territories or third countries shall only cover goods, except products subject to excise duty, in consignments of an intrinsic value not exceeding EUR 150.

For the purposes of this Section, and without prejudice to other Community provisions, the following definitions shall apply:

(1)

'taxable person not established within the Community' means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there;

(2)

‘intermediary’ means a person established in the Community appointed by the taxable person carrying out distance sales of goods imported from third territories or third countries as the person liable for payment of the VAT and to fulfil the obligations laid down in this special scheme in the name and on behalf of the taxable person;

(3)

‘Member State of identification’ means the following:
(a) where the taxable person is not established in the Community, the Member State in which he chooses to register;

(b) where the taxable person has established his business outside the Community but has

one or more fixed establishments therein, the Member State with a fixed

establishment where the taxable person indicates he will make use of this special

scheme;

(c) where the taxable person has established his business in a Member State, that

Member State;

(d) where the intermediary has established his business in a Member State, that Member State;

(e) where the intermediary has established his business outside the Community but has

one or more fixed establishments therein, the Member State with a fixed

establishment where the intermediary indicates he will make use of this special

scheme.

For the purposes of points (b) and (e), where the taxable person or the intermediary has more than one fixed establishment in the Community he shall be bound by the decision to indicate the Member State of establishment for the calendar year concerned and the two calendar years following.’

(4)

‘Member State of consumption’ means the Member State where the dispatch or transport of the goods to the customer ends.

Article 369m

1.

Member States shall permit the following taxable persons carrying out distance sales of goods imported from third territories or third countries to use this special scheme:
(a) any taxable person established in the Community carrying out distance sales of goods imported from third territories or third countries;

(b) any taxable person whether or not established in the Community carrying out distance sales of goods imported from third territories or third countries and who is represented by an intermediary established in the Community;

(c) any taxable person established in a third country with which the Union has concluded

an agreement on mutual assistance similar in scope to Council Directive

2008/55/EC* and Regulation (EU) No 904/2010 i and who is carrying out distance

sales of goods from that third country.

Those taxable persons shall apply this special scheme to all their distance sales of goods imported from third territories or third countries.

2.

For the purposes of point (b) of paragraph 1, any taxable person cannot appoint more than one intermediary at the same time.

3.

The Commission shall adopt an implementing act establishing the list of third countries referred to in point (c) of paragraph 1 of this Article. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 5 of Regulation (EU) No 182/2011 i and for this purpose the committee shall be the committee established by Article 58 of Regulation (EU) No 904/2010 i.

_________________

*

Council Directive 2008/55/EC i of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (OJ L 150, 10.6.2008, p. 28).

Article 369n

For distances sales of goods imported from third territories or third countries on which VAT is declared under this special scheme, the chargeable event shall occur and VAT shall become chargeable at the time of supply. The goods shall be regarded as having been supplied at the time when the payment has been accepted.

Article 369o

The taxable person making use of this special scheme or an intermediary acting on his behalf, shall state to the Member State of identification when he commences or ceases his activity under this special scheme, or changes that activity in such a way that he no longer meets the conditions necessary for use of this special scheme. That information shall be communicated electronically.

Article 369p

1 The information which the taxable person not making use of an intermediary must provide to the Member State of identification before he commences the use of this special scheme shall contain the following details:

(a) name;

(b) postal address; (c) electronic address and websites;

(d) VAT identification number or national tax number.

2.

The information which the intermediary must provide to the Member State of identification before he commences the use of this special scheme on behalf of a taxable person shall
contain the following details :

(a) name;

(b) postal address;

(c) electronic address;

(d) VAT identification number.

2a. The information which the intermediary must provide to the Member State of identification in respect of each taxable person which he represents before that taxable person commences the use of this special scheme shall contain the following details :

(a) name;

(b) postal address;

(d) VAT identification number or national tax number;

(e) his individual identification number allocated in accordance with Article 369q(2a).

3.

Any taxable person making use of this special scheme or where applicable his intermediary shall notify the Member State of identification of any changes in the information provided. Article 369q

1.

The Member State of identification shall allocate to the taxable person making use of this special scheme an individual VAT identification number for the application of this special scheme and shall notify him of that number by electronic means.

2.

The Member State of identification shall allocate to an intermediary an individual identification number and shall notify him of that number by electronic means.

2a. The Member State of identification shall allocate an individual VAT identification number for the application of this special scheme to the intermediary in respect of each taxable person for which he is appointed.

3.

The VAT identification number allocated under paragraphs 1, 2 and 2a shall be used only for the purposes of this special scheme.

Article 369r

1.

The Member State of identification shall delete the taxable person not making use of an intermediary from the identification register in the following cases:
(a) if he notifies the Member State of identification that he no longer carries out distance sales of goods imported from third territories or third countries;

(b) if it may otherwise be assumed that his taxable activities of distance sales of goods imported from third territories or third countries have ceased;

(d) if he persistently fails to comply with the rules relating to this special scheme.

2.

The Member State of identification shall delete the intermediary from the identification register in the following cases:
(a) if for a period of two consecutive calendar quarters he has not acted as an intermediary on behalf of a taxable person making use of this special scheme;

(b) if he no longer meets the other conditions necessary for acting as an intermediary;

3.

The Member State of identification shall delete the taxable person represented by an intermediary from the identification register in the following cases:
(a) if the intermediary notifies the Member State of identification that this taxable person no longer carries out distance sales of goods imported from third territories or third countries;

(b) if it may otherwise be assumed that the taxable activities of distance sales of goods imported from third territories or third countries of this taxable person have ceased;

(c) if this taxable person no longer meets the conditions necessary for use of this special scheme;

(d) if this taxable person persistently fails to comply with the rules relating to this special scheme;

(e) if the intermediary notifies the Member State of identification that he no longer represents this taxable person.

Article 369s

The taxable person making use of this special scheme or his intermediary shall submit by electronic means to the Member State of identification a VAT return for each month, whether or not distance sales of goods imported from third territories or third countries have been carried out. The VAT return shall be submitted by the end of the month following the end of the tax period covered by the return.

Where a VAT return is to be submitted in accordance with the first paragraph, Member States shall not impose, for VAT purposes, any additional obligation or other formality upon importation.

Article 369t

1.

The VAT return shall show the VAT identification number referred to in Article 369q and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT,
of distance sales of goods imported from third territories or third countries for which VAT has

become chargeable during the tax period and the total amount per rate of the corresponding

VAT. The applicable rates of VAT and the total VAT due must also be indicated on the

return.

2.

Where any amendments to the VAT return are required after its submission, such amendments shall be included in a subsequent return at the latest within three years of the date on which the initial return was required to be submitted pursuant to Article 369s. That subsequent VAT return shall identify the relevant Member State of consumption, the tax period and the amount of VAT for which any amendments are required.

Article 369u

1.

The VAT return shall be made out in euro.
Member States which have not adopted the euro may require the VAT return to be made out in their national currency. If the supplies have been made in other currencies, the taxable person making use of this special scheme or his intermediary shall, for the purposes of completing the VAT return, use the exchange rate applying on the last date of the tax period.

2.

The conversion shall be made by applying the exchange rates published by the European
Central Bank for that day, or, if there is no publication on that day, on the next day of publication.

Article 369v

The taxable person making use of this special scheme or his intermediary shall pay the VAT, making reference to the relevant VAT return at the latest at the expiry of the deadline by which the return must be submitted.

Payment shall be made to a bank account denominated in euro, designated by the Member State of identification. Member States which have not adopted the euro may require the payment to be made to a bank account denominated in their own currency.

Article 369w

The taxable person making use of this special scheme may not, in respect of his taxable activities covered by this special scheme, deduct VAT incurred in the Member States of consumption pursuant to Article 168 of this Directive. Notwithstanding point (1) of Article 1 of Directive 86/560/EEC i and point (1) of Article 2 and Article 3 of Directive 2008/9/EC i, the taxable person in question shall be refunded in accordance with those Directives. Article 2(2) and (3) and Article 4(2) of Directive 86/560/EEC i shall not apply to refunds relating to goods covered by this special scheme.

If the taxable person making use of this special scheme is required to be registered in a Member

State for activities not covered by this special scheme, he shall deduct VAT incurred in that

Member State in respect of his taxable activities which are covered by this special scheme in the

VAT return to be submitted pursuant to Article 250.

Article 369x

1.

The taxable person making use of this special scheme shall keep records of the transactions covered by this special scheme. An intermediary shall keep records for each of the taxable persons he represents. Those records must be sufficiently detailed to enable the tax authorities of the Member State of consumption to verify that the VAT return is correct.

2.

The records referred to in paragraph 1 must be made available electronically on request to the Member State of consumption and to the Member State of identification.
Those records must be kept for a period of ten years from the end of the year during which the

transaction was carried out.’

(28)

In Title XII, the following Chapters 7 and 8 are added:

’CHAPTER 7

Special arrangements for declaration and payment of import VAT

Article 369y

Where, for the importation of goods, except products subject to excise duties, in consignments of an intrinsic value not exceeding EUR 150, the special scheme in Section 4 of Chapter 6 is not used, the Member State of importation shall permit the person presenting the goods to customs on behalf of the person for whom the goods are destined within the territory of the Community to make use of special arrangements for declaration and payment of import VAT in respect of goods for which the dispatch or transport ends in that Member State.

Article 369z

1.

For the purpose of this special arrangement, the following shall apply:
(a) the person for whom the goods are destined shall be liable for the payment of the VAT;

(b) the person presenting the goods to customs within the territory of the Community shall collect the VAT from the person for whom the goods are destined and effect the

payment of such VAT.

2.

Member States shall provide that the person presenting the goods to customs within the territory of the Community takes appropriate measures to ensure that the correct tax is paid by the person for whom the goods are destined.

Article 369za

By way of derogation from Article 94(2), Member States may provide that the standard rate of VAT applicable in the Member State of importation is applicable when using this special arrangement.

Article 369zb

1.

Member States shall allow that the VAT collected under this special arrangement be reported electronically in a monthly declaration. The declaration shall show the total VAT collected
during the relevant calendar month.

2.

Member States shall require that the VAT referred to in paragraph 1 is payable by the end of the month following the importation.

3.

The persons making use of this special arrangement shall keep records of the transactions covered by this special arrangement for a period of time to be determined by the Member State of importation. Those records must be sufficiently detailed to enable the tax or customs authorities of the Member State of importation to verify that the VAT declared is correct and be made available electronically on request to the Member State of importation.

CHAPTER 8

Exchange values

Article 369zc

1.

The exchange value in national currency of the euro to be taken into consideration for the amount mentioned in Articles 369l(1) and 369y be fixed once a year. The rates to be applied shall be those obtaining on the first working day in October and shall take effect on 1 January the following year.

2.

Member States may round off the amount in national currency arrived at by converting the amounts in euro.

3.

Member States may continue to apply the amount in force at the time of the annual adjustment provided for in paragraph 1, if conversion of the amount expressed in euro leads, before the rounding-off provided for in paragraph 2 to an alteration of less than 5 % in the amount expressed in national currency or to a reduction in that amount.’

Article 3

Amendment to Directive 2009/132/EC i

With effect from 1 January 2021, Title IV of Directive 2009/132/EC i is deleted.

Article 4

1.

Member States shall adopt and publish, by 31 December 2018 at the latest, the laws, regulations and administrative provisions necessary to comply with Article 1 of this Directive. They shall forthwith communicate to the Commission the text of those provisions.
Member States shall adopt and publish, by 31 December 2020 at the latest, the laws, regulations and administrative provisions necessary to comply with Articles 2 and 3 of this Directive. They shall forthwith communicate to the Commission the text of those provisions.

They shall apply the provisions necessary to comply with Article 1 of this Directive from 1 January 2019.

They shall apply the provisions necessary to comply with Articles 2 and 3 of this Directive from 1 January 2021.

When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member

States shall determine how such reference is to be made.

2.

Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.

Article 5

Entry into force

This Directive shall enter into force on the twentieth day following that of its publication in the

Official Journal of the European Union.

Article 6

Addressees

This Directive is addressed to the Member States.

Done at Brussels,

For the Council The President

Proposal for a

COUNCIL IMPLEMENTING REGULATION

amending Implementing Regulation (EU) No 282/2011 i laying down implementing measures

for Directive 2006/112/EC i on the common system of value added tax

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Directive 2006/112/EC i of 28 November 2006 on the common system of value added tax 9 , and in particular Article 397 thereof,

Having regard to the proposal from the European Commission,

Whereas:

(1)

Council Implementing Regulation (EU) No 282/2011 i 10 lays down detailed provisions for the presumption of the location of the customer for determining the place of supply of
telecommunications, broadcasting or electronically supplied services provided to nontaxable person.

(2)

The evaluation of the requirements for the application of those presumptions has shown that for the taxable person established in a Member State and supplying such services to nontaxable
person in other Member States, to obtain, under certain circumstances, two items of non-contradictory evidence of the place where his customer is established or has his permanent address or usually resides, is extremely burdensome.

9 OJ L 347, 11.12.2006, p. 1.

10 Council Implementing Regulation (EU) No 282/2011 i of 15 March 2011 laying down implementing measures for Directive 2006/112/EC i on the common system of value added tax (OJ L 77, 23.3.2011, p. 1).

(3)

The burden is particularly onerous for small and medium-sized companies. The requirement for one piece of evidence should simplify the obligations for such companies whose intra
Community supplies to consumers in other Member States are below a certain threshold.

(4)

The simplification of the requirement to prove the customer's location is complementary to the amendments introduced by Article 1 of Council Directive […]/EU 11 in the special
schemes laid down in Chapter 6 of Title XII of Directive 2006/112/EC i and should therefore apply from the same date.

(5)

Implementing Regulation (EU) No 282/2011 i should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

In Article 24b of Implementing Regulation (EU) No 282/2011 i, the following second, third and fourth paragraphs are added:

'Without prejudice to point (d) of the first paragraph, for supplies of services falling under this point, where the total value of such supplies, exclusive of VAT, provided by a taxable person from his business establishment or a fixed establishment located in a Member State, does not exceed EUR 100 000, or the equivalent in national currency, in the current and the preceding calendar year, the presumption shall be that the customer is established, has his permanent address or usually resides at the place identified as such by the supplier on the basis of one item of evidence provided by a person involved in the supply of the services other than the supplier or the customer, as listed in Article 24f points (a) to (e).

11 Council Directive […]/EU of […] amending Directive 2006/112/EC i and Directive

2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods.

Where, during a calendar year, the threshold provided in the second paragraph has been exceeded, that paragraph shall not apply as of that time and until such time as the conditions provided in that paragraph are fulfilled again.

The corresponding value in national currency of the amount shall be calculated by applying the exchange rate published by the European Central Bank on the date of adoption of this Regulation.'

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2019.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels,

For the Council The President

Proposal for a

COUNCIL REGULATION

amending Regulation (EU) No 904/2010 i on administrative cooperation and combating fraud

in the field of value added tax

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

Having regard to the opinion of the European Parliament 12 ,

Having regard to the opinion of the European Economic and Social Committee 13 ,

Acting in accordance with a special legislative procedure,

12 OJ C , , p. .

13 OJ C , , p. .

Whereas:

(1)

Council Regulation (EU) No 904/2010 i 14 lays down rules on the exchange and storage of information by Member States in order to establish the special schemes provided for by Chapter 6 of Title XII of Council Directive 2006/112/EC i 15 .

(2)

The extension from 1 January 2021 of those special schemes to distance sales of goods and services other than telecommunications, broadcasting or electronically supplied services
requires extending the scope of the rules of this Regulation concerning the provision of information and transfer of money between the Member State of identification and the Member States of consumption.

(2a) Due to the extended scope of the special schemes to cover also distance sales of goods and all services, the number of transactions to be reported in the VAT return will increase

considerably. In order to allow the Member State of identification sufficient time to treat the VAT returns submitted by taxable persons under the special scheme, the deadline for transferring the information of the VAT return and the VAT amount paid to every Member State of consumption should be extended by 10 days.

(3)

The extension of the special schemes to distance sales of goods imported from third territories or third countries requires that the customs authority of the Member State of importation is able to identify imports of goods in small consignments for which value added tax (VAT) is to be paid through one of the special schemes. The identification number under which VAT is paid should therefore be communicated in advance to enable customs authorities to check its validity upon importation of the goods.

14 Council Regulation (EU) No 904/2010 i of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 1).

15 Council Directive 2006/112/EC i of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

(4)

Taxable persons using such special schemes may be subject to requests for records from and administrative enquiries by the Member State of identification and all the Member States of consumption where goods or services are supplied to. To reduce the administrative burden
and compliance costs for businesses as well as for tax administrations of multiple requests for records and administrative enquiries and to avoid duplication of work, such requests and enquiries should as much as possible be coordinated by the Member State of identification.

(5)

To simplify the collection of statistical data concerning the application of the special schemes, the Commission should be authorised to extract aggregated statistical and diagnostic information, such as the number of the different types of electronic messages exchanged between Member States, related to the special schemes, with the exception of data concerning individual taxable persons.

(6)

The information to be submitted by the taxable person and to be transmitted between
Member States for the application of the special schemes, as well as the technical details, including common electronic messages, for the submission by the taxable person or the transmission of this information between Member States should be adopted in accordance with the comitology procedure provided for in this Regulation.

(7)

Taking account of the time needed to put in place the measures necessary to implement this Regulation and for the Member States to adapt their IT system for registration and for
declaration and payment of the VAT as well as to take into account amendments introduced by Article 2 of Council Directive […]/EU 16 , this Regulation should apply from the date of the application of those amendments.

(8)

Regulation (EU) No 904/2010 i should therefore be amended accordingly,

16 Council Directive […]/EU of […] amending Directive 2006/112/EC i and Directive

2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods.

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EU) No 904/2010 i is amended as follows:

(1)

in Article 1, paragraph 4 is replaced by the following:
‘4. This Regulation also lays down rules and procedures for the exchange by electronic means of VAT information on goods and services supplied in accordance with the

special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC i and also for any subsequent exchange of information and, as far as goods and services covered by the special schemes are concerned, for the transfer of money between Member States’ competent authorities.’

(2)

in Article 2, paragraph 2 is replaced by the following:
‘2. The definitions contained in Articles 358, 358a, 369a and 369l of Directive

2006/112/EC for the purposes of each special scheme shall also apply for the

purposes of this Regulation.’

(3)

in Article 17(1), point (d) is replaced by the following:
‘(d) information which it collects pursuant to Articles 360, 361, 364, 365, 369c, 369f, 369g, 369o, 369p, 369s and 369t of Directive 2006/112/EC i.’

(3a) in Article 17(1), a new point (e) is inserted:

‘(e) data on the VAT identification numbers referred to Article 369q of Directive

2006/112/EC it has issued and, per VAT identification number issued by any

Member State, the total value of the imports of goods exempted under Article 143(1),

point (ca), during each month.’

(3b) in Article 17, paragraph 2 is replaced by the following:

'2. The technical details concerning the automated enquiry of the information referred to in points (b), (c), (d) and (e) of paragraph 1 shall be adopted in accordance with the

procedure provided for in Article 58(2).'

(4)

Article 31 is amended as follows:
(a) paragraph 1 is replaced by the following:

‘1. The competent authorities of each Member State shall ensure that persons involved in the intra-Community supply of goods or of services and nonestablished taxable persons supplying services, are allowed to obtain, for the purposes of such transactions, confirmation by electronic means of the validity of the VAT identification number of any specified person as well as the

associated name and address. This information shall correspond to the data referred to in Article 17.’

(b) paragraph 3 is deleted.

(5)

Chapter XI is amended as follows:
(a) the heading of Section 2 is replaced by the following:

‘Provisions applicable from 1 January 2015 until 31 December 2020’ (b) the following Section 3 is added:

‘SECTION 3 Provisions applicable from 1 January 2021

Subsection 1

General provision

Article 47a

The provisions of this Section shall apply from 1 January 2021.

Subsection 2 Exchange of information

Article 47b

1.

Member States shall provide that the information provided by the taxable person making use of the special scheme in Section 2 of Chapter 6 of Title XII of Directive 2006/112/EC i to the Member State of identification when his activities commence pursuant to Article 361 of that Directive shall be submitted by electronic means. Similar details for the identification of the taxable person making use of the special scheme in Section 3 of Chapter 6 of Title XII of
Directive 2006/112/EC i when his activities commence pursuant to Article 369c of that Directive shall be submitted by electronic means. Any changes in the information provided pursuant to Article 361(2) and 369c of Directive 2006/112/EC i shall also be submitted by electronic means.

2.

The Member State of identification shall transmit the information referred to in paragraph 1 by electronic means to the competent authorities of the other Member States within 10 days from the end of the month during which the information was received from the taxable person making use of one of the special schemes in Sections 2 and 3 of Chapter 6 of Title XII of
Directive 2006/112/EC i. In the same manner, the Member State of identification shall inform the competent authorities of the other Member States of the VAT identification numbers referred to in these sections 2 and 3.

3.

The Member State of identification shall without delay inform by electronic means the competent authorities of the other Member States if the taxable person making use of one of the special schemes in Sections 2 and 3 of Chapter 6 of Title XII of Directive 2006/112/EC i is excluded from that special scheme.

Article 47c

1.

Member States shall provide that the information provided by the taxable person making use of the special scheme in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC i or his intermediary, to the Member State of identification when his activities commence pursuant to Article 369p(1), (2) and (2a) of that Directive shall be submitted by electronic means. Any
changes in this information provided pursuant to Article 369p(3) of Directive 2006/112/EC i shall also be submitted by electronic means.

2.

The Member State of identification shall transmit the information referred to in paragraph 1 by electronic means to the competent authorities of the other Member States within 10 days from the end of the month during which the information was received from the taxable person making use of the special scheme in Section 4 of Chapter 6 of Title XII of Directive
2006/112/EC or, where applicable, his intermediary. In the same manner, the Member State of

identification shall inform the competent authorities of the other Member States of the

allocated individual VAT identification number for the application of this special scheme.

3.

The Member State of identification shall without delay inform by electronic means the competent authorities of the other Member States if the taxable person making use of the special scheme in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC i or, where applicable, his intermediary is deleted from the identification register.

Article 47d

1.

Member States shall provide that the VAT return with the details set out in Articles 365, 369g and 369t of Directive 2006/112/EC i shall be submitted by electronic means.

2.

The Member State of identification shall transmit this information by electronic means to the competent authority of the Member State of consumption concerned at the latest 20 days after the end of the month during which the return was received.
The Member State of identification shall also transmit the information provided for in paragraphs 2 of Article 369g of Directive 2006/112/EC i to the competent authority of each other Member State from which goods are dispatched or transported and the information provided for in paragraph 3 of Article 369g of Directive 2006/112/EC i to the competent authority of each Member State of establishment concerned.

Member States which have required the VAT return to be made in a national currency other than euro, shall convert the amounts into euro using the exchange rate valid for the last date of the tax period. The exchange shall be done following the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.

Article 47e

The Member State of identification shall without delay transmit by electronic means to the Member State of consumption the information needed to link each payment with a relevant quarterly VAT return.

Article 47f

1.

The Member State of identification shall ensure that the amount the taxable person making use of one of the special schemes provided for in Chapter 6 of Title XII of Directive
2006/112/EC or, if applicable his intermediary, has paid is transferred to the bank account denominated in euro which has been designated by the Member State of consumption to which the payment is due.

Member States which required the payments in a national currency other than euro shall convert the amounts into euro using the exchange rate valid for the last date of the tax period. The exchange shall be done following the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.

The transfer shall take place at the latest 20 days after the end of the month during which the payment was received.

2.

If the taxable person making use of one of the special schemes or, if applicable, his intermediary does not pay the total tax due, the Member State of identification shall ensure that the payment is transferred to the Member States of consumption in proportion to the tax due in each Member State. The Member State of identification shall inform by electronic means the competent authorities of the Member States of consumption thereof.

Article 47g

Member States shall notify by electronic means the competent authorities of the other Member

States of the relevant bank account numbers for receiving payments in accordance with Article 47f.

Member States shall without delay notify by electronic means the competent authorities of the other Member States and the Commission of changes in the tax rates applicable for supplies of goods and services to which the special schemes apply.

Subsection 3 Control of transactions and taxable persons

Article 47h

Member States shall, upon importation of goods on which VAT is to be declared under the special scheme provided for in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC i, carry out an electronic verification of the validity of the individual VAT identification number allocated by way of Article 369q of that Directive and communicated at the latest upon lodging of the import declaration.

Article 47i

1.

To obtain the records held by a taxable person or intermediary pursuant to Articles 369, 369k and 369x of Directive 2006/112/EC i, the Member State of consumption shall first make a
request to the Member State of identification by electronic means.

2.

Where the Member State of identification receives such a request, it shall transmit that request by electronic means and without delay to the taxable person or his intermediary.

3.

Member States shall provide that, upon request, a taxable person or his intermediary submits the requested records by electronic means to the Member State of identification. Member
States shall accept that the records may be submitted using a standard form.

4.

The Member State of identification shall transmit the records obtained by electronic means and without delay to the requesting Member State of consumption.

5.

Where the requesting Member State of consumption does not receive the records within
30 days of the date of the making of the request, that Member State may take any action in accordance with its national legislation to obtain such records.

Article 47j

1.

If the Member State of identification decides to carry out in its territory an administrative enquiry on a taxable person who makes use of one of the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC i or, if applicable, on an intermediary it shall inform in advance of the enquiry the competent authorities of all the other Member States.
The first subparagraph shall apply only in respect of an administrative enquiry concerning the special schemes.

2.

Without prejudice to Article 7(4), if the Member State of consumption decides that an administrative enquiry is required, it shall first consult with the Member State of identification on the need for such an enquiry.
In cases where the need for an administrative enquiry is agreed, the Member State of identification shall inform the other Member States.

This shall not preclude Member States to take any action in accordance with their national legislation.

3.

Each Member State shall communicate to the other Member States and the Commission the details of the competent authority responsible for coordination of administrative enquiries
within that Member State.

Subsection 5 Statistical information

Article 47k

Member States shall allow the Commission to extract information directly from messages generated by the computerised system referred to in Article 53 for aggregated statistical and diagnostic purposes pursuant to Article 17(1)(d) and (e). This information shall not contain data concerning individual taxable persons.

Subsection 6 Conferral of implementing powers

Article 47l

For the purpose of the uniform application of this Regulation, the Commission shall be empowered to adopt the following measures in accordance with the procedure provided for in Article 58(2):

(a) the technical details, including a common electronic message, for providing the information referred to in Articles 47b(1), 47c(1), and 47d(1), and the standard form as referred to in Article 47i(3);

(b) the technical details, including a common electronic message, for providing the information referred to in Articles 47b(2) and (3), 47c(2) and (3), 47d(2), 47e, 47f(2), 47i(1), (2) and (4), and 47j(1), (2) and (4) as well as the technical means for the transmission of this information;

(d) the technical details concerning the verification of the information referred to in Article

47h by the Member State of importation;

(e) the aggregated statistical and diagnostic information to be extracted by the Commission as referred to in Article 47l as well as the technical means for the extraction of this information.’

(6)

In Annex I, point 1 is replaced by the following:
‘1. distance selling (Article 33 of Directive 2006/112/EC i);’

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

The Regulation shall apply from 1 January 2021.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels,

For the Council The President Annex to the ANNEX

(DRAFT) STATEMENT TO BE INCLUDED IN THE COUNCIL MINUTES

REGARDING ARTICLE 2 OF THE DRAFT DIRECTIVE

The Council and the Commission acknowledge the need to lay down detailed implementation rules in an Implementing Regulation of the Council to support the reforms which apply from 1 January 2021, and the need to adopt such rules timely so as to ensure application as from that date. The Council therefore calls upon the Commission to start preparing such implementation rules without delay and to consult businesses concerned and Member States in the preparation of these rules.

As regards, in particular, the provisions relating to electronic interfaces such as a market place, platform, portal or similar means, the following questions should, amongst others, be considered in the implementation rules:

– When a taxable person is considered to facilitate sales of goods through the use of an electronic interface;

– Specific provisions on deeming the dispatch or transport of the goods to be linked to the supply by the electronic interface to the customer where an electronic interface is used to facilitate sales of goods;

– Specific provisions on the conditions for determining when the payment is accepted, and the general obligations for electronic interfaces, where an electronic interface is used to facilitate sales of goods and is deemed to have received and supplied the goods himself;

– The type of information to be kept in the records of taxable persons facilitating supplies of goods and services to non-taxable persons in the Community through the use of an electronic interface, taking account of what information is available to such taxable persons, is relevant to tax

administrations and is proportionate to the purpose of the provision, as well as taking into account the need to comply with the General Data Protection Regulation.

The Council calls on the Commission to monitor the implementation of the relevant Customs systems and ensure that these essential systems will be in place by 2021 to support the implementation of the import One Stop Shop from that date, or take the necessary steps.

origineel bericht: 'Proposal for a Council Directive amending Directiv...'

3. Meer informatie

COM(2016)757 - Wijziging van Richtlijn 2006/112/EG en Richtlijn 2009/132/EG wat betreft bepaalde btw-verplichtingen voor diensten en afstandsverkopen van goederen

COM(2016)756 - Wijziging van Uitvoeringsverordening (EU) nr. 282/2011 houdende vaststelling van maatregelen ter uitvoering van de btw-richtlijn

COM(2016)755 - Wijziging van Verordening 904/2010 betreffende de administratieve samenwerking en de bestrijding van fraude op het gebied van de btw

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Contents

1.

Kerngegevens

2.

Tekst

NOTE

ANNEX

COUNCIL DIRECTIVE

amending Directive 2006/112/EC i and Directive 2009/132/EC i as regards certain value added

tax obligations for supplies of services and distance sales of goods

‘Special schemes for taxable persons supplying services to non-taxable persons or making

distance sales of goods’

COUNCIL IMPLEMENTING REGULATION

amending Implementing Regulation (EU) No 282/2011 i laying down implementing measures

for Directive 2006/112/EC i on the common system of value added tax

COUNCIL REGULATION

amending Regulation (EU) No 904/2010 i on administrative cooperation and combating fraud

in the field of value added tax

3.

Meer informatie

4.

EU Monitor