15 Amendments of Ondřej KOVAŘÍK related to 2022/0407(CNS)
Amendment 105 #
Proposal for a directive
Recital 5
Recital 5
(5) To facilitate the automation of the reporting process for both taxable persons and tax administrations, the transactions to be reported to tax administrations should be documented electronically. The use of electronic invoicing should become the default system for issuing invoices. Nevertheless, Member States should be allowed to authorise other means for domestic supplies. The issuance of electronic invoices by the supplier and its transmission to the customer should not be conditional on a prior authorisation or verification by the tax administration.
Amendment 111 #
Proposal for a directive
Recital 9
Recital 9
Amendment 124 #
Proposal for a directive
Recital 17
Recital 17
(17) Several Member States have put in place divergent reporting requirements for transactions within their territories, leading to significant administrative burdens for taxable persons which operate in different Member States, as they need to adapt their accounting systems to comply with those requirements. In order to avoid the costs derived from such divergence, the systems implemented in Member States to report supplies of goods and services for consideration between taxable persons within their territory should comply with the same features of the system implemented for intra-Community transactions. Member States should provide for the electronic means for the transmission of the information and, as is the case for intra- Community transactions, it should be possible for the taxable person to submit the data in accordance with the European standard laid down in Implementing Decision (EU) 2017/1870, even though the relevant Member State could provide for additional means to transmit the data. The data should be allowed to be sent by the taxable person directly or by a third party on that person’s behalf.
Amendment 127 #
Proposal for a directive
Recital 18
Recital 18
(18) Member States should not be obliged to implement a digital reporting requirement for supplies of goods and services for consideration between taxable persons within their territory. However, if they are to implement such a requirement in the future, they should align it with the digital reporting requirements for intra- Community transactions. Member States which already have a reporting system for these transactions in place should adapt such systems to ensure that the data are reported in accordance with the digital reporting requirements for intra- Community transactions.
Amendment 129 #
(19) In order to evaluate the effectiveness of the intra-Community digital reporting requirements, the Commission should prepare an assessment report evaluating the impact of intra- Community digital reporting requirements on the reduction of the VAT gap and in the implementation and compliance costs for taxable persons and tax administrations, in order to verify whether the system has achieved its objectives or needs further adjustments or any extension to domestic transactions.
Amendment 131 #
Proposal for a directive
Recital 20
Recital 20
(20) Member States should be able to continue to implement other measures to ensure the correct collection of VAT and to prevent evasion. However, they should not be able to impose additional reporting obligations on the transactions that are covered by the digital reporting requirements.
Amendment 162 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 218 – paragraph 2
Article 218 – paragraph 2
Amendment 163 #
Proposal for a directive
Article 1 – paragraph 1 – point 9
Article 1 – paragraph 1 – point 9
Directive 2006/112/EC
Article 232
Article 232
(9) Article 232 is deleted;replaced by the following: 1.The use of an electronic invoice shall be subject to acceptance by the recipient. 2. By way of derogation from paragraph 1, Member States may provide that the use of electronic invoices issued by taxable persons established within their territory shall not be subject to the acceptance of the recipient established in their territory.’
Amendment 203 #
Proposal for a directive
Article 4 – paragraph 1 – point 3
Article 4 – paragraph 1 – point 3
Directive 2006/112/EC
Article 218
Article 218
For the purposes of this Directive, invoices shall be issued in a structured electronic format. However, Member States may accept documents on paper or other formats as invoices for transactions not subject to the reporting obligations laid down in Title XI Chapter 6. Member States shall allow for the issuance of electronic invoices which comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU of the European Parliament and of the Council. The issuance of electronic invoices by taxable persons and their transmission shall not be subject to a prior mandatory authorisation or verification by the tax authorities.;
Amendment 224 #
Proposal for a directive
Article 4 – paragraph 1 – point 17
Article 4 – paragraph 1 – point 17
Directive 2006/122/EC
Article 271a – paragraph 1
Article 271a – paragraph 1
1. Member States may require that taxable persons identified for VAT purposes in their territory send electronically to their tax authorities data on the supplies of goods and services made for consideration to other taxable persons within their territory and on the supplies of goods and services for consideration made to them by other taxable persons.
Amendment 225 #
Proposal for a directive
Article 4 – paragraph 1 – point 17
Article 4 – paragraph 1 – point 17
Article 2006/112/EC
Article 271a – paragraph 2
Amendment 226 #
Proposal for a directive
Article 4 – paragraph 1 – point 17
Article 4 – paragraph 1 – point 17
Directive 2006/112/EC
Article 271b – paragraph 1
Article 271b – paragraph 1
Amendment 229 #
Proposal for a directive
Article 4 – paragraph 1 – point 17
Article 4 – paragraph 1 – point 17
Directive 2006/112/EC
Article 271b – paragraph 2
Article 271b – paragraph 2
Amendment 230 #
Proposal for a directive
Article 4 – paragraph 1 – point 17
Article 4 – paragraph 1 – point 17
Article 2006/112/EC
By 31 March 2033 at the latest the Commission shall, based on the information provided by Member States, present to the Council a report on the functioning of the domesticintra-Community reporting requirements set out in this SectionChapter. In that report, the Commission shall assess the need for further harmonisation measures, namely in relation to the domestic reporting requirements, and shall if deemed necessary, make an appropriate proposal for such measures.;
Amendment 232 #
Proposal for a directive
Article 4 – paragraph 1 – point 18
Article 4 – paragraph 1 – point 18
Directive 2006/112/EC
Article 273 – paragraph 2
Article 273 – paragraph 2