BETA

25 Amendments of Gunnar BECK related to 2022/0407(CNS)

Proposal for a directive
Citation 5 a (new)

Having regard of Article 113 TFEU,

2023/06/20
Committee: ECON

Proposal for a directive
Recital 1

(1) The rise of the digital economy has significantly impacted on the operation of the Union VAT system, as it ~~is unsuited~~poses challenges to the new digital business models, and does not allow for the full use of the data generated by digitalisation. Council Directive 2006/112/EC60 should be amended to take account of this evolution. _________________ 60 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

2023/06/20
Committee: ECON

Proposal for a directive
Recital 2

(2) The VAT reporting obligations should be adapted to address the challenges of the platform economy and to reduce the need for ~~multipl~~opaque VAT registrations in the Union.

2023/06/20
Committee: ECON

Proposal for a directive
Recital 4

(4) In order to ~~increas~~optimize tax collection on cross-border transactions ~~and to end the existing fragmentation stemming from Member States’ implementation of divergent reporting systems~~, rules should be laid down for Union digital reporting requirements. Such rules should provide information to tax administrations on a transaction-by-transaction basis, in order to allow cross matching of data, increase the control capabilities of tax administrations and create a deterrent effect on non- compliance, while reducing compliance costs for businesses operating in different Member States ~~and eliminating barriers within the internal market~~.

2023/06/20
Committee: ECON

Proposal for a directive
Recital 5

(5) To facilitate the automation of the reporting process for both taxable persons and tax administrations, ~~the~~Member State should facilitate the possibility of 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 suppliesin an electronic format. 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.

2023/06/20
Committee: ECON

Proposal for a directive
Recital 8

(8) The electronic invoice should ~~facilitate the automated transmission to the tax administration of the data needed for control purposes. For this purpose, the electronic invoice should~~ contain all the data that have to be later transmitted to the tax administration.

2023/06/20
Committee: ECON

Proposal for a directive
Recital 9

(9) The implementation of the electronic invoice ~~as the default method~~ for documenting transactions for VAT purposes would not be possible if the use of the electronic invoice remains subject to the acceptance by the recipient. Therefore, such an acceptance should no longer be required for the issuance of electronic invoices.

2023/06/20
Committee: ECON

Proposal for a directive
Recital 13

(13) Whilst the information to be transmitted through the digital reporting requirements for intra-Community transactions should be similar to what was transmitted through the recapitulative statements, it is necessary to request taxable persons to provide additional data, including bank details and payment amounts, so that tax administrations can follow not only the goods but also the financial flows.deleted

2023/06/20
Committee: ECON

Proposal for a directive
Recital 15

(15) In order to achieve the necessary harmonisation in the reporting of data on intra-Community transactions, the information to be reported should be the same in all Member States, without the possibility for Member States to request additional data.deleted

2023/06/20
Committee: ECON

Proposal for a directive
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 divergenceIn order to lower the compliance costs for digital VAT filing, 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~~be aligned with 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.

2023/06/20
Committee: ECON

Proposal for a directive
Recital 21

(21) The platform economy has raised ~~certain difficulti~~new challenges for the application of the VAT rules -in particular the establishment of the taxable status of the provider of the service and the level playing field between small and medium- sized enterprises (SMEs) and other businesses.

2023/06/20
Committee: ECON

Proposal for a directive
Recital 22

(22) ~~The platform economy~~Current VAT rules hasve led to a~~n unjustified~~ distortion of competition between supplies performed through online platforms that escape VAT taxation, and supplies performed in the traditional economy that are subject to VAT. The distortion has been most acute in the two largest sectors of the platform economy behind e- commerce, namely the short-term accommodation rental sector and the passenger transport sector. Recalls however that the ECJ cases against Uber (C-434/15, C-320/16) and Airbnb (C- 390/18), the difference in tax treatment was not considered to be the element that significantly distorted the competition with resp. the taxi and the hotel sector. Underlines that one should rather look into the overregulation and tax burden on the traditional economy, rather then the legislative loopholes concerning the platform economy.

2023/06/20
Committee: ECON

Proposal for a directive
Recital 25

(25) Some Member States rely upon Article 135(2) of Directive 2006/112/EC to apply a VAT exemption to short-term accommodation rental, while others do not. In order to ensure equal treatment and consistency, whilst continuing to address the distortion of competition in the accommodation sector, it should be clarified that this exemption does not apply to short-term accommodation rentals. The criteria used to identify short- term accommodation rentals, which shall be regarded as having a similar function to the hotel sector, are only to be applied for the purposes of this Directive and are without prejudice to the definitions used in other Union legislation. This Directive therefore does not create an EU definition of short-term accommodation rentals.deleted

2023/06/20
Committee: ECON

Proposal for a directive
Recital 31

(31) VAT identification is, in general, required in every Member State where taxable transactions take place. However, to ~~reduc~~optimize the instances in which multiple VAT registrations are required, Directive (EU) 2017/2455 introduced into Directive 2006/112/EC a number of measures to ~~min~~optimisze the need for multiple VAT registrations. In order to further reduce the need for ~~multiple~~an excessive amount of VAT registrations, a number of extension measures have been identified to support the objective of ~~a single VAT registration~~reducing red tape in the Union. Rules should therefore be laid down to provide for these extension measures.

2023/06/20
Committee: ECON

Proposal for a directive
Recital 32

(32) Amongst other measures, Directive (EU) 2017/2455 extended the scope of the Mini OSS to become a broader OSS, covering all cross-border supplies of services to non-taxable persons taking place in the Union and all intra- Community distance sales of goods. Exceptionally, electronic interfaces, such as marketplaces and platforms, which become deemed suppliers for certain supplies of goods within the Union can also declare certain domestic supplies of goods in the Union OSS scheme. To support the objective of ~~a single~~reducing an excessive amount of VAT registrations in the Union, the scope of the Union OSS scheme should be further expanded to cover other supplies of goods, including domestic business-to-consumer supplies of goods in the Union by taxable persons who are not identified for VAT purposes in the Member State of consumption, ensuring that businesses do not need to register for VAT in each Member State where such supplies of goods to consumers take place. In addition, the scope of the Union OSS scheme should be expanded to also include domestic supplies of margin scheme goods to any person, when those goods are supplied by a taxable person (taxable dealer) who is not identified in the Member State were such supplies of goods take place. This amendment would allow taxable dealers to benefit from the OSS simplifications, and allow for the VAT due on those supplies to be declared and paid in one Member State of identification via the enlarged Union OSS scheme.

2023/06/20
Committee: ECON

Proposal for a directive
Recital 33

(33) VAT is normally charged and accounted for by the supplier of the goods or services. However, in certain circumstances Member States may provide that, under the reverse charge mechanism, the recipient of the supply, rather than the supplier, is obliged to account for the VAT due. To further support the objective of ~~a single~~reducing an excessive amount of VAT registrations in the Union, rules should be laid down for the mandatory application by Member States of the reverse charge mechanism in situations where a supplier is not established for VAT purposes in the Member State in which VAT is due. A supplier, making supplies of goods or services to a person who is identified for VAT in the Member State where the supply is taxable, should be entitled to apply the reverse charge. For control purposes, such supplies should be reported in the recapitulative statement.

2023/06/20
Committee: ECON

Proposal for a directive
Recital 37

(37) The VAT registration of a supplier is required when that supplier is not identified for VAT in the Member State where VAT is due. In particular, the transfer of a taxable person's own goods to another Member State for, inter alia, the purposes of that person’s e-commerce related activity triggers a need to register in the Member States from and to where the goods are transferred. In congruence with the objective of ~~a single~~reducing excessive amounts of VAT registrations in the Union, the instances in which multiple VAT registrations are required should be further reduced by providing for the application of a new scheme in the framework of the OSS schemes, which is specifically designed to simplify the VAT compliance obligations associated with certain transfers of own goods.

2023/06/20
Committee: ECON

(39) The margin scheme operates by allowing taxable dealers to pay VAT on the difference between the sale price and the purchase price of goods covered by the scheme namely second-hand goods, works of art, collectors' items and antiques. To ensure that the taxation of those specific supplies occurs in the Member State where the customer is established, has his or her permanent address or usually resides, Directive 2006/112/EC should be amended to introduce a new place of supply rule. In addition, Directive 2006/112/EC should be amended to specifically exclude supplies of margin scheme goods from the mandatory application of the reverse charge mechanism. However, to support the objective of ~~a single~~reducing excessive amounts of VAT registrations in the Union, and to minimise compliance burdens, taxable dealers that operate under the margin scheme can opt to register to use the Union OSS scheme to declare and pay the VAT due on certain supplies of margin scheme goods via that scheme, without the need to register in multiple Member States.

2023/06/20
Committee: ECON

Proposal for a directive
Article 1 – paragraph 1 – point 7

Directive 2006/112/EC
Article 218 – paragraph 2

Member States may impose the obligation to issue electronic invoices. Member States imposing this obligation 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, without prejudice to the special measures authorised under Article 395 and already implemented at the time this Directive enters into force.deleted

2023/06/20
Committee: ECON

Proposal for a directive
Article 1 – paragraph 1 – point 11

Directive 2006/112/EC
Article 359

Member States shall permit any taxable person not established within the Community supplying services to a non- taxable person to use this special scheme. That scheme shall apply to all those services supplied within the Community.;deleted

2023/06/20
Committee: ECON

Proposal for a directive
Article 2 – paragraph 1 – point 7 Directive 2006/112/EC

3. The uninterrupted rental of accommodation for a maximum of 457 days with or without the provision of other ancillary services shall be regarded as having a similar function to the hotel sector.;

2023/06/20
Committee: ECON

Proposal for a directive
Article 2 – paragraph 1 – point 12

Directive 2006/112/EC
Article 194 – paragraph 1

1. Without prejudice to Articles 195 and 196, where the taxable supply of goods or services is carried out by a taxable person who is not established in the Member State in which the VAT is due, Member States shall allow that the taxable person liable for payment of VAT is the person to whom the goods or services are supplied if that person is already identified in that Member State.deleted

2023/06/20
Committee: ECON

Proposal for a directive
Article 2 – paragraph 1 – point 21

Directive 2006/112/EC
Article 369b

(21) Article 369b is replaced by the following: ‘Article 369b Member States shall permit the following taxable persons to use this special scheme: (a) a taxable person carrying out intra- Community distance sales of goods; (b) without prejudice to Article 14a(2), for the purpose of this special scheme, a taxable person facilitating the supply of goods in accordance with Article 14a(2) without dispatch or transport or where the dispatch of transport begins and ends in the same Member State, where those goods are supplied to a taxable person or to a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person. (c) a taxable person not established in the Member State of consumption supplying services to a non-taxable person; (d) a taxable person not identified in the Member State in which the goods are subject to VAT, supplying goods in accordance with Articles 36, 37 and 39 to 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 to any other non-taxable person; (e) a taxable person not identified in the Member State in which the goods are subject to VAT, supplying goods without dispatch or transport or where the dispatch begins and ends in the same Member State to either of the following: (a) 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 to any other non-taxable person; (b) any other taxable person where the supply is a supply of second-hand goods, works of art, collectors’ items or antiques, where the goods are subject to VAT in accordance with the margin scheme provided for in Articles 312 to 325. This special scheme applies to all those goods or services supplied in the Community by the taxable person concerned.’deleted

2023/06/20
Committee: ECON

Proposal for a directive
Article 2 – paragraph 1 – point 21

Directive 2006/112/EC
Article 369b

Member States shall permit the following taxable persons to use this special scheme: (a) a taxable person carrying out intra- Community distance sales of goods; (b) without prejudice to Article 14a(2), for the purpose of this special scheme, a taxable person facilitating the supply of goods in accordance with Article 14a(2) without dispatch or transport or where the dispatch of transport begins and ends in the same Member State, where those goods are supplied to a taxable person or to a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person. (c) a taxable person not established in the Member State of consumption supplying services to a non-taxable person; (d) a taxable person not identified in the Member State in which the goods are subject to VAT, supplying goods in accordance with Articles 36, 37 and 39 to 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 to any other non-taxable person; (e) a taxable person not identified in the Member State in which the goods are subject to VAT, supplying goods without dispatch or transport or where the dispatch begins and ends in the same Member State to either of the following: (a) 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 to any other non-taxable person; (b) any other taxable person where the supply is a supply of second-hand goods, works of art, collectors’ items or antiques, where the goods are subject to VAT in accordance with the margin scheme provided for in Articles 312 to 325.deleted

2023/06/20
Committee: ECON

Proposal for a directive
Article 2 – paragraph 1 – point 27

Directive 2006/112/EC
Article 369xh – paragraph 1 – subparagraph 1

The VAT return shall be made out in ~~euro~~in a legal tender within the Union.

2023/06/20
Committee: ECON