4 Amendments of Markus FERBER related to 2022/0407(CNS)
Amendment 207 #
Proposal for a directive
Article 4 – paragraph 1 – point 4
Article 4 – paragraph 1 – point 4
Directive 2006/112/EC
Article 222 – paragraph 1
Article 222 – paragraph 1
For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of goods or services for which VAT is payable by the customer pursuant to Articles 194 and 196, an invoice shall be issued no later than 25 working days following the chargeable event.;
Amendment 235 #
Proposal for a directive
Article 5 – paragraph 1 – subparagraph 1
Article 5 – paragraph 1 – subparagraph 1
Member States shall adopt and publish, by 31 December 20234, the laws, regulations and administrative provisions necessary to comply with Article 1 of this Directive. They shall immediately inform the Commission thereof.
Amendment 236 #
Proposal for a directive
Article 5 – paragraph 1 – subparagraph 2
Article 5 – paragraph 1 – subparagraph 2
They shall apply those provisions from 1 January 20245 for companies with more than 250 employees and from 1 January 2026 for all other companies.
Amendment 251 #
Proposal for a directive
Article 5 a (new)
Article 5 a (new)
Article5a Review Clause (1) By 31 December 2024, the European Commission shall present a report to the European Parliament and to the Council reviewing the effectiveness of the VAT one-stop shop. The report shall in particular: (a) analyse the effectiveness of the VAT one-stop shop and identify remaining shortcomings; (b) explore the merits of further extending the VAT one-stop shop towards the remaining areas of business-to-consumer transactions that are not yet covered; (c) explore the merits of extending the scope of the one-stop shop to also cover business-to-business transactions; (d) explore areas to further simplify the procedures for small and medium-sized companies and thus to encourage Single Market integration. If appropriate, the report shall be accompanied by a legislative proposal.