Activities of Andżelika Anna MOŻDŻANOWSKA related to 2022/0407(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age
Amendments (33)
Amendment 103 #
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 106 #
Proposal for a directive
Recital 6
Recital 6
Amendment 107 #
Proposal for a directive
Recital 7
Recital 7
(7) For the VAT reporting system to be implemented in an efficient manner, it is necessary that the information reaches the tax administration without delay. Therefore, the deadline for the issuance of an invoice for cross-border transactions should be set at 27 working days after the chargeable event has taken place.
Amendment 117 #
Proposal for a directive
Recital 14
Recital 14
(14) Placing an unnecessary administrative burden on taxable persons operating in different Member States should be avoided. Therefore, suchOne way to reduce unnecessary burdens is for taxable persons shouldto be able to provide the required information to their tax administrations using the European standard laid down in Commission Implementing Decision (EU) 2017/187065, which fulfils the request laid down in Article 3(1) of Directive 2014/55/EU to create an European standard for the semantic data model of the core elements of an electronic invoice. Member States should be allowed to provide for additional other methods to report the data that could be easier for certain taxable persons to comply with. _________________ 65 Commission Implementing Decision (EU) 2017/1870 of 16 October 2017 on the publication of the reference of 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 (OJ L 266, 17.10.2017, p. 19).
Amendment 119 #
Proposal for a directive
Recital 15
Recital 15
Amendment 123 #
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 thoughunless the relevant Member State could provide for additionalother, equally effective 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 126 #
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 130 #
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 135 #
Proposal for a directive
Recital 23
Recital 23
(23) It is therefore necessary to lay down rules to address the distortions of competition in the short-term accommodation rental and passenger transport sectors by changing the role thatincluding electronic platforms play in the VAT collection of VAT (becoming the ‘deemed supplier’). Under this model, platforms should be required to charge VAT where VAT is due but the underlying supplier does not charge it because they are, for example, a natural person or a taxable person using the special scheme for small enterprisessystem. Under this model, platforms can be subject to reporting obligations, and required to educate users about their tax obligations, or to collect (and pay) tax on sales made through the platform.
Amendment 138 #
Proposal for a directive
Recital 24
Recital 24
(24) Member States interpret the place of supply of the facilitation service provided by the platforms to non-taxable persons differently. Therefore it is necessary to clarify this rule.
Amendment 140 #
Proposal for a directive
Recital 25
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.
Amendment 144 #
Proposal for a directive
Recital 33
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 VAT registration 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.
Amendment 155 #
Proposal for a directive
Article 1 – title
Article 1 – title
1 Amendments to Directive 2006/112/EC with effect from 1 January 20246.
Amendment 161 #
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
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.
Amendment 165 #
Proposal for a directive
Article 2 – title
Article 2 – title
2 Amendments to Directive 2006/112/EC with effect from 1 January 20257.
Amendment 170 #
Amendment 175 #
Proposal for a directive
Article 2 – paragraph 1 – point 6
Article 2 – paragraph 1 – point 6
Directive 2006/112/EC
Article 46a
Article 46a
Amendment 176 #
Proposal for a directive
Article 2 – paragraph 1 – point 7
Article 2 – paragraph 1 – point 7
Directive 2006/112/EC
Article 135 – paragraph 3
Article 135 – paragraph 3
Amendment 184 #
Proposal for a directive
Article 2 – paragraph 1 – point 12
Article 2 – paragraph 1 – point 12
Directive 2006/112/EC
Article 194 – paragraph 1
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 shallmay 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.
Amendment 196 #
Proposal for a directive
Article 3 – title
Article 3 – title
3 Amendments to Directive 2006/112/EC with effect from 1 January 20268.
Amendment 199 #
Proposal for a directive
Article 4 – title
Article 4 – title
4 Amendments to Directive 2006/112/EC with effect from 1 January 202830.
Amendment 201 #
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 205 #
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 27 working days following the chargeable event.;
Amendment 221 #
Proposal for a directive
Article 4 – paragraph 1 – point 10
Article 4 – paragraph 1 – point 10
Directive 2006/112/EC
Article 263 – paragraph 1 – subparagraph 1
Article 263 – paragraph 1 – subparagraph 1
The data referred to in Article 262(1) shall be transmitted for each individual transaction carried out by the taxable person no later than 27 working days after issuing the invoice, or after the date the invoice had to be issued where the taxable person does not comply with the obligation to issue an invoice. The data shall be transmitted by the taxable person or by a third party on that taxable person’s behalf. Member States shall provide for the electronic means for submitting such data.
Amendment 227 #
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
Where a Member State requires to send the data pursuant to Article 271a, the taxable person, or a third party on behalf of the taxable person, shall transmit that data on a transaction-by-transaction basis by no later than 27 working days after the invoice is issued, or after the date the invoice had to be issued where the taxable person does not comply with the obligation to issue an invoice. Member States shall allow for the transmission of data from electronic invoices which comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU.
Amendment 234 #
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 20235, the laws, regulations and administrative provisions necessary to comply with Article 1 of this Directive. They shall immediately inform the Commission thereof.
Amendment 237 #
Proposal for a directive
Article 5 – paragraph 1 – subparagraph 2
Article 5 – paragraph 1 – subparagraph 2
They shall apply those provisions from 1 January 20246.
Amendment 240 #
Proposal for a directive
Article 5 – paragraph 2 – subparagraph 1
Article 5 – paragraph 2 – subparagraph 1
Member States shall adopt and publish, by 31 December 20246, the laws, regulations and administrative provisions necessary to comply with Article 2 of this Directive.
Amendment 242 #
Proposal for a directive
Article 5 – paragraph 2 – subparagraph 2
Article 5 – paragraph 2 – subparagraph 2
They shall apply those provisions from 1 January 20257.
Amendment 243 #
Proposal for a directive
Article 5 – paragraph 3 – subparagraph 1
Article 5 – paragraph 3 – subparagraph 1
Member States shall adopt and publish, by 31 December 20257, the laws, regulations and administrative provisions necessary to comply with Article 3 of this Directive.
Amendment 245 #
Proposal for a directive
Article 5 – paragraph 3 – subparagraph 2
Article 5 – paragraph 3 – subparagraph 2
They shall apply those provisions from 1 January 20268.
Amendment 247 #
Proposal for a directive
Article 5 – paragraph 4 – subparagraph 1
Article 5 – paragraph 4 – subparagraph 1
Member States shall adopt and publish, by 31 December 20279, the laws, regulations and administrative provisions necessary to comply with Article 4 of this Directive.
Amendment 249 #
Proposal for a directive
Article 5 – paragraph 4 – subparagraph 2
Article 5 – paragraph 4 – subparagraph 2
They shall apply these provisions from 1 January 202830.