Activities of Lídia PEREIRA 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 (34)
Amendment 92 #
Proposal for a directive
Recital 2
Recital 2
(2) The VAT reporting obligations should be adapted to address the challenges of the platform economy and, to reduce the need for multiple VAT registrations in the Union and to significantly reduce compliance costs for taxpayers, namely SMEs.
Amendment 95 #
Proposal for a directive
Recital 3
Recital 3
(3) VAT revenue loss, known as the ‘VAT Gap’, was in 2020 estimated at EUR 93 billion61 in the Union, a significant part of which consists of fraud, in particular missing trader intra-Community fraud62 , estimated in the range of EUR 40-60 billion63 . In the final report of the Conference on the Future of Europe citizens call for ‘Harmonizing and coordinating tax policies within theThe VAT Gap values are significantly different among Member States of, the EU in order to prevent tax evasion and avoidance’, ‘Promoting cooperation between EU Member States to ensure that all companies in the EU pay their fair share of taxes’. The VAT in the Digital Age initiative is consistent with these goalsrefore it is important to enhance cooperation and coordination at the EU level. _________________ 61 The VAT Gap is the overall difference between the expected VAT revenue based on VAT legislation and ancillary regulations and the amount actually collected: https://ec.europa.eu/taxation_customs/busi ness/vat/vat-gap_en 62 Europol: https://www.europol.europa.eu/crime- areas-and-statistics/crime-areas/economic- crime/mtic-missing-trader-intra- community-fraud 63 European Court of Auditors: https://www.eca.europa.eu/Lists/ECADocu ments/SR15_24/SR_VAT_FRAUD_EN.pd f
Amendment 108 #
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 25 working days after the chargeable event has taken place.
Amendment 115 #
Proposal for a directive
Recital 13
Recital 13
Amendment 118 #
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, such taxable persons should be able to provide the requirednecessary 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 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 133 #
Proposal for a directive
Recital 22
Recital 22
Amendment 136 #
Proposal for a directive
Recital 23
Recital 23
(23) It is therefore necessary to lay down rules to address thpossible distortions of competition in the short-term accommodation rental and passenger transport sectors by changing the role that platforms play in the 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 enterprises.
Amendment 156 #
Proposal for a directive
Article 1 – title
Article 1 – title
Amendments to Directive 2006/112/EC with effect from 1 January 20245
Amendment 158 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2006/112/EC
Article 217
Article 217
For the purposes of this Directive, ‘electronic invoice’ shall means an invoice that contains the information required by this Directive, and which has been issued, transmitted and received in a structuredny electronic format which allows for its automatic and electronic processing.;.
Amendment 166 #
Proposal for a directive
Article 2 – title
Article 2 – title
Amendments to Directive 2006/112/EC with effect from 1 January 20256
Amendment 173 #
Proposal for a directive
Article 2 – paragraph 1 – point 3
Article 2 – paragraph 1 – point 3
Directive 2006/112/EC
Article 28a – paragraph 1 a (new)
Article 28a – paragraph 1 a (new)
By way of derrogation, paragraph 1 shall not apply to passenger transport services or to the supply of short-term accommodation rental facilitated through the use of an electronic interface where a passenger transport service or a short- term accomodation rental provided by a person described in subparagraphs (a) - (f) not facilitated through the use of an electronic interface would not be subject to VAT.
Amendment 174 #
Proposal for a directive
Article 2 – paragraph 1 – point 4
Article 2 – paragraph 1 – point 4
Amendment 185 #
Proposal for a directive
Article 2 – paragraph 1 – point 12
Article 2 – paragraph 1 – point 12
Directive 2006/112/EC
Article 194 – paragraph 2 a (new)
Article 194 – paragraph 2 a (new)
2a. Three years from the application of this article, the Commission shall assess the effectiveness of this provision and it´s added value on the combat on VAT faud, namely the "Missing Trader Fraud", duly informing the Council and the Parliament about the results of such assessment.
Amendment 187 #
Proposal for a directive
Article 2 – paragraph 1 – point 14 – point b
Article 2 – paragraph 1 – point 14 – point b
Directive 2006/112/EC
Article 242a – paragraph 2 – subparagraph 2
Article 242a – paragraph 2 – subparagraph 2
Those records must be kept for a period of 105 years from the end of the year during which the transaction was carried out.;
Amendment 194 #
Proposal for a directive
Article 2 – paragraph 1 – point 27
Article 2 – paragraph 1 – point 27
Directive 2006/112/EC
Article 369xe – paragraph 1 – point b
Article 369xe – paragraph 1 – point b
Amendment 197 #
Proposal for a directive
Article 3 – title
Article 3 – title
Amendments to Directive 2006/112/EC with effect from 1 January 20267
Amendment 198 #
Proposal for a directive
Article 4 – title
Article 4 – title
Amendments to Directive 2006/112/EC with effect from 1 January 20289
Amendment 200 #
Proposal for a directive
Article 4 – paragraph 1 – point 2
Article 4 – paragraph 1 – point 2
Directive 2006/112/EC
Article 138 – paragraph 1a
Article 138 – paragraph 1a
Amendment 204 #
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 shallmay be issued in a structured electronic format. However, Member States mayshall 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 208 #
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 211 #
Proposal for a directive
Article 4 – paragraph 1 – point 5
Article 4 – paragraph 1 – point 5
Amendment 216 #
Proposal for a directive
Article 4 – paragraph 1 – point 6
Article 4 – paragraph 1 – point 6
Directive 2006/112/EC
Article 226 – paragraph 1 – point 17
Article 226 – paragraph 1 – point 17
Amendment 219 #
Proposal for a directive
Article 4 – paragraph 1 – point 6
Article 4 – paragraph 1 – point 6
Directive 2006/112/EC
Article 226 – paragraph 1 – point 18
Article 226 – paragraph 1 – point 18
Amendment 222 #
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 25 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 228 #
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 25 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 231 #
Proposal for a directive
Article 4 – paragraph 1 – point 17
Article 4 – paragraph 1 – point 17
Directive 2006/112/EC
Article 271c – paragraph 1
Article 271c – paragraph 1
By 31 MarchDecember 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 domestic reporting requirements set out in this Section. In that report, the Commission shall assess the need for further harmonisation measures and shall, if deemed necessary, make an appropriate proposal for such measures.;
Amendment 233 #
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 238 #
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.
Amendment 239 #
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 20245, the laws, regulations and administrative provisions necessary to comply with Article 2 of this Directive.
Amendment 241 #
Proposal for a directive
Article 5 – paragraph 2 – subparagraph 2
Article 5 – paragraph 2 – subparagraph 2
They shall apply those provisions from 1 January 20256.
Amendment 244 #
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 20256, the laws, regulations and administrative provisions necessary to comply with Article 3 of this Directive.
Amendment 246 #
Proposal for a directive
Article 5 – paragraph 3 – subparagraph 2
Article 5 – paragraph 3 – subparagraph 2
They shall apply those provisions from 1 January 20267.
Amendment 248 #
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 20278, the laws, regulations and administrative provisions necessary to comply with Article 4 of this Directive.
Amendment 250 #
Proposal for a directive
Article 5 – paragraph 4 – subparagraph 2
Article 5 – paragraph 4 – subparagraph 2
They shall apply these provisions from 1 January 20289.