Progress: Awaiting Parliament 1st reading / single reading / budget 1st stage
Role | Committee | Rapporteur | Shadows |
---|---|---|---|
Lead | ECON | KOVAŘÍK Ondřej ( Renew) | DOLESCHAL Christian ( EPP), SANT Alfred ( S&D), SCOTT CATO Molly ( Verts/ALE), JURZYCA Eugen ( ECR), GUSMÃO José ( GUE/NGL) |
Former Responsible Committee | ECON | ||
Committee Opinion | IMCO | ||
Former Committee Opinion | IMCO |
Lead committee dossier:
Legal Basis:
TFEU 113
Legal Basis:
TFEU 113Subjects
Events
The Committee on Economic and Monetary Affairs adopted, following the consultation procedure, the report of Ondřej KOVAŘÍK (Renew, CZ) on the proposal for a Council directive amending Council Directive 2006/112/EC as regards provisions relating to distance sales of goods and certain domestic supplies of goods.
As a reminder, the aim of the proposal is to lay down detailed rules needed to ensure the functioning of the new VAT rules for e-commerce following the amendments introduced by Directive 2017/2455 (the VAT e-commerce Directive), which will come into force in January 2021.
It clarifies in particular the situations in which electronic interfaces such as a marketplace, platform and portal are considered to facilitate sales of goods and services between users and specifies the type of information they must keep on sales made through an electronic interface. It also clarifies under which conditions marketplaces will not be liable to pay VAT on supplies of goods in excess of the VAT which is declared and paid on these supplies.
The committee recommended that the European Parliament approve the European Commission's proposal subject to the following amendments:
Chargeable event
Council Directive 2006/112/EC as amended by Council Directive (EU) 2017/2455 provides that where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or other similar means, distance sales of goods imported from third territories or third countries in consignments of an intrinsic value not exceeding EUR 150 or the supply of goods within the Community by a taxable person not established within the Community to a non-taxable person, the taxable person who facilitates the supply shall be deemed to have received and supplied the goods himself.
The chargeable event in respect of a supply of goods by a taxable person who is deemed to have received and supplied the goods and of the supply to that taxable person shall occur and VAT shall become chargeable at the time when the payment has been accepted.
S pecial scheme for non-established taxable persons supplying electronic services to non-taxable persons
Members stipulated that where a taxable person has not established his business in the Community and has no fixed establishment therein, the Member State of identification shall be the Member State in which the dispatch or transport of the goods begins. Where there is more than one Member State in which the dispatch or transport of the goods begins, the taxable person shall indicate which of those Member States shall be the Member State of identification. The taxable person shall be bound by that decision for the calendar year concerned and the two calendar years following.
Another amendment stipulates that where the taxable person providing services covered by the special scheme has one or more fixed establishments, other than in the Member State of identification, from which the services are supplied, the VAT return should also include:
- the total value exclusive of VAT, the applicable rates of VAT,
- the total amount per rate of the corresponding VAT and the total VAT due of such supplies, for each Member State in which the taxable person has an establishment,
- the individual VAT identification number or the tax reference number of each establishment.
The rapporteur agrees to adopt the Parliament’s position as soon as possible, to facilitate a swift finalisation of the legislative procedure and the necessary steps for implementation at national level in order to meet the deadline of entry into force of the VAT e-commerce package in January 2021.
PURPOSE: to ensure that VAT is paid when goods are sold through online marketplaces by independent sellers.
PROPOSED ACT: Council Directive.
ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.
BACKGROUND: this proposal is part of a legislative package on the mandatory transmission and exchange of information on VAT payments. It is part of the EU's broader agenda to tackle VAT fraud and improve VAT collection of internet sales .
Council Directive (EU) 2017/2455 (“the VAT ecommerce Directive”) amending Directive 2006/112/EC2 (“the VAT Directive”):
- extends the scope of the special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons, as defined in Articles 358 to 369k of the VAT Directive (the so-called "mini One Stop Shop") to all types of services as well as to intra-Community distance sales of goods and distance sales of goods imported from third territories or third countries, turning the mini One Stop Shop into a One Stop Shop. The mini One Stop Shop allows suppliers of such services to use a web portal in the Member State in which they are identified to account for the VAT due in other Member States;
- introduces special provisions applicable to taxable persons who facilitate certain supplies to non-taxable persons made by other taxable persons through the use of an electronic interface such as a marketplace, platform, portal or similar means.
The proposal aims to lay down additional rules needed to support these amendments to the VAT Directive which apply from 1 January 2021, insofar as such support cannot be attained through implementing measures laid down in Council Implementing Regulation (EU) No 282/2011 (“the VAT Implementing Regulation”).
CONTENT: this proposal to amend the VAT Directive aims to expand on the provisions concerning taxable persons operating electronic interfaces such as marketplaces, platforms and portals facilitating supplies of goods in the EU by taxable persons not established in the EU.
This concerns, in particular, the provisions relating to electronic interfaces facilitating supplies of goods to non-taxable persons in the EU by taxable persons not established in the EU and the special arrangements for declaration and payment of import VAT where the One Stop Shop for distance sales of goods imported from third territories or third countries is not used.
In particular, the proposed amendments serve to ensure that the provisions concerning electronic interfaces are applied in a harmonised way by all Member States in order not to create loopholes that could lead to revenue losses.
The proposal addresses certain issues arising from the adoption of the VAT e-commerce Directive which has to be applied by all Member States alike. The changes serve, in particular, to ensure that the provisions on electronic interfaces are applied in a harmonised way by all Member States in order not to create loopholes that could generate revenue losses.
In particular, the proposal clarify the situations in which online platforms are considered to have facilitated a sale between users .
The new rules will ensure that goods sold from storage facilities within the EU will have the correct amount of VAT charged, even when the goods are technically being sold to consumers by non-EU businesses.
The electronic business portal for VAT or 'One-Stop Shop' put in place by these measures will allow companies that sell goods online to their customers to deal with their VAT obligations in the EU through one easy-to-use online portal in their own language.
Documents
- Committee report tabled for plenary, 1st reading/single reading: A9-0019/2019
- Committee draft report: PE639.963
- Contribution: COM(2018)0819
- Legislative proposal published: COM(2018)0819
- Legislative proposal published: EUR-Lex
- Committee draft report: PE639.963
- Contribution: COM(2018)0819
Votes
A9-0019/2019 - Ondřej Kovařík - Vote unique #
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