2022/0407(CNS) | [ParlTrack]

Proposal for a directive
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 104 #

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.

Amendment 105 #

Proposal for a directive
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

(6) The definition of an electronic invoice should be aligned with that used in Directive 2014/55/EU of the European Parliament and the Council64, to achieve standardisation in the area of VAT reporting. _________________ 64 Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement (OJ L 133, 6.5.2014, p. 1).deleted

Amendment 107 #

Proposal for a directive
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 108 #

Proposal for a directive
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 109 #

Chris MACMANUS

Proposal for a directive
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 110 #

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.

Amendment 111 #

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.deleted

Amendment 112 #

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.

Amendment 113 #

Proposal for a directive
Recital 10 a (new)

(10a) Summary invoices save time and costs and reduce the administrative burden related to invoicing. Moreover, they reduce the possibility of errors and simplify the work for suppliers and customers thanks to simplified record keeping. However, they could also be misused for fraud. Therefore summary invoices should remain for domestic business to business transactions and only covering a limited period of time.

Amendment 114 #

Proposal for a directive
Recital 12

(12) In order to facilitate for taxable persons the transmission of the invoice data, Member States should put at the disposal of the taxable persons the necessary means for such transmission, which should allow that the data is sent by the taxable person directly or by a third party on that taxable person’s behalf. In particular SMEs, VSEs and not-for-profit bodies should be provided with the financial and other means that are necessary for such transmission.

Amendment 115 #

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

Amendment 116 #

Proposal for a directive
Recital 13

Amendment 117 #

Proposal for a directive
Recital 14

(14) Placing an unnecessary administrative burden on taxable persons operating in different Member States should be avoided. ~~Therefore, such~~One way to reduce unnecessary burdens is for taxable persons ~~should~~to 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 118 #

Proposal for a directive
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 ~~required~~necessary 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 119 #

Proposal for a directive
Recital 15

Amendment 120 #

Proposal for a directive
Recital 15

Amendment 121 #

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER, René REPASI, Pedro SILVA PEREIRA

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. The collection of this data will also make it possible to have better statistics as to the extent of VAT fraud and should make it possible to reduce it.

Amendment 122 #

Proposal for a directive
Recital 16 a (new)

(16a) Digitisation makes companies increasingly vulnerable to cybercrime and hacker attacks. The Commission and the Member States should ensure, each as far as they are concerned, the protection of data against cyber-attacks and attacks by hackers or zappers, during their transmission, transaction by transaction, and during their storage by tax authorities.

Amendment 123 #

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 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 though~~unless the relevant Member State could provide for ~~additional~~other, 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 124 #

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 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 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.

Amendment 125 #

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.

Amendment 126 #

Proposal for a directive
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 127 #

Proposal for a directive
Recital 18

Amendment 128 #

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER, René REPASI, Pedro SILVA PEREIRA

Proposal for a directive
Recital 18

(18) Member States should not be obliged to implement a digital reporting requirement for supplies of goods and services of a low amount for consideration between taxable persons within their territory. However, if they are to implement such a requirement in the future for domestic transactions below EUR 10 000 , 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 129 #

(19) In order to evaluate the effectiveness of the intra-Community digital reporting requirements, the Commission should prepare an assessment report evaluating the impact of intra- Community digital reporting requirements on the reduction of the VAT gap and in the implementation and compliance costs for taxable persons and tax administrations, in order to verify whether the system has achieved its objectives or needs further adjustments or any extension to domestic transactions.

Amendment 130 #

Proposal for a directive
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 131 #

Proposal for a directive
Recital 20

Amendment 132 #

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.

Amendment 133 #

Proposal for a directive
Recital 22

(22) The platform economy has led to an 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.deleted

Amendment 134 #

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.

Amendment 135 #

Proposal for a directive
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 that~~including 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 136 #

Proposal for a directive
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 137 #

Proposal for a directive
Recital 23 a (new)

(23a) As the establishment of a deemed supplier model will entail additional costs for small platforms concerned, incentives should be provided to encourage them to comply as soon as possible in order not to further strengthen the position of big platforms.

Amendment 138 #

Proposal for a directive
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 139 #

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

Amendment 140 #

Proposal for a directive
Recital 25

Amendment 141 #

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.

Amendment 142 #

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 VAT registration 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. However, any extension of the Union OSS scheme to supplies of goods and services by a taxable person to another taxable person should be avoided.

Amendment 143 #

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.

Amendment 144 #

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 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 145 #

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 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 146 #

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.

Amendment 147 #

Proposal for a directive
Recital 36

(36) In order to ensure uniform conditions for the implementation of Directive 2006/112/EC, powers should be conferred on the Commission to better secure the correct use and the verification process of IOSS VAT identification numbers for the purposes of the exemption provided for in that Directive. This empowerment should allow the Commission to adopt an implementing act to introduce special measures to prevent certain forms of tax evasion or avoidance. Such special measures involve, inter alia, linking the unique consignment number with the IOSS VAT identification number. Those powers should be exercised in accordance with the examination procedure referred to in Article 5 of Regulation (EU) No 182/2011 of the European Parliament and of the Council71 and for this purpose the committee should be the one established by Article 58 of Regulation (EU) No 904/2010 of the European Parliament and of the Council72 . The Commission´s powers should take into account the taxpayers’ rights to confidentiality. _________________ 71 Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13). 72 Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 1).

Amendment 148 #

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.

Amendment 149 #

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER, René REPASI, Pedro SILVA PEREIRA

Proposal for a directive
Recital 39

(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, including capital goodssuch as buildings, machinery, tools and equipment, 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 VAT registration 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.

Amendment 150 #

(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.

Amendment 151 #

Proposal for a directive
Recital 39 a (new)

(39a) Recognising the importance of sustainable practices, it is important to ensure that the method for calculating the VAT on the profit margin for the sale of second-hand and collectible goods is simple and clear. The Union should consider whether other calculation methods (for example, an average VAT margin rate provided by the seller and by category of objects) are needed in order to improve the application and workings of the VAT margin scheme for second-hand goods.

Amendment 152 #

Proposal for a directive
Recital 39 b (new)

(39b) Some Member States do not generally exempt in kind donations from VAT, leading businesses to destroy consumer goods, notably returns, rather than donating them to charitable causes, even though such an exemption is possible under the existing VAT Directive. The Commission should issue guidance to Member States, clarifying that VAT exemptions for in kind donations are compatible with the existing Union law on VAT.

Amendment 153 #

Proposal for a directive
Recital 41 a (new)

(41a) The expansion of cloud computing services, as a result of digital reporting requirements, may lead to an increase in greenhouse gas emissions. The Commission should take measures and provide incentives to ensure the "greening" of the digital sector, for example by centralising data centres to optimise their functioning, by helping companies to use renewable energies instead of fossil fuels to power them and by using artificial intelligence to reduce their pollution.

Amendment 154 #

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER, René REPASI, Pedro SILVA PEREIRA

Proposal for a directive
Recital 41 a (new)

(41a) This proposal encompasses several changes in the way VAT revenues will declared. It might have a serious impact on the nature of the work of employees working in the tax administrations. Tax authorities should provide for the necessary training capacity of their employees before the entry into force of the present proposal.

Amendment 155 #

Proposal for a directive
Article 1 – title

1 Amendments to Directive 2006/112/EC with effect from 1 January 20246.

Amendment 156 #

Marco ZANNI, Antonio Maria RINALDI

Proposal for a directive
Article 1 – title

Amendments to Directive 2006/112/EC with effect from 1 January 20245

Amendment 157 #

Proposal for a directive
Article 1 – paragraph 1 – point 5 a (new)

(5a) In Article 194, the following paragraph 1a is inserted after paragraph 1: 'Electronic platforms on which mobile electronic devices are sold are jointly and severally liable with the supplier for the collection and payment of value added tax.'

Amendment 158 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2006/112/EC
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 ~~structured~~ny electronic format ~~which allows for its automatic and electronic processing.;~~.

Amendment 159 #

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER, René REPASI, Pedro SILVA PEREIRA

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

Directive 2006/112/EC
Article 218 – paragraph 1

1. For the purposes of this Directive, Member State shall accept documents or messages on paper or digital format or in electronic form as invoices if they meet the conditions laid down in this Chapter.

Amendment 160 #

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

Amendment 161 #

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

Directive 2006/112/EC
Article 218 – paragraph 2

Amendment 162 #

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.~~By way of derogation from paragraph 1, Member States may impos~~ing~~e thise 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 authoritito taxable persons established within their territory to issue electronic invoices for supplies of goods and services, with~~out prejudice to the special measures authorised under Article 395 and already implemented at the time this Directive enters into force~~in their territory.

Amendment 163 #

Proposal for a directive
Article 1 – paragraph 1 – point 9

Directive 2006/112/EC
Article 232

(9) Article 232 is ~~deleted;~~replaced by the following: 1.The use of an electronic invoice shall be subject to acceptance by the recipient. 2. By way of derogation from paragraph 1, Member States may provide that the use of electronic invoices issued by taxable persons established within their territory shall not be subject to the acceptance of the recipient established in their territory.’

Amendment 164 #

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

Amendment 165 #

Proposal for a directive
Article 2 – title

2 Amendments to Directive 2006/112/EC with effect from 1 January 20257.

Amendment 166 #

Proposal for a directive
Article 2 – title

Amendments to Directive 2006/112/EC with effect from 1 January 20256

Amendment 167 #

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER, René REPASI, Pedro SILVA PEREIRA

Proposal for a directive
Article 2 – paragraph 1 – point -1 (new)

Directive 2006/112/EC
Article 9 – paragraph 1

"In Article 9, paragraph 1 is amended as follows: 1. ‘ Taxable person’ shall mean any person who, independently, carries out in any place any economic activity whatever the purpose or results of that activity. Member States may exempt taxable persons whose annual turnover is no higher than EUR 30 000 or the equivalent in national currency. Any activity of producers, traders or persons supplying services, including mining and agricultural activities and activities of the professions, shall be regarded as ‘economic activity’. The exploitation of tangible or intangible property for the purposes of obtaining income therefrom on a continuing basis shall in particular be regarded as an economic activity." Or. en (https://eur-lex.europa.eu/legal-content/FR/TXT/?uri=CELEX:32006L0112)

Amendment 168 #

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER, René REPASI

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

Directive 2006/112/EC
Article 14 – paragraph 4 – point 1 – point a

(a) the supply of goods is carried out for 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 for any other non-taxable person; or the supply is a supply of second-hand goods of a minimum value of EUR 1000 , including capital goods such as buildings, machinery, tools and equipment, works of art, collectors’ items or antiques, supplied by a taxable dealer to any other taxable person, where the goods are subject to VAT in accordance with the special arrangements provided for in Title XII Chapter 4, Section 2, of this Directive.;

Amendment 169 #

Olivier CHASTEL

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

Directive 2006/112/EC
Article 14a – paragraph 3

3. Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, the transfer of goods to another Member State in accordance with Article 17(1) by a taxable person, other than capital goods as defined by the Member State to which the goods are dispatched or transported in accordance with Article 189, point (a), or goods in relation to which there is no full right of deduction in that Member State, the taxable person who facilitates the transfer shall be deemed to have received and supplied those goods.

Amendment 170 #

Notwithstanding Article 28, a taxable person who facilitates, through the use of an electronic interface such as a platform, portal, or similar means, the supply of short-term accommodation rental, as referred to in Article 135(3), or passenger transport, shall be deemed to have received and supplied those services themselves where the person providing those services is one of the following: (a) a non-established person who is not identified for VAT purposes in a Member State; (b) a non-taxable person; (c) a taxable person carrying out only supplies of goods or services in respect of which VAT is not deductible; (d) a non-taxable legal person; (e) a taxable person subject to the common flat-rate scheme for farmers; (f) a taxable person subject to the special scheme for small enterprises.;deleted

Amendment 171 #

Proposal for a directive
Article 2 – paragraph 1 – point 3

Directive2006/112/EC
Article 28a – paragraph 1 – introductory part

Amendment 172 #

Olivier CHASTEL

Proposal for a directive
Article 2 – paragraph 1 – point 3

Directive 2006/112/EC
Article 28a – paragraph 1 – point f

~~(f) a taxable person subject to the special scheme for small enterprises.;~~deleted

Amendment 173 #

Proposal for a directive
Article 2 – paragraph 1 – point 3

Directive 2006/112/EC
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

~~(4) Article 35 is~~ deleted;

Amendment 175 #

Proposal for a directive
Article 2 – paragraph 1 – point 6

Directive 2006/112/EC
Article 46a

(6) The following Article 46a is inserted: ‘Article 46a The place of supply of the facilitation service provided to a non-taxable person by a platform, portal or similar means shall be the place where the underlying transaction is supplied in accordance with this Directive.’deleted

Amendment 176 #

Proposal for a directive
Article 2 – paragraph 1 – point 7

Directive 2006/112/EC
Article 135 – paragraph 3

(7) in Article 135, the following paragraph 3 is added: ‘3. The uninterrupted rental of accommodation for a maximum of 45 days with or without the provision of other ancillary services shall be regarded as having a similar function to the hotel sector.;’deleted

Amendment 177 #

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER, René REPASI

Proposal for a directive
Article 2 – paragraph 1 – point 7

Directive 2006/112/EC
Article 135 – paragraph 3

3. The following shall be regarded as having a similar function to the hotel sector: a) The uninterrupted rental of accommodation for a maximum of ~~45 day~~31 nights with or without the provision of other ancillary services ~~shall be regarded as having a similar function to the hotel sector.;~~; b) The provision of 3 or more ancillary significant services during the rental of accomodation.

Amendment 178 #

Proposal for a directive
Article 2 – paragraph 1 – point 7

Directive 2006/112/EC
Article 135 – paragraph 3

3. The uninterrupted rental of accommodation for a maximum of 4530 days with or without the provision of other ancillary services shall be regarded as having a similar function to the hotel sector.;

Amendment 179 #

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.;

Amendment 180 #

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER, René REPASI, Pedro SILVA PEREIRA

Proposal for a directive
Article 2 – paragraph 1 – point 10

Directive 2006/112/EC
Article 143 – paragraph 1a

For the purposes of the exemption provided for in paragraph 1, point (ca), the Commission shall adopt an implementing act to introduce special measures to prevent certain forms of tax evasion or avoidance by, inter alia, linking the unique consignment number with the corresponding VAT identification number as referred to in Article 369q. It shall inform the European Parliament, EPPO, Eurofisc, OLAF, Eurojust and Europol thereof.

Amendment 181 #

Proposal for a directive
Article 2 – paragraph 1 – point 10 Directive 2006/112/EC

Amendment 182 #

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

Amendment 183 #

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

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~~identified for VAT purposes in the Member State in which the VAT is due, ~~Member States shall allow that~~ the taxable person liable for payment of VAT ishall be the person to whom the goods or services are supplied if that person is already identified for VAT purposes in that Member State.

Amendment 184 #

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~~may 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 185 #

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

Directive 2006/112/EC
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 186 #

Proposal for a directive
Article 2 – paragraph 1 – point 14 – point a

Directive 2006/112/EC
Article 242a – paragraph 1a

1a. Where a taxable person facilitates, through the use of an electronic interface such as a platform, portal or similar means, the supply of short-term accommodation rental or passenger transport services by road within the Union, and that person is not considered to have received and supplied those services themselves under Article 28a, the taxable person who facilitates the supply shall be obliged to keep records of those supplies.;

Amendment 187 #

Proposal for a directive
Article 2 – paragraph 1 – point 14 – point b

Directive 2006/112/EC
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 188 #

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER, René REPASI, Pedro SILVA PEREIRA

Proposal for a directive
Article 2 – paragraph 1 – point 15 a (new)

Directive 2006/112/EC
Article 284

(15a) Article 284 is deleted

Amendment 189 #

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER, René REPASI, Pedro SILVA PEREIRA

Proposal for a directive
Article 2 – paragraph 1 – point 15 b (new)

Directive 2006/112/EC
Article 285

(15b) Article 285 is deleted

Amendment 190 #

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER, René REPASI, Pedro SILVA PEREIRA

Proposal for a directive
Article 2 – paragraph 1 – point 15 c (new)

Directive 2006/112/EC
Article 286

(15c) Article 286 is deleted

Amendment 191 #

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER, René REPASI, Pedro SILVA PEREIRA

Proposal for a directive
Article 2 – paragraph 1 – point 15 d (new)

Directive 2006/112/EC
Article 287

(15d) Article 287 is deleted

Amendment 192 #

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

Amendment 193 #

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

Amendment 194 #

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

Directive 2006/112/EC
Article 369xe – paragraph 1 – point b

~~(b) if it may otherwise be assumed that that taxable person’s taxable activities covered by this special scheme have ceased;~~deleted

Amendment 195 #

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.

Amendment 196 #

Proposal for a directive
Article 3 – title

3 Amendments to Directive 2006/112/EC with effect from 1 January 20268.

Amendment 197 #

Proposal for a directive
Article 3 – title

Amendments to Directive 2006/112/EC with effect from 1 January 20267

Amendment 198 #

Proposal for a directive
Article 4 – title

Amendments to Directive 2006/112/EC with effect from 1 January 20289

Amendment 199 #

Proposal for a directive
Article 4 – title

4 Amendments to Directive 2006/112/EC with effect from 1 January 202830.

Amendment 200 #

Proposal for a directive
Article 4 – paragraph 1 – point 2

Directive 2006/112/EC
Article 138 – paragraph 1a

(2) in Article 138, paragraph 1a is replaced by the following: ‘1a. The exemption provided for in paragraph 1 of this Article shall not apply where the supplier has not complied with the obligation provided for in Articles 262 and 263 to communicate the data on intra-Community transactions, or that data transmitted does not contain the correct information concerning the supply as required under Article 264, unless the supplier can duly justify any shortcomings to the satisfaction of the competent authorities.;’deleted

Amendment 201 #

Proposal for a directive
Article 4 – paragraph 1 – point 3

Directive 2006/112/EC
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 202 #

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER, René REPASI

Proposal for a directive
Article 4 – paragraph 1 – point 3

Directive 2006/112/EC
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 below a threshold of EUR 1000 or the equivalent in national currency and 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 Commission shall adopt an implementing act establishing any necessary supplementary specification regarding the European standard. 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 203 #

Proposal for a directive
Article 4 – paragraph 1 – point 3

Directive 2006/112/EC
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 204 #

Proposal for a directive
Article 4 – paragraph 1 – point 3

Directive 2006/112/EC
Article 218

For the purposes of this Directive, invoices ~~shall~~may be issued in a structured electronic format. However, Member States ~~may~~shall 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

Directive 2006/112/EC
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 206 #

Proposal for a directive
Article 4 – paragraph 1 – point 4

Directive 2006/112/EC
Article 222 – paragraph 1

Amendment 207 #

Markus FERBER

Proposal for a directive
Article 4 – paragraph 1 – point 4

Directive 2006/112/EC
Article 222 – paragraph 1

Amendment 208 #

Marco ZANNI, Valentino GRANT, Antonio Maria RINALDI

Proposal for a directive
Article 4 – paragraph 1 – point 4

Directive 2006/112/EC
Article 222 – paragraph 1

Amendment 209 #

Proposal for a directive
Article 4 – paragraph 1 – point 4

Directive 2006/112/EC
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 12 working days following the chargeable event.’;

Amendment 210 #

Marco ZANNI, Valentino GRANT, Antonio Maria RINALDI

Proposal for a directive
Article 4 – paragraph 1 – point 5

~~(5) Article 223 is~~ deleted;

Amendment 211 #

Proposal for a directive
Article 4 – paragraph 1 – point 5

~~(5) Article 223 is~~ deleted;

Amendment 212 #

Marco ZANNI, Valentino GRANT, Antonio Maria RINALDI

Proposal for a directive
Article 4 – paragraph 1 – point 5

2006/112/EC
Article 223 – paragraph 1

(5) in Article 223 ~~is deleted;~~, the first paragraph is replaced by the following: ‘In accordance with conditions to be laid down by the Member States in whose territory goods or services are domestically supplied, a summary invoice may be drawn up for several separate supplies of goods or services covering not more than a period of 1 month.’

Amendment 213 #

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER, René REPASI, Pedro SILVA PEREIRA

Proposal for a directive
Article 4 – paragraph 1 – point 5

Directive 2006/112/EC
Article 223

(5) Article 223 ~~is deleted;~~replaced by the following : ‘Member States shall allow taxable persons to issue summary electornic invoices which detail several separate supplies of goods or services provided that VAT on the supplies mentioned in the summary invoice becomes chargeable during the same calendar month’

Amendment 214 #

Proposal for a directive
Article 4 – paragraph 1 – point 6 – introductory part

(6) In Article 226, the following points (16)~~, (17) and (18) are~~ is added:

Amendment 215 #

Marco ZANNI, Valentino GRANT, Antonio Maria RINALDI

Proposal for a directive
Article 4 – paragraph 1 – point 6

Directive 2006/112/EC
Article 226 – paragraph 1 – point 17

Amendment 216 #

Marco ZANNI, Valentino GRANT, Antonio Maria RINALDI

Proposal for a directive
Article 4 – paragraph 1 – point 6

Directive 2006/112/EC
Article 226 – paragraph 1 – point 17

Amendment 217 #

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER, René REPASI, Pedro SILVA PEREIRA

Proposal for a directive
Article 4 – paragraph 1 – point 6

Directive 2006/112/EC
Article 226 – paragraph 1 – point 17

(17) the IBAN number of the supplier’s bank account to which the payment for the invoice will be credited. If the IBAN number is not available, any other identifier which unambiguously identifies the bank account to which the invoice will be credited; In case of multiple IBANs at the disposal of the taxpayer, the taxpayer should indicate to the customer to which IBAN the payment should be done;

Amendment 218 #

Proposal for a directive
Article 4 – paragraph 1 – point 6

Directive 2006/112/EC
Article 226 – paragraph 1 – point 18

~~(18) The date on which the payment of the supply of goods or services is due or, where partial payments are agreed, the date and amount of each payment.;~~deleted

Amendment 219 #

Marco ZANNI, Valentino GRANT, Antonio Maria RINALDI

Proposal for a directive
Article 4 – paragraph 1 – point 6

Directive 2006/112/EC
Article 226 – paragraph 1 – point 18

~~(18) The date on which the payment of the supply of goods or services is due or, where partial payments are agreed, the date and amount of each payment.;~~deleted

Amendment 220 #

Proposal for a directive
Article 4 – paragraph 1 – point 10

The data referred to in Article 262(1) shall be transmitted for each individual transaction carried out by the taxable person no later than 12 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 221 #

Proposal for a directive
Article 4 – paragraph 1 – point 10

Directive 2006/112/EC
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 222 #

Proposal for a directive
Article 4 – paragraph 1 – point 10

Directive 2006/112/EC
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 223 #

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER, René REPASI, Pedro SILVA PEREIRA

Proposal for a directive
Article 4 – paragraph 1 – point 10

Directive 2006/112/EC
Article 263 – paragraph 1 – subparagraph 3

Member States may allow, free of charge for the transmission of the data from electronic invoices using other data formats which ensure interoperability with the European Standard on electronic invoicing.

Amendment 224 #