What changed, Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

− **1.** Member States shall exempt the following transactions:▼B(a) the final importation of goods of which the supply by a taxable person would in all circumstances be exempt within their respective territory;(b) the final importation of goods governed by Council Directives 69/169/EEC (4), 83/181/EE…
− **1.** Member States shall exempt the following transactions:(a) the supply of goods or services under diplomatic and consular arrangements;▼M7(aa) the supply of goods or services to the European Community, the European Atomic Energy Community, the European Central Bank or the European Investment Ba…
− **1.** ►M30 Until 31 December 2026, Member States may provide that the person liable for the payment of VAT is the taxable person to whom any of the following supplies are made:** ◄ **(a) the transfer of allowances to emit greenhouse gases as defined in Article 3 of Directive 2003/87/EC of the Europ…
− **1.** Member States which have exercised the option under Article 14 of Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax (18) of introducing…
− **2.** Member States may accept equivalent obligations under measures adopted pursuant to other Community legislation, such as Directive 2005/60/EC of the European Parliament and of the Council of 26 October 2005 on the prevention of the use of the financial system for the purpose of money launderin…
− **1.** Member States shall permit the following taxable persons carrying out distance sales of goods imported from third territories or third countries to use this special scheme:(a) any taxable person established in the Community carrying out distance sales of goods imported from third territories …
+ **1.** Member States shall exempt the following transactions:▼B(a) the final importation of goods of which the supply by a taxable person would in all circumstances be exempt within their respective territory;(b) the final importation of goods governed by Council Directives 69/169/EEC (4), 83/181/EE…
+ **1.** Member States shall exempt the following transactions:(a) the supply of goods or services under diplomatic and consular arrangements;▼M7(aa) the supply of goods or services to the European Community, the European Atomic Energy Community, the European Central Bank or the European Investment Ba…
+ **1.** ►M31 Until 31 December 2026, Member States may provide that the person liable for the payment of VAT is the taxable person to whom any of the following supplies are made:** ◄ **(a) the transfer of allowances to emit greenhouse gases as defined in Article 3 of Directive 2003/87/EC of the Europ…
+ ### Article 243a
+ For the purposes of this Section, the following definitions apply:
+ (1) ‘payment service provider’ means any of the categories of payment service providers listed in points (a) to (d) of Article 1(1) of Directive (EU) 2015/2366 of the European Parliament and of the Council (18) or a natural or legal person benefiting from an exemption in accordance with Article 32 o…
+ (2) ‘payment service’ means any of the business activities set out in points (3) to (6) of Annex I to Directive (EU) 2015/2366;
+ (3) ‘payment’ means, subject to the exclusions provided for in Article 3 of Directive (EU) 2015/2366, a ‘payment transaction ’ as defined in point (5) of Article 4 of that Directive or a ‘money remittance’ as defined in point (22) of Article 4 of that Directive;
+ (4) ‘payer’ means ‘payer’ as defined in point (8) of Article 4 of Directive (EU) 2015/2366;
+ (5) ‘payee’ means ‘payee’as defined in point (9) of Article 4 of Directive (EU) 2015/2366;
+ (6) ‘home Member State’ means ‘home Member State ’ as defined in point (1) of Article 4 of Directive (EU) 2015/2366;
+ (7) ‘host Member State’ means ‘host Member State’ as defined in point (2) of Article 4 of Directive (EU) 2015/2366;
+ (8) ‘payment account’ means ‘payment account’ as defined in point (12) of Article 4 of Directive (EU) 2015/2366;
+ (9) ‘IBAN’ means ‘IBAN’ as defined in point (15) of Article 2 of Regulation (EU) No 260/2012 of the European Parliament and of the Council (19);
+ (10) ‘BIC’ means ‘BIC’ as defined in point (16) of Article 2 of Regulation (EU) No 260/2012.
+ ### Article 243b
+ **1.** Member States shall require payment service providers to keep sufficiently detailed records of payees and of payments in relation to the payment services they provide for each calendar quarter to enable the competent authorities of the Member States to carry out controls of the supplies of go…
+ The requirement referred to in the first subparagraph shall apply only to payment services provided as regards cross-border payments. A payment shall be considered a cross-border payment when the payer is located in a Member State and the payee is located in another Member State, in a third territor…
+ **2.** The requirement to which payment service providers are subject under paragraph 1 shall apply where, in the course of a calendar quarter, a payment service provider provides payment services corresponding to more than 25 cross-border payments to the same payee.
+ The number of cross-border payments referred to in the first subparagraph of this paragraph shall be calculated by reference to the payment services provided by the payment service provider per Member State and per identifier as referred to in Article 243c(2). Where the payment service provider has …
+ **3.** The requirement laid down in paragraph 1 shall not apply to payment services provided by the payment service providers of the payer as regards any payment where at least one of the payment service providers of the payee is located in a Member State, as shown by that payment service provider’s…
+ **4.** Where the requirement for payment service providers laid down in paragraph 1 applies, the records shall:(a) be kept by the payment service provider in electronic format for a period of three calendar years from the end of the calendar year of the date of the payment;(b) be made available in a…
+ ### Article 243c
+ **1.** For the application of the second subparagraph of Article 243b(1) and without prejudice to the provisions of Title V, the location of the payer shall be considered to be in the Member State corresponding to:(a) the IBAN of the payer’s payment account or any other identifier which unambiguousl…
+ **2.** For the application of the second subparagraph of Article 243b(1), the location of the payee shall be considered to be in the Member State, third territory or third country corresponding to:(a) the IBAN of the payee’s payment account or any other identifier which unambiguously identifies, and…
+ ### Article 243d
+ **1.** The records to be kept by the payment service providers, pursuant to Article 243b, shall contain the following information:(a) the BIC or any other business identifier code that unambiguously identifies the payment service provider;(b) the name or business name of the payee, as it appears in …
+ **2.** The information referred to in points (g) and (h) of paragraph 1 shall contain the following details:(a) the date and time of the payment or of the payment refund;(b) the amount and the currency of the payment or of the payment refund;(c) the Member State of origin of the payment received by …
+ **1.** Member States which have exercised the option under Article 14 of Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax (20) of introducing…
+ **2.** Member States may accept equivalent obligations under measures adopted pursuant to other Community legislation, such as Directive 2005/60/EC of the European Parliament and of the Council of 26 October 2005 on the prevention of the use of the financial system for the purpose of money launderin…