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

− All taxable persons who, within the meaning of Article 1 of Directive 86/560/EEC (7), Article 2(1) and Article 3 of Directive 2008/9/EC (8) and Article 171 of this Directive, are not established in the Member State in which they purchase goods and services or import goods subject to VAT shall be ent…
− **1.** ►M33 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…
− **5.** Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 of the European Parliament and of the Council (10) shall apply and for this purpose the committee shall be the committee established by Article 58 of Council Regulation (EU) No 904/2010 (11).
− Furthermore, where the taxable transaction is carried out by a taxable person who is not established in the Member State in which the VAT is due and no legal instrument exists, with the country in which that taxable person is established or has his seat, relating to mutual assistance similar in scop…
− Member States may impose specific conditions on taxable persons in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU (14) and …
− **2.** Other than by way of the type of business controls described in paragraph 1, the following are examples of technologies that ensure the authenticity of the origin and the integrity of the content of an electronic invoice:(a) an advanced electronic signature within the meaning of point (2) of …
− (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…
− (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);
− **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 …
+ ### Article 151a
+ **1.** Member States shall use an electronic certificate to confirm that a transaction qualifies for an exemption provided for in Article 151(1), first subparagraph. The recipient of a supply of goods or services to which or to whom the exempt supply of goods or services is made (an ‘eligible body o…
+ **2.** Paragraph 1 of this Article shall not apply to transactions where the exemption is provided by means of a refund as referred to in Article 151(2) and where the VAT is due in the host Member State. Member States may nevertheless opt to provide for the use of an electronic certificate, in accor…
+ **3.** The data set of the electronic certificate shall include at least:(a) the identification data of the eligible body or individual, including an identification number issued by the host Member State where available;(b) the identification data of the competent authority certifying the exemption;…
+ **4.** When making use of the electronic certificate, the host Member State may decide to use either a common VAT and excise duty exemption certificate or two separate certificates.
+ **5.** If the goods or services are intended for official use, Member States may dispense with the requirement for the eligible body to have the certificate signed by the host Member State under the conditions they may lay down. Such dispensation may be withdrawn in the case of abuse. Member States …
+ **6.** By way of derogation from paragraphs 1 and 2 of this Article, Member States may opt to use for any transaction made until 30 June 2032:(a) the paper certificate set out in Annex II to Council Implementing Regulation (EU) No 282/2011 (7); or(b) where the VAT is due in the host Member State, an…
+ **7.** The Commission shall, by means of implementing acts, determine the technical details and specifications as regards the electronic format of the certificate and its processing, taking into account the necessities of the Member States, including as regards the applicable IT system for this purp…
+ Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 5 of Regulation (EU) No 182/2011 of the European Parliament and of the Council (8) and for this purpose the committee shall be the committee established by Article 58 of Council Regulation (E…
+ **8.** The Commission shall develop, maintain, host and technically manage the central IT system for storing and processing electronic certificates.
+ ### Article 151b
+ Without prejudice to Article 151(3), if the goods and/or services do not comply with the conditions for the exemption or if the goods and/or services were not used in the manner intended, the eligible body or individual which or who issued and signed the certificate shall undertake to pay the VAT to…
+ All taxable persons who, within the meaning of Article 1 of Directive 86/560/EEC (10), Article 2(1) and Article 3 of Directive 2008/9/EC (11) and Article 171 of this Directive, are not established in the Member State in which they purchase goods and services or import goods subject to VAT shall be e…
+ **1.** ►M33 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…
+ **5.** Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 of the European Parliament and of the Council (13) shall apply and for this purpose the committee shall be the committee established by Article 58 of Council Regulation (EU) No 904/2010 (14).
+ Furthermore, where the taxable transaction is carried out by a taxable person who is not established in the Member State in which the VAT is due and no legal instrument exists, with the country in which that taxable person is established or has his seat, relating to mutual assistance similar in scop…
+ Member States may impose specific conditions on taxable persons in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU (17) and …
+ **2.** Other than by way of the type of business controls described in paragraph 1, the following are examples of technologies that ensure the authenticity of the origin and the integrity of the content of an electronic invoice:(a) an advanced electronic signature within the meaning of point (2) of …
+ (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 (21) or a natural or legal person benefiting from an exemption in accordance with Article 32 o…
+ (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 (22);
+ **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 …