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

− **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…
− 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…
− 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 …
+ **1a.** For the purposes of the exemption provided for in paragraph 1, point (ca), of this Article, 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 corresp…
+ The Commission shall be assisted by the Standing Committee on Administrative Cooperation established by Article 58 of Regulation (EU) No 904/2010 (8). That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.
+ **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 (9); or(b) where the VAT is due in the host Member State, an…
+ 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 (10) and for this purpose the committee shall be the committee established by Article 58 of Council Regulation (…
+ All taxable persons who, within the meaning of Article 1 of Directive 86/560/EEC (12), Article 2(1) and Article 3 of Directive 2008/9/EC (13) 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 (15) shall apply and for this purpose the committee shall be the committee established by Article 58 of Council Regulation (EU) No 904/2010 (16).
+ 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…
+ By way of derogation from the first paragraph of this Article, Member States may, in accordance with the conditions they lay down, require taxable persons established within their territory to issue electronic invoices for supplies of goods and services within their territory, other than those refer…
+ 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 (19) and …
+ By way of derogation from the first paragraph of this Article, Member States which exercise the option set out in Article 218, second paragraph, may provide that the use of electronic invoices issued by taxable persons established within their territory is not to be subject to the acceptance of the …
+ **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 (23) 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 (24);
+ **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 …