What changed, Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Dir…

+ (1) Article 58 is replaced by the following: ‘Article 58 1. The place of supply of the following services to a non-taxable person shall be the place where that person is established, has his permanent address or usually resides: (a) telecommunications services; (b) radio and television broadcasting …
− (1) Article 58 is replaced by the following:
+ (2) Article 219a is replaced by the following: ‘Article 219a 1. Invoicing shall be subject to the rules applying in the Member State in which the supply of goods or services is deemed to be made, in accordance with the provisions of Title V. 2. By way of derogation from paragraph 1, invoicing shall …
− ‘Article 58
+ (3) in Article 358a, point (1) is replaced by the following: ‘(1) taxable person not established within the Community' means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there;’;
− 1. The place of supply of the following services to a non-taxable person shall be the place where that person is established, has his permanent address or usually resides:
+ (4) in Article 361(1), point (e) is replaced by the following: ‘(e) a statement that the person has not established his business in the territory of the Community and has no fixed establishment there.’.
− (a) telecommunications services;
+ ### Article 2 — Amendments to Directive 2006/112/EC with effect from 1 July 2021
− (b) radio and television broadcasting services;
+ With effect from 1 July 2021, Directive 2006/112/EC is amended as follows:
− (c) electronically supplied services, in particular those referred to in Annex II.
+ (1) in Article 14, the following paragraph is added: ‘4. For the purposes of this Directive, the following definitions shall apply: (1) “intra-Community distance sales of goods” means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes…
− Where the supplier of a service and the customer communicate via electronic mail, that shall not of itself mean that the service supplied is an electronically supplied service.
+ (2) the following Article is added: ‘Article 14a 1. Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, distance sales of goods imported from third territories or third countries in consignments of an intrinsic valu…
− 2. Paragraph 1 shall not apply where the following conditions are met:
+ (3) Article 33 is replaced by the following: ‘Article 33 By way of derogation from Article 32: (a) the place of supply of intra-Community distance sales of goods shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer ends; (b) …
− (a) the supplier is established or, in the absence of an establishment, has his permanent address or usually resides in only one Member State; and
+ (4) Article 34 is deleted;
− (b) services are supplied to non-taxable persons who are established, have their permanent address or usually reside in any Member State other than the Member State referred to in point (a); and
+ (5) Article 35 is replaced by the following: ‘Article 35 Article 33 shall not apply to supplies of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), nor to supplies of second-hand means of transport, as defined in Article 327(3), subje…
− (c) the total value, exclusive of VAT, of the supplies referred to in point (b) does not in the current calendar year exceed EUR 10 000 , or the equivalent in national currency, and did not do so in the course of the preceding calendar year.
+ (6) in Article 58, paragraphs 2 to 6 are deleted;
− 3. Where, during a calendar year, the threshold referred to in point (c) of paragraph 2 is exceeded, paragraph 1 shall apply as of that time.
+ (7) in Title V, the following Chapter is inserted: *‘CHAPTER 3a* ***Threshold for taxable persons making supplies of goods covered by point (a) of Article 33 and supplies of services covered by Article 58*** Article 59c 1. Point (a) of Article 33 and Article 58 shall not apply, where the following c…
− 4. The Member State within the territory of which the suppliers referred to in paragraph 2 are established or, in the absence of an establishment, have their permanent address or usually reside, shall grant those suppliers the right to opt for the place of supply to be determined in accordance with …
+ (8) the following Article is added: ‘Article 66a By way of derogation from Articles 63, 64 and 65, in respect of supplies of goods for which VAT is payable by the person facilitating the supply pursuant to Article 14a, the chargeable event shall occur and VAT shall become chargeable at the time when…
− 5. Member States shall take appropriate measures to monitor the fulfilment by the taxable person of the conditions referred to in paragraphs 2, 3 and 4.
+ (9) in Article 143(1), the following point is inserted: ‘(ca) the importation of goods where the VAT is to be declared under the special scheme in Chapter 6, Section 4, of Title XII and where, at the latest upon lodging of the import declaration, the individual VAT identification number for the appl…
− 6. The corresponding value in national currency of the amount referred to in point (c) of paragraph 2 shall be calculated by applying the exchange rate published by the European Central Bank on the date of adoption of Council Directive (EU) 2017/2455. (*1)
+ (10) in Article 220(1), point (2) is replaced by the following: ‘(2) supplies of goods as referred to in point (a) of Article 33 except where a taxable person is making use of the special scheme in Section 3 of Chapter 6 of Title XII;’;
− (2) Article 219a is replaced by the following:
+ (11) the following Article is added: ‘Article 242a 1. Where a taxable person facilitates, through the use of an electronic interface such as a market place, platform, portal or similar means, the supply of goods or services to a non-taxable person within the Community in accordance with the provisio…
− ‘Article 219a
+ (12) the heading of Chapter 6 of Title XII is replaced by the following: ‘Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods’;
− 1. Invoicing shall be subject to the rules applying in the Member State in which the supply of goods or services is deemed to be made, in accordance with the provisions of Title V.
+ (13) in Article 358, points 1, 2 and 3 are deleted;
− 2. By way of derogation from paragraph 1, invoicing shall be subject to the following rules:
+ (14) the heading of Section 2 is replaced by the following: ‘Special scheme for services supplied by taxable persons not established within the Community’;
− (a) the rules applying in the Member State in which the supplier has established his business or has a fixed establishment from which the supply is made or, in the absence of such place of establishment or fixed establishment, the Member State where the supplier has his permanent address or usually …
+ (15) in Article 358a, the following point is added: ‘(3) “Member State of consumption” means the Member State in which the supply of services is deemed to take place according to Chapter 3 of Title V.’;
− (i) the supplier is not established in the Member State in which the supply of goods or services is deemed to be made, in accordance with the provisions of Title V, or his establishment in that Member State does not intervene in the supply within the meaning of point (b) of Article 192a, and the per…
+ (16) Article 359 is replaced by the following: ‘Article 359 Member States shall permit any taxable person not established within the Community supplying services to a non-taxable person who is established in a Member State or has his permanent address or usually resides in a Member State, to use thi…
− (ii) the supply of goods or services is deemed not to be made within the Community, in accordance with the provisions of Title V;
+ (17) Article 362 is replaced by the following: ‘Article 362 The Member State of identification shall allocate to the taxable person not established within the Community an individual VAT identification number for the application of this special scheme and shall notify him of that number by electroni…
− (b) the rules applying in the Member State where the supplier making use of one of the special schemes referred to in Chapter 6 of Title XII is identified.
+ (18) in Article 363, point (a) is replaced by the following: ‘(a) if he notifies that Member State that he no longer supplies services covered by this special scheme;’;
− 3. Paragraphs 1 and 2 of this Article shall apply without prejudice to Articles 244 to 248.’;
+ (19) Articles 364 and 365 are replaced by the following: ‘Article 364 The taxable person not established within the Community making use of this special scheme shall submit by electronic means to the Member State of identification a VAT return for each calendar quarter, whether or not services cover…
− (3) in Article 358a, point (1) is replaced by the following:
+ (20) Article 368 is replaced by the following: ‘Article 368 The taxable person not established within the Community making use of this special scheme may not deduct VAT pursuant to Article 168 of this Directive. Notwithstanding point (1) of Article 1 of Directive 86/560/EEC, the taxable person in qu…
− ‘(1) taxable person not established within the Community' means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there;’;
+ (21) the heading of Section 3 of Chapter 6 of Title XII is replaced by the following: ‘Special scheme for intra-Community distance sales of goods and for services supplied by taxable persons established within the Community but not in the Member State of consumption’;
− (4) in Article 361(1), point (e) is replaced by the following:
+ (22) In Article 369a, the following point is added: ‘(3) “Member State of consumption” means the Member State in which the supply of services is deemed to take place according to Chapter 3 of Title V or, in the case of intra-Community distance sales of goods, the Member State where the dispatch or t…
− ‘(e) a statement that the person has not established his business in the territory of the Community and has no fixed establishment there.’.
+ (23) Articles 369b and 369c are replaced by the following: ‘Article 369b Member States shall permit any taxable person carrying out intra-Community distance sales of goods and any taxable person not established in the Member State of consumption supplying services to a non-taxable person, to use thi…
− ### Article 2 — Amendments to Directive 2006/112/EC with effect from 1 January 2021
− 
− With effect from 1 January 2021, Directive 2006/112/EC is amended as follows:
+ (24) Article 369e is amended as follows: (a) the introductory words are replaced by the following: ‘The Member State of identification shall exclude a taxable person from the special scheme in any of the following cases:’ (b) point (a) is replaced by the following: ‘(a) if he notifies that he no lon…
− (1) in Article 14, the following paragraph is added:
+ (25) Articles 369f and 369g are replaced by the following: ‘Article 369f The taxable person making use of this special scheme shall submit by electronic means to the Member State of identification a VAT return for each calendar quarter, whether or not intra-Community distance sales of goods have bee…
− ‘4. For the purposes of this Directive, the following definitions shall apply:
+ (26) in the second subparagraph of Article 369h(1), the second sentence is replaced by the following: ‘If the supplies have been made in other currencies, the taxable person making use of this special scheme shall, for the purposes of completing the VAT return, use the exchange rate applying on the …
− (1) ‘intra-Community distance sales of goods’ means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from a Member State other than that in which dispatch or transport of the goo…
+ (27) in Article 369i, the first paragraph is replaced by the following: ‘The taxable person making use of this special scheme shall pay the VAT, making reference to the relevant VAT return, at the latest at the expiry of the deadline by which the return must be submitted.’;
− (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;
+ (28) Article 369j is replaced by the following: ‘Article 369j The taxable person making use of this special scheme may not, in respect of his taxable activities covered by this special scheme, deduct VAT incurred in the Member State of consumption pursuant to Article 168 of this Directive. Notwithst…
− (b) the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier;
+ (29) in Article 369k, paragraph 1 is replaced by the following: ‘1. The taxable person making use of this special scheme shall keep records of the transactions covered by this special scheme. Those records must be sufficiently detailed to enable the tax authorities of the Member State of consumption…
− (2) ‘distance sales of goods imported from third territories or third countries’ means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from a third territory or third country, t…
+ (30) in Chapter 6 of Title XII, the following Section is added: ‘SECTION 4 Special scheme for distance sales of goods imported from third territories or third countries Article 369l For the purposes of this Section, distance sales of goods imported from third territories or third countries shall onl…
− (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;
+ (31) In Title XII, the following Chapters are added: *‘CHAPTER 7* ***Special arrangements for declaration and payment of import VAT*** Article 369y Where, for the importation of goods, except products subject to excise duties, in consignments of an intrinsic value not exceeding EUR 150, the special …
− (b) the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier.’;
− 
− (2) the following Article is added:
− 
− ‘Article 14a
− 1. Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, distance sales of goods imported from third territories or third countries in consignments of an intrinsic value not exceeding EUR 150, that taxable person shal…
− 
− 2. Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, 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 th…
− 
− (3) Article 33 is replaced by the following:
− 
− ‘Article 33
− 
− By way of derogation from Article 32:
− 
− (a) the place of supply of intra-Community distance sales of goods shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer ends;
− 
− (b) the place of supply of distance sales of goods imported from third territories or third countries into a Member State other than that in which dispatch or transport of the goods to the customer ends, shall be deemed to be the place where the goods are located at the time when dispatch or transpo…
− 
− (c) the place of supply of distance sales of goods imported from third territories or third countries into the Member State in which dispatch or transport of the goods to the customer ends shall be deemed to be in that Member State, provided that VAT on those goods is to be declared under the specia…
− 
− (4) Article 34 is deleted;
− 
− (5) Article 35 is replaced by the following:
− 
− ‘Article 35
− 
− Article 33 shall not apply to supplies of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), nor to supplies of second-hand means of transport, as defined in Article 327(3), subject to VAT in accordance with the relevant special arrange…
− 
− (6) in Article 58, paragraphs 2 to 6 are deleted;
− 
− (7) in Title V, the following Chapter is inserted:
− 
− ## *CHAPTER 8* / ***Exchange values***
− 
+ With effect from 1 July 2021, Title IV of Directive 2009/132/EC is deleted.
− With effect from 1 January 2021, Title IV of Directive 2009/132/EC is deleted.
+ Member States shall adopt and publish, by 30 June 2021, the laws, regulations and administrative provisions necessary to comply with Articles 2 and 3 of this Directive. They shall immediately communicate to the Commission the text of those provisions.
− Member States shall adopt and publish, by 31 December 2020, the laws, regulations and administrative provisions necessary to comply with Articles 2 and 3 of this Directive. They shall immediately communicate to the Commission the text of those provisions.
+ They shall apply the measures necessary to comply with Articles 2 and 3 of this Directive from 1 July 2021.
− They shall apply the measures necessary to comply with Articles 2 and 3 of this Directive from 1 January 2021.