What changed, Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing R…

+ ### Article 1
− ### art_1
− 
− Article 1
+ (1) Chapter IV is amended as follows: (a) the heading of Chapter IV is replaced by the following: ‘**TAXABLE TRANSACTIONS** **(TITLE IV OF DIRECTIVE 2006/112/EC)** *SECTION 1* ***Supply of goods*** ***(Articles 14 to 19 of Directive 2006/112/EC)***’; (b) the following Articles are inserted: ‘Article…
+ 
+ (2) Article 14 is deleted;
− | (1) | Chapter IV is amended as follows:(a)the heading of Chapter IV is replaced by the following: ‘ TAXABLE TRANSACTIONS(TITLE IV OF DIRECTIVE 2006/112/EC)SECTION 1Supply of goods(Articles 14 to 19 of Directive 2006/112/EC) ’;(b)the following Articles are inserted:‘Article 5aFor the application of…
− | --- | --- |
− | (a) | the heading of Chapter IV is replaced by the following: ‘ TAXABLE TRANSACTIONS(TITLE IV OF DIRECTIVE 2006/112/EC)SECTION 1Supply of goods(Articles 14 to 19 of Directive 2006/112/EC) ’; |
− | (b) | the following Articles are inserted:‘Article 5aFor the application of Article 14(4) of Directive 2006/112/EC, goods shall be considered to have been dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the dispatch or transport of t…
− | (a) | where the dispatch or transport of the goods is subcontracted by the supplier to a third party who delivers the goods to the customer; |
− | (b) | where the dispatch or transport of the goods is provided by a third party but the supplier bears either the total or partial responsibility for the delivery of the goods to the customer; |
− | (c) | where the supplier invoices and collects the transport fees from the customer and further remits them to a third party who will arrange the dispatch or transport of the goods; |
− | (d) | where the supplier promotes by any means the delivery services of a third party to the customer, puts the customer and a third party in contact or otherwise provides to a third party the information needed for the delivery of the goods to the consumer. |
− | (a) | that taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply of goods is made; |
− | (b) | that taxable person is not, either directly or indirectly, involved in authorising the charge to the customer in respect of the payment made; |
− | (c) | that taxable person is not, either directly or indirectly, involved in the ordering or delivery of the goods. |
− | (a) | the processing of payments in relation to the supply of goods; |
− | (b) | the listing or advertising of goods; |
− | (c) | the redirecting or transferring of customers to other electronic interfaces where goods are offered for sale, without any further intervention in the supply. |
− | (a) | the taxable person is dependent on information provided by suppliers selling goods through an electronic interface or by other third parties in order to correctly declare and pay the VAT on those supplies; |
− | (b) | the information referred to in point (a) is erroneous; |
− | (c) | the taxable person can demonstrate that he did not and could not reasonably know that this information was incorrect. |
− | (a) | the person selling goods through an electronic interface as a taxable person; |
− | (b) | the person buying those goods as a non-taxable person.’; |
− | (c) | the following heading is inserted before Article 6: ‘ Section 2Supply of services(Articles 24 to 29 of Directive 2006/112/EC) ’; |
+ (3) the following Chapter is inserted: ‘CHAPTER Va **CHARGEABLE EVENT AND CHARGEABILITY OF VAT** **(TITLE VI OF DIRECTIVE 2006/112/EC)** Article 41a For the application of Article 66a of Directive 2006/112/EC, the time when the payment has been accepted means the time when the payment confirmation, …
− | (2) | Article 14 is deleted; |
− | --- | --- |
+ (4) in Chapter X the following Section is inserted: ‘SECTION 1B ***Accounting*** ***(Articles 241 to 249 of Directive 2006/112/EC)*** Article 54b 1. For the application of Article 242a of Directive 2006/112/EC, the term “facilitates” means the use of an electronic interface to allow a customer and a…
− | (3) | the following Chapter is inserted: ‘CHAPTER VaCHARGEABLE EVENT AND CHARGEABILITY OF VAT(TITLE VI OF DIRECTIVE 2006/112/EC)Article 41aFor the application of Article 66a of Directive 2006/112/EC, the time when the payment has been accepted means the time when the payment confirmation, the paym…
− | --- | --- |
+ (5) Section 2 of Chapter XI is replaced by the following: ‘SECTION 2 ***Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods*** ***(Articles 358 to 369x of Directive 2006/112/EC)*** Subsection 1 **Defini…
− | (4) | in Chapter X the following Section is inserted: ‘ Section 1bAccounting(Articles 241 to 249 of Directive 2006/112/EC)Article 54b1. For the application of Article 242a of Directive 2006/112/EC, the term “facilitates” means the use of an electronic interface to allow a customer and a supplier o…
− | --- | --- |
− | (a) | the taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply is made; |
− | (b) | the taxable person is not, either directly or indirectly, involved in authorising the charge to the customer in respect of the payment made; |
− | (c) | the taxable person is not, either directly or indirectly, involved in the ordering or delivery of the goods or in the supply of the services. |
− | (a) | the processing of payments in relation to the supply of goods or services; |
− | (b) | the listing or advertising of the goods or services; |
− | (c) | the redirecting or transferring of customers to other electronic interfaces where goods or services are offered, without any further intervention in the supply. |
− | (a) | the records as set out in Article 63c of this Regulation, where the taxable person has opted to apply one of the special schemes provided for Chapter 6 of Title XII of Directive 2006/112/EC; |
− | (b) | the records as set out in Article 242 of Directive 2006/112/EC, where the taxable person has not opted to apply any of the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC. |
− | (a) | the name, postal address and electronic address or website of the supplier whose supplies are facilitated through the use of the electronic interface and, if available:(i)the VAT identification number or national tax number of the supplier;(ii)the bank account number or number of virtual acc…
− | (i) | the VAT identification number or national tax number of the supplier; |
− | (ii) | the bank account number or number of virtual account of the supplier; |
− | (b) | a description of the goods, their value, the place where the dispatch or transport of the goods ends, together with the time of supply and, if available, the order number or unique transaction number; |
− | (c) | a description of the services, their value, information in order to establish the place of supply and time of supply and, if available, the order number or unique transaction number.’; |
+ (6) in Chapter XI the following Section is inserted: ‘SECTION 3 ***Special arrangements for declaration and payment of import VAT*** ***(Articles 369y to 369zb of Directive 2006/112/EC)*** Article 63d The application of monthly payment of import VAT in accordance with the special arrangements for de…
− | (5) | Section 2 of Chapter XI is replaced by the following: ‘ SECTION 2Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods(Articles 358 to 369x of Directive 2006/112/EC)Subsection 1DefinitionsArticle …
− | --- | --- |
− | (1) | “non-Union scheme” means the special scheme for services supplied by taxable persons not established within the Community as set out in Section 2 of Chapter 6 of Title XII of Directive 2006/112/EC; |
− | (2) | “Union scheme” means the special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State…
− | (3) | “import scheme” means the special scheme for distance sales of goods imported from third territories or third countries as set out in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC; |
− | (4) | “special scheme” means the “non-Union scheme”, the “Union scheme” or the “import scheme” as the context requires; |
− | (5) | “taxable person” means a taxable person referred to in Article 359 of Directive 2006/112/EC who is permitted to use the non-Union scheme, a taxable person referred to in Article 369b of that Directive who is permitted to use the Union scheme or a taxable person referred to in Article 369m of…
− | (6) | “intermediary” means a person defined in point (2) in the second paragraph of Article 369l of Directive 2006/112/EC. |
− | (a) | the cessation of his activities covered by a special scheme; |
− | (b) | any changes to his activities covered by a special scheme whereby he no longer meets the conditions necessary for using that special scheme; |
− | (c) | any changes to the information previously provided to the Member State of identification. |
− | (a) | where the exclusion is due to a change of his place of business or fixed establishment, in which case the exclusion shall be effective from the date of that change; |
− | (b) | where the exclusion is due to his persistent failure to comply with the rules of this scheme, in which case the exclusion shall be effective from the day following that on which the decision on exclusion is sent by electronic means to the taxable person. |
− | (a) | where the deletion is due to a change of his place of business or fixed establishment, in which case the deletion shall be effective as from the date of that change; |
− | (b) | where the deletion of the intermediary is due to his persistent failure to comply with the rules of the import scheme, in which case the deletion shall be effective as from the day following that on which the decision on deletion is sent by electronic means to the intermediary and the taxabl…
− | (a) | where reminders pursuant to Article 60a have been issued to him or the intermediary acting on his behalf by the Member State of identification for three immediately preceding return periods and the VAT return has not been submitted for each and every one of these return periods within 10 day…
− | (b) | where reminders pursuant to Article 63a have been issued to him or the intermediary acting on his behalf by the Member State of identification for three immediately preceding return periods and the full amount of VAT declared has not been paid by him or the intermediary acting on his behalf …
− | (c) | where, following a request from the Member State of identification and one month after a subsequent reminder by the Member State of identification, he or the intermediary acting on his behalf has failed to make electronically available the records referred to in Articles 369, 369k and 369x o…
− | (a) | he ceases to use one of the special schemes; |
− | (b) | he is excluded from one of the special schemes; |
− | (c) | he changes the Member State of identification in accordance with Article 57f. |
− | (a) | he is deleted from the identification register; |
− | (b) | he changes the Member State of identification in accordance with Article 57f(2). |
− | (a) | the Member State of consumption to which the goods or services are supplied; |
− | (b) | the type of services or the description and quantity of goods supplied; |
− | (c) | the date of the supply of the goods or services; |
− | (d) | the taxable amount indicating the currency used; |
− | (e) | any subsequent increase or reduction of the taxable amount; |
− | (f) | the VAT rate applied; |
− | (g) | the amount of VAT payable indicating the currency used; |
− | (h) | the date and amount of payments received; |
− | (i) | any payments on account received before the supply of the goods or services; |
− | (j) | where an invoice is issued, the information contained on the invoice; |
− | (k) | in respect of services, the information used to determine the place where the customer is established or has his permanent address or usually resides and, in respect of goods, the information used to determine the place where the dispatch or the transport of the goods to the customer begins …
− | (l) | any proof of possible returns of goods, including the taxable amount and the VAT rate applied. |
− | (a) | the Member State of consumption to which the goods are supplied; |
− | (b) | the description and quantity of goods supplied; |
− | (c) | the date of the supply of goods; |
− | (d) | the taxable amount indicating the currency used; |
− | (e) | any subsequent increase or reduction of the taxable amount; |
− | (f) | the VAT rate applied; |
− | (g) | the amount of VAT payable indicating the currency used; |
− | (h) | the date and amount of payments received; |
− | (i) | where an invoice is issued, the information contained on the invoice; |
− | (j) | the information used to determine the place where the dispatch or the transport of the goods to the customer begins and ends; |
− | (k) | proof of possible returns of goods, including the taxable amount and VAT rate applied; |
− | (l) | the order number or unique transaction number; |
− | (m) | the unique consignment number where that taxable person is directly involved in the delivery. |
+ ### Article 2
− | (6) | in Chapter XI the following Section is inserted: ‘ Section 3Special arrangements for declaration and payment of import VAT(Articles 369y to 369zb of Directive 2006/112/EC)Article 63dThe application of monthly payment of import VAT in accordance with the special arrangements for declaration a…
− | --- | --- |
+ This Regulation shall enter into force on the twentieth day following that of its publication in the *Official Journal of the European Union*.
− ### art_2
+ It shall apply from 1 July 2021.
− Article 2
+ However, Member States shall allow taxable persons and intermediaries acting on their behalf to submit the information required under Articles 360, 369c or 369o of Directive 2006/112/EC for registration under the special schemes as from 1 April 2021.
− This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
+ This Regulation shall be binding in its entirety and directly applicable in all Member States.
− It shall apply from 1 January 2021.
+ (*1) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1).’.
− However, Member States shall allow taxable persons and intermediaries acting on their behalf to submit the information required under Articles 360, 369c or 369o of Directive 2006/112/EC for registration under the special schemes as from 1 October 2020.