What changed, Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the …

+ ### Article 1 — Amendments to Directive 2006/112/EC
− ### art_1
− Article 1
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+ (1) in point (b) of Article 2(1), point (i) is replaced by the following: ‘(i) a taxable person acting as such, or a non‐taxable legal person, where the vendor is a taxable person acting as such who is not eligible for the exemption for small enterprises provided for in Article 284 and who is not co…
− | (1) | in point (b) of Article 2(1), point (i) is replaced by the following:‘(i)a taxable person acting as such, or a non‐taxable legal person, where the vendor is a taxable person acting as such who is not eligible for the exemption for small enterprises provided for in Article 284 and who is not …
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− | ‘(i) | a taxable person acting as such, or a non‐taxable legal person, where the vendor is a taxable person acting as such who is not eligible for the exemption for small enterprises provided for in Article 284 and who is not covered by Article 33 or 36;’; |
+ (2) Article 139 is amended as follows: (a) the first subparagraph of paragraph 1 is replaced by the following: ‘The exemption provided for in Article 138(1) shall not apply to the supply of goods carried out by taxable persons who, within the Member State in which the supply is carried out, are cove…
− | (2) | Article 139 is amended as follows:(a)the first subparagraph of paragraph 1 is replaced by the following: ‘The exemption provided for in Article 138(1) shall not apply to the supply of goods carried out by taxable persons who, within the Member State in which the supply is carried out, are co…
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− | (a) | the first subparagraph of paragraph 1 is replaced by the following: ‘The exemption provided for in Article 138(1) shall not apply to the supply of goods carried out by taxable persons who, within the Member State in which the supply is carried out, are covered by the exemption for small ente…
− | (b) | paragraph 2 is replaced by the following:‘2. The exemption provided for in point (b) of Article 138(2) shall not apply to the supply of products subject to excise duty by taxable persons who, within the Member State in which the supply is carried out, are covered by the exemption for small e…
+ (3) Article 167a is amended as follows: (a) the second paragraph is replaced by the following: ‘Member States which apply the optional scheme referred to in the first paragraph shall set a threshold for taxable persons using that scheme within their territory, based on the annual turnover of the tax…
− | (3) | Article 167a is amended as follows:(a)the second paragraph is replaced by the following: ‘Member States which apply the optional scheme referred to in the first paragraph shall set a threshold for taxable persons using that scheme within their territory, based on the annual turnover of the t…
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− | (a) | the second paragraph is replaced by the following: ‘Member States which apply the optional scheme referred to in the first paragraph shall set a threshold for taxable persons using that scheme within their territory, based on the annual turnover of the taxable person calculated in accordance…
− | (b) | the third paragraph is deleted; |
+ (4) in Article 169, point (a) is replaced by the following: ‘(a) transactions other than those exempt under Article 284 relating to the activities referred to in the second subparagraph of Article 9(1), carried out outside the Member State in which that tax is due or paid, in respect of which VAT wo…
− | (4) | in Article 169, point (a) is replaced by the following:‘(a)transactions other than those exempt under Article 284 relating to the activities referred to in the second subparagraph of Article 9(1), carried out outside the Member State in which that tax is due or paid, in respect of which VAT …
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− | ‘(a) | transactions other than those exempt under Article 284 relating to the activities referred to in the second subparagraph of Article 9(1), carried out outside the Member State in which that tax is due or paid, in respect of which VAT would be deductible if they had been carried out within th…
+ (5) in Article 220a(1), the following point is added: ‘(c) where the taxable person is benefitting from the exemption for small enterprises provided for in Article 284.’;
− | (5) | in Article 220a(1), the following point is added:‘(c)where the taxable person is benefitting from the exemption for small enterprises provided for in Article 284.’; |
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− | ‘(c) | where the taxable person is benefitting from the exemption for small enterprises provided for in Article 284.’; |
+ (6) in Article 270, point (a) is replaced by the following: ‘(a) the total annual value, exclusive of VAT, of their supplies of goods and services does not exceed by more than EUR 35 000 , or the equivalent in national currency, the amount of the annual turnover which is used as a reference for taxa…
− | (6) | in Article 270, point (a) is replaced by the following:‘(a)the total annual value, exclusive of VAT, of their supplies of goods and services does not exceed by more than EUR 35 000, or the equivalent in national currency, the amount of the annual turnover which is used as a reference for tax…
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− | ‘(a) | the total annual value, exclusive of VAT, of their supplies of goods and services does not exceed by more than EUR 35 000, or the equivalent in national currency, the amount of the annual turnover which is used as a reference for taxable persons covered by the exemption for small enterprise…
+ (7) in Article 272(1), point (d) is deleted;
− | (7) | in Article 272(1), point (d) is deleted; |
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+ (8) in Title XII, Chapter 1, the following Section is inserted: ‘ Section ‐1 **Definitions** Article 280a For the purposes of this Chapter, the following definitions apply: (1) “Member State annual turnover” means the total annual value of supplies of goods and services, exclusive of VAT, made by a …
− | (8) | in Title XII, Chapter 1, the following Section is inserted: ‘ Section ‐1DefinitionsArticle 280aFor the purposes of this Chapter, the following definitions apply:(1)“Member State annual turnover” means the total annual value of supplies of goods and services, exclusive of VAT, made by a taxab…
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− | (1) | “Member State annual turnover” means the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within that Member State during a calendar year; |
− | (2) | “Union annual turnover” means the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within the territory of the Community during a calendar year.’; |
+ (9) in Title XII, Chapter 1, the heading of Section 2 is replaced by the following: ‘Exemptions’;
− | (9) | in Title XII, Chapter 1, the heading of Section 2 is replaced by the following: ‘Exemptions’; |
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+ (10) Article 282 is replaced by the following: ‘Article 282 The exemptions provided for in this Section shall apply to the supply of goods and services by small enterprises.’;
− | (10) | Article 282 is replaced by the following:‘Article 282The exemptions provided for in this Section shall apply to the supply of goods and services by small enterprises.’; |
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+ (11) in Article 283(1), point (c) is deleted;
− | (11) | in Article 283(1), point (c) is deleted; |
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+ (12) Article 284 is replaced by the following: ‘Article 284 **1.** Member States may exempt the supply of goods and services made within their territory by taxable persons who are established in that territory and whose Member State annual turnover, attributable to such supplies, does not exceed the…
− | (12) | Article 284 is replaced by the following:‘Article 2841. Member States may exempt the supply of goods and services made within their territory by taxable persons who are established in that territory and whose Member State annual turnover, attributable to such supplies, does not exceed the t…
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− | (a) | the Union annual turnover of that taxable person does not exceed EUR 100 000; |
− | (b) | the value of the supplies in the Member State where the taxable person is not established does not exceed the threshold applicable in that Member State for granting the exemption to taxable persons established in that Member State. |
− | (a) | give prior notification to the Member State of establishment; and |
− | (b) | be identified for the application of the exemption by an individual number in the Member State of establishment only. |
− | (a) | a prior notification, from the date of informing the taxable person of the individual identification number by the Member State of establishment; or |
− | (b) | an update to a prior notification, from the date of confirming the number to the taxable person in consequence of his update by the Member State of establishment. |
+ (13) the following Articles are inserted: ‘Article 284a **1.** The prior notification referred to in point (a) of the first subparagraph of Article 284(3) shall contain at least the following information:(a) the name, activity, legal form and address of the taxable person;(b) the Member State or Mem…
− | (13) | the following Articles are inserted:‘Article 284a1. The prior notification referred to in point (a) of the first subparagraph of Article 284(3) shall contain at least the following information:(a)the name, activity, legal form and address of the taxable person;(b)the Member State or Member …
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− | (a) | the name, activity, legal form and address of the taxable person; |
− | (b) | the Member State or Member States in which the taxable person intends to avail itself of the exemption; |
− | (c) | the total value of supplies of goods and/or services carried out in the Member State in which the taxable person is established and in each of the other Member States during the previous calendar year; |
− | (d) | the total value of supplies of goods and/or services carried out in the Member State in which the taxable person is established and in each of the other Member States during the current calendar year prior to the notification. |
− | (a) | the total value of supplies carried out during the calendar quarter in the Member State of establishment or “0” if no supplies have been made; |
− | (b) | the total value of supplies carried out during the calendar quarter in each of the Member States other than the Member State of establishment or “0” if no supplies have been made. |
− | (a) | the values shall consist of the amounts listed in Article 288; |
− | (b) | the values shall be denominated in euro; |
− | (c) | where the Member State granting the exemption applies varying thresholds as referred to in the second subparagraph of Article 284(1), the taxable person shall be obliged in respect of that Member State to report separately the total value of supplies of goods and/or services as regards each …
− | (a) | to be registered for VAT purposes pursuant to Articles 213 and 214; |
− | (b) | to submit a VAT return pursuant to Article 250. |
− | (a) | the total value of supplies reported by the taxable person exceeds the amount referred to in point (a) of Article 284(2); |
− | (b) | the Member State granting the exemption has notified that the taxable person is not eligible for the exemption or the exemption has ceased to apply in that Member State; |
− | (c) | the taxable person has informed of its decision to cease to apply the exemption; or |
− | (d) | the taxable person has informed, or it may otherwise be assumed, that his activities have ceased.’; |
+ (14) Articles 285, 286 and 287 are deleted;
− | (14) | Articles 285, 286 and 287 are deleted; |
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+ (15) Article 288 is replaced by the following: ‘Article 288 **1.** The annual turnover serving as a reference for applying the exemption provided for in Article 284 shall consist of the following amounts, exclusive of VAT:(a) the value of supplies of goods and services, in so far as they would be ta…
− | (15) | Article 288 is replaced by the following:‘Article 2881. The annual turnover serving as a reference for applying the exemption provided for in Article 284 shall consist of the following amounts, exclusive of VAT:(a)the value of supplies of goods and services, in so far as they would be taxed…
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− | (a) | the value of supplies of goods and services, in so far as they would be taxed were they supplied by a non‐exempt taxable person; |
− | (b) | the value of transactions which are exempt, with deductibility of the VAT paid at the preceding stage, pursuant to Article 110 or 111 or Article 125(1); |
− | (c) | the value of transactions which are exempt pursuant to Articles 146 to 149 and Articles 151, 152 and 153; |
− | (d) | the value of transactions which are exempt pursuant to Article 138 where the exemption provided for in that Article applies; |
− | (e) | the value of real estate transactions, financial transactions as referred to in points (b) to (g) of Article 135(1), and insurance and reinsurance services, unless those transactions are ancillary transactions. |
+ (16) the following Article is inserted: ‘Article 288a **1.** A taxable person, whether or not established in the Member State granting the exemption provided for in Article 284(1), shall not be able to benefit from that exemption during a period of one calendar year where the threshold laid down in …
− | (16) | the following Article is inserted:‘Article 288a1. A taxable person, whether or not established in the Member State granting the exemption provided for in Article 284(1), shall not be able to benefit from that exemption during a period of one calendar year where the threshold laid down in ac…
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− | (a) | not more than 10 %, a taxable person shall be able to continue to benefit from the exemption provided for in Article 284(1) during that calendar year; |
− | (b) | more than 10 %, the exemption provided for in Article 284(1) shall cease to apply as of that time. |
+ (17) in Article 290, the second sentence is replaced by the following: ‘Member States may lay down the detailed rules and conditions for applying that option.’;
− | (17) | in Article 290, the second sentence is replaced by the following: ‘Member States may lay down the detailed rules and conditions for applying that option.’; |
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+ (18) Articles 291 and 292 are deleted;
− | (18) | Articles 291 and 292 are deleted; |
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+ (19) in Title XII, Chapter 1, the following Section is inserted: ‘ Section 2a **Simplification of obligations for exempt small enterprises** Article 292a For the purposes of this Section, “exempt small enterprise” means any taxable person benefitting from the exemption in the Member State in which t…
− | (19) | in Title XII, Chapter 1, the following Section is inserted: ‘ Section 2aSimplification of obligations for exempt small enterprisesArticle 292aFor the purposes of this Section, “exempt small enterprise” means any taxable person benefitting from the exemption in the Member State in which the …
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+ (20) in Title XII Chapter 1, Section 3 is deleted;
− | (20) | in Title XII Chapter 1, Section 3 is deleted; |
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− | (21) | in Article 314, point (c) is replaced by the following:‘(c)another taxable person, in so far as the supply of goods by that other taxable person is covered by the exemption for small enterprises provided for in Article 284 and involves capital goods;’; |
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− | ‘(c) | another taxable person, in so far as the supply of goods by that other taxable person is covered by the exemption for small enterprises provided for in Article 284 and involves capital goods;’; |
+ (21) in Article 314, point (c) is replaced by the following: ‘(c) another taxable person, in so far as the supply of goods by that other taxable person is covered by the exemption for small enterprises provided for in Article 284 and involves capital goods;’;
− | (22) | in Article 334, point (c) is replaced by the following:‘(c)another taxable person, in so far as the supply of goods, carried out by that taxable person in accordance with a contract under which commission is payable on a sale, is covered by the exemption for small enterprises provided for i…
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− | ‘(c) | another taxable person, in so far as the supply of goods, carried out by that taxable person in accordance with a contract under which commission is payable on a sale, is covered by the exemption for small enterprises provided for in Article 284 and involves capital goods;’. |
+ (22) in Article 334, point (c) is replaced by the following: ‘(c) another taxable person, in so far as the supply of goods, carried out by that taxable person in accordance with a contract under which commission is payable on a sale, is covered by the exemption for small enterprises provided for in …
− ### art_2
+ ### Article 2 — Amendments to Regulation (EU) No 904/2010
− Article 2
+ (1) Article 17 is amended as follows: (a) in paragraph 1, the following point is added: ‘(g) information which it collects pursuant to Article 284(3) and (4) and Article 284b of Directive 2006/112/EC’; (b) paragraph 2 is replaced by the following: **‘2.** The Commission shall adopt by means of imple…
− | (1) | Article 17 is amended as follows:(a)in paragraph 1, the following point is added:‘(g)information which it collects pursuant to Article 284(3) and (4) and Article 284b of Directive 2006/112/EC’;(b)paragraph 2 is replaced by the following:‘2. The Commission shall adopt by means of implementing…
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− | (a) | in paragraph 1, the following point is added:‘(g)information which it collects pursuant to Article 284(3) and (4) and Article 284b of Directive 2006/112/EC’; |
− | ‘(g) | information which it collects pursuant to Article 284(3) and (4) and Article 284b of Directive 2006/112/EC’; |
− | (b) | paragraph 2 is replaced by the following:‘2. The Commission shall adopt by means of implementing acts the technical details concerning the automated enquiry of the information referred to in paragraph 1 of this Article. Those implementing acts shall be adopted in accordance with the examinat…
+ (2) in Article 21, the following paragraph is inserted: **‘2b.** With respect to the information referred to in point (g) of Article 17(1), at least the following details shall be accessible:(a) individual identification numbers of exempt taxable persons issued by the Member State providing the info…
− | (2) | in Article 21, the following paragraph is inserted:‘2b. With respect to the information referred to in point (g) of Article 17(1), at least the following details shall be accessible:(a)individual identification numbers of exempt taxable persons issued by the Member State providing the inform…
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− | (a) | individual identification numbers of exempt taxable persons issued by the Member State providing the information; |
− | (b) | the name, activity, legal form and address of the exempt taxable persons identified by the individual identification number referred to in point (a); |
− | (c) | the Member State or Member States in which the taxable person avails itself of the exemption; |
− | (d) | the date of commencement of the exemption in respect of the taxable person in a Member State or Member States; |
− | (e) | the information referred to in points (c) and (d) of the first subparagraph of Article 284a(1) of Directive 2006/112/EC; |
− | (f) | the total value of supplies of goods and/or services, per calendar quarter carried out by each taxable person holding an individual identification number referred to in point (a) in the Member State in which the taxable person is established; |
− | (g) | the total value of supplies of goods and/or services, per calendar quarter, carried out by each taxable person holding an individual identification number referred to in point (a) in each of the Member States other than that in which the taxable person is established; |
− | (h) | the date on which the Union annual turnover of the taxable person exceeded the amount referred to in point (a) of Article 284(2) of Directive 2006/112/EC; |
− | (i) | the date on which the decision of the taxable person to voluntarily cease to apply the exemption takes effect and the Member State or Member States in which the cessation shall take effect; |
− | (j) | the date on which the activities of the taxable person have ceased and the Member State or Member States concerned. |
+ (3) in Article 31, the following paragraph is inserted: **‘2a.** Each Member State shall provide confirmation by electronic means that the taxable person to whom the individual identification number referred to in Article 284(3) of Directive 2006/112/EC has been issued is an exempt small enterprise.…
− | (3) | in Article 31, the following paragraph is inserted:‘2a. Each Member State shall provide confirmation by electronic means that the taxable person to whom the individual identification number referred to in Article 284(3) of Directive 2006/112/EC has been issued is an exempt small enterprise. …
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+ (4) in Article 32, paragraph 1 is replaced by the following: **‘1.** The Commission shall, on the basis of the information provided by the Member States, publish on its website the details of the provisions approved by each Member State which transpose Article 167a, Chapter 3 of Title XI and Chapter…
− | (4) | in Article 32, paragraph 1 is replaced by the following:‘1. The Commission shall, on the basis of the information provided by the Member States, publish on its website the details of the provisions approved by each Member State which transpose Article 167a, Chapter 3 of Title XI and Chapter …
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+ (5) the following Chapter is inserted: ‘CHAPTER Xa **PROVISIONS CONCERNING THE SPECIAL SCHEME IN CHAPTER 1 OF TITLE XII OF DIRECTIVE 2006/112/EC** Article 37a **1.** The Member State of establishment shall transmit the following information by electronic means to the competent authorities of the Mem…
− | (5) | the following Chapter is inserted: ‘CHAPTER XaPROVISIONS CONCERNING THE SPECIAL SCHEME IN CHAPTER 1 OF TITLE XII OF DIRECTIVE 2006/112/ECArticle 37a1. The Member State of establishment shall transmit the following information by electronic means to the competent authorities of the Member Sta…
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− | (a) | as regards taxable persons who have given a prior notification or an update to a notification referred to in Article 284(3) or (4) of Directive 2006/112/EC, the information referred to in points (a) and (d) of Article 21(2b) of this Regulation; |
− | (b) | as regards taxable persons whose Union annual turnover has exceeded the amount referred to in point (a) of Article 284(2) of Directive 2006/112/EC, the information referred to in points (a) and (h) of Article 21(2b) of this Regulation; |
− | (c) | as regards taxable persons who have failed to comply with the rules provided for in Article 284b of Directive 2006/112/EC, the fact of that failure and the information referred to in point (a) of Article 21(2b) of this Regulation. |
+ ### Article 3 — Transposition
− ### art_3
+ **1.** Member States shall adopt and publish, by 31 December 2024, the laws, regulations and administrative provisions necessary to comply with Article 1 of this Directive. They shall communicate the text of those provisions to the Commission without delay.
− Article 3
− 1. Member States shall adopt and publish, by 31 December 2024, the laws, regulations and administrative provisions necessary to comply with Article 1 of this Directive. They shall communicate the text of those provisions to the Commission without delay.
− 
+ **2.** Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by Article 1 of this Directive.
− 2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by Article 1 of this Directive.
+ ### Article 4 — Entry into force
− ### art_4
+ This Directive shall enter into force on the twentieth day following that of its publication in the *Official Journal of the European Union*.
− Article 4
− This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
− 
+ ### Article 5 — Addressees
− ### art_5
− 
− Article 5