The Committee
on Economic and Monetary Affairs adopted the report by David CASA (EPP, MT)
amending, under the consultation procedure, the proposal for a Council
directive amending Directive 2006/112/EC on the common system of value added
tax as regards the rules on invoicing.
The committee
suggests reducing as much as possible the administrative burdens on suppliers
and service providers. The proposed amendments:
- stress that
SMEs should be given the option to simplify their invoicing systems;
- delete the requirement
to use the ECB daily rate in case an invoice is issued in a currency other
than that of the Member State in which tax is payable;
- delete the
requirement to hold an invoice that complies with formalities of 27
Member States;
- delete the
obligation to use customer VAT ID-No for domestic supplies;
- clarify that
where the supplier does not have an establishment in the Union, the
issue of an invoice shall not be subject to the rules laid down in the
Directive;
- increase
from EUR 200 to EUR 300 the ceiling for use of simplified invoices;
- allow Member
States the option to release taxable persons from the obligation to
issue simplified invoices with respect to exempt supply;
- extend the
time limits set by the Commission for issuing invoices when supplying goods
or services, so that it expires 2 months after the chargeable event
occurs;
- enable
Member States to impose strict invoice rules and thus prevent negative
impact on revenue;
- specify explicitly
that paper and electronic invoices are equally valid;
- oblige the
taxable person to ensure the storage of invoices for a period of five
years (instead of 6 years as proposed by the Commission);
- delete the
possibility for requesting Member States to translate some invoices into
their official languages.
Lastly,
Members call on the Commission to evaluate existing e-administration measures
and tools in the Member States and foster the exchange of best practices
among them in this domain. In addition, the Commission shall use the
Community programme to improve the operation of taxation systems in the
internal market (Fiscalis
2013), together with other existing Union funding such as the Structural Funds
to provide technical assistance to Member States most in need of upgrading their
e-administration through access to and use of major trans-Union information technology
systems.