The European
Parliament adopted by 599 votes to 31, with 5 abstentions, a legislative
resolution 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 Parliament
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. Member States may require that simplified invoices
include the following additional information with regard to specific
transactions or categories of taxable persons: (a) identification of the
taxable person making the supply, indicating that person's name and
address; (b) the sequential number, based on one or more series, which
only identifies the invoice; (c) identification of the customer, indicating
that customer's VAT identification number and name and address; (d)
where there is a VAT exemption, or where the customer is liable for
payment of VAT;
- 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.
Each Member
State shall submit to the Commission, by 31 December 2013, an evaluation
report on the implementation of electronic invoicing. Those reports shall
outline, in particular, any technical difficulties or shortcomings that
taxable persons and tax administration have encountered, including an
assessment of the impact of any fraudulent activities related to electronic
invoicing as a result of the removal of the requirement to include EDI or the
electronic signature in electronic invoices. By 1 July 2014, the Commission
shall submit a report to the European Parliament and the Council together
with appropriate proposals, on the basis of the Member States' evaluation reports.
Lastly, in
order actively to develop effective and reliable e-administration in the
field of VAT, 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.