PURPOSE: modernise VAT rules in the context of
cross-border electronic commerce between businesses and consumers
(administrative cooperation and the fight against
fraud).
LEGISLATIVE ACT: Council Regulation (EU) 2017/2454
amending Regulation (EU) No 904/2010 on administrative cooperation
and combating fraud in the field of value added tax
CONTENT: this Regulation provides for increased
administrative cooperation between Member States in the field
of VAT with a view to accompanying and facilitating the extension,
from 1 January 2021, of the scope of the special schemes to
distance selling of goods and all services provided for in Council
Directive (EU) 2017/2455.
The main amendments to Regulation
(EU) 904/2010 are as follows:
- the identification number under which VAT is
paid will be communicated in advance to enable the customs
authorities to verify its validity when importing
goods;
- requests for records and
administrative inquiries made by Member States to taxable persons
will be coordinated by the Member State of identification in order
to reduce the administrative burden and compliance costs arising
from multiple requests for businesses as well as for tax
administrations;
- the Commission is authorised to extract aggregated
statistical and diagnostic information, such as the number of
the different types of electronic messages exchanged between Member
States, related to the special schemes, with the exception of data
concerning individual taxable persons;
- the Commission will have implementing powers to
determine the information that the taxable person must submit and
that Member States must transmit for the application of the special
schemes.
ENTRY INTO FORCE: 18.1.2018.
APPLICATION: from 1.1.2021.