Commission Implementing Regulation (EU) 2020/194Show full title

Commission Implementing Regulation (EU) 2020/194

of 12 February 2020

laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax(1), and in particular points (a) and (b) of Article 47l thereof,

Whereas:

(1) Chapter 6 of Title XII of Council Directive 2006/112/EC(2), which provides for special schemes for taxable persons supplying certain services, has been amended by Council Directive (EU) 2017/2455(3) and Council Directive (EU) 2019/1995(4) to enlarge the special schemes. The measures necessary to comply with those two amending Directives are to apply from 1 January 2021.

(2) Regulation (EU) No 904/2010 lays down rules for administrative cooperation and the fight against fraud in the field of value added tax (VAT). Articles 47b, 47c, 47d and 47e of that Regulation concern the exchange of certain information relating to the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC. In particular, those Articles provide for the exchange of identification details and VAT return details and for the exchange of any subsequent changes to those details. Those Articles are applicable from 1 January 2021.

(3) To ensure that the information referred to in those Articles is exchanged in a uniform manner, it is necessary to adopt the technical details for such exchanges, including a common electronic message. This would also allow for the uniform development of the technical and functional specifications, as they would follow a regulated framework.

(4) Certain information such as the exclusion from the special schemes, the voluntary cessation or the change of Member State of identification should also be exchanged, without delay, in a uniform manner in order to allow Member States to monitor the correct application of the special schemes and to combat fraud. To that end, common arrangements for the electronic exchange of such information should be provided.

(5) In order to keep the administrative burden on taxable persons to a minimum, it is necessary to establish certain requirements for the electronic interface that will make it easier for taxable persons to submit identification information and VAT returns. Member States are not prevented from providing additional functionalities to further reduce the administrative burden.

(6) It is necessary to make it clear what specific information is required to be submitted in cases where no supplies falling under the special schemes are made in a particular period.

(7) With a view to enabling Member States and taxable persons to refer to VAT returns in an unambiguous way in subsequent communications, including communications on the payment of the tax, the Member State of identification should allocate a unique reference number to each VAT return.

(8) This Regulation should apply from the day from which Articles 47b, 47c, 47d and 47e of Regulation (EU) No 904/2010 apply.

(9) Commission Implementing Regulation (EU) No 815/2012(5) lays down detailed rules under Articles 44 and 45 of Regulation (EU) No 904/2010 concerning the exchange of information relating to the special schemes for telecommunications, broadcasting or electronic services. Those Articles are applicable for the period from 1 January 2015 to 31 December 2020. Implementing Regulation (EU) No 815/2012 should therefore be repealed with effect from 1 January 2021. However, it should continue to apply until 10 February 2024 as regards the submission of and corrections to VAT returns in respect of supplies of services covered by either of the special schemes referred to in that Implementing Regulation that were carried out before 1 January 2021.

(10) The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Administrative Cooperation,

HAS ADOPTED THIS REGULATION:

(1)

OJ L 268, 12.10.2010, p. 1.

(2)

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

(3)

Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (OJ L 348, 29.12.2017, p. 7).

(4)

Council Directive (EU) 2019/1995 of 21 November 2019 amending Directive 2006/112/EC as regards provisions relating to distance sales of goods and certain domestic supplies of goods (OJ L 310, 2.12.2019, p. 1).

(5)

Commission Implementing Regulation (EU) No 815/2012 of 13 September 2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons (OJ L 249, 14.9.2012, p. 3).