21 Amendments of Jonás FERNÁNDEZ related to 2022/0407(CNS)
Amendment 94 #
Proposal for a directive
Recital 3
Recital 3
(3) VAT revenue loss, known as the ‘VAT Gap’, was in 2020 estimated at EUR 93 billion61 in the Union, a significant part of which consists of fraud, in particular missing trader intra-Community fraud62 , estimated in the range of EUR 40-60 billion63 . In the final report of the Conference on the Future of Europe citizens call for ‘Harmonizing and coordinating tax policies within the Member States of the EU in order to prevent tax evasion and avoidance’, ‘Promoting cooperation between EU Member States to ensure that all companies in the EU pay their fair share of taxes’. The VAT in the Digital Age initiative is consistent with these goals. The current VAT Gap demonstrates the need of tackling VAT cross-border fraud and carousel fraud through the proper implementation of efficient exchange of information mechanisms and adequate means (both human, financial, technical and technological). _________________ 61 The VAT Gap is the overall difference between the expected VAT revenue based on VAT legislation and ancillary regulations and the amount actually collected: https://ec.europa.eu/taxation_customs/busi ness/vat/vat-gap_en 62 Europol: https://www.europol.europa.eu/crime- areas-and-statistics/crime-areas/economic- crime/mtic-missing-trader-intra- community-fraud 63 European Court of Auditors: https://www.eca.europa.eu/Lists/ECADocu ments/SR15_24/SR_VAT_FRAUD_EN.pd f
Amendment 96 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) Member States still have diverging minimum thresholds for qualifying a taxable person for VAT purposes which leads to a difference of treatement according to where the economic activity is located. To foster the level playing field and ease the understanding of reporting obligations of smaller firms operating cross-border, taxable person for VAT purposes means any person (natural or legal) who, independently, carries out any economic activity consisting of a total value of more than EUR 30 000.
Amendment 100 #
Proposal for a directive
Recital 4 a (new)
Recital 4 a (new)
(4a) VAT fraud is often linked with organised crime and a very small number of those organised networks can be responsible for billions of euro in cross- border VAT fraud, affecting not only revenue collection in Member States but also having a negative impact on the Union’s own resources. Therefore, Member States have a shared responsibility for the protection of the VAT revenue of all Member States.
Amendment 102 #
Proposal for a directive
Recital 5
Recital 5
(5) To facilitate the automation of the reporting process for both taxable persons and tax administrations, the transactions to be reported to tax administrations should be documented electronically. The use of electronic invoicing should become the default system for issuing invoices. Nevertheless, Member States should be allowed to authorise other means for domestic supplies for transactions below a threshold of €1000, amount above which the risk of fraud and avoidance at domestic level could have indirect repercutions on other Member States (relocation of businesses, etc) . The issuance of electronic invoices by the supplier and its transmission to the customer should not be conditional on a prior authorisation or verification by the tax administration.
Amendment 121 #
Proposal for a directive
Recital 15
Recital 15
(15) In order to achieve the necessary harmonisation in the reporting of data on intra-Community transactions, the information to be reported should be the same in all Member States, without the possibility for Member States to request additional data. The collection of this data will also make it possible to have better statistics as to the extent of VAT fraud and should make it possible to reduce it.
Amendment 128 #
Proposal for a directive
Recital 18
Recital 18
(18) Member States should not be obliged to implement a digital reporting requirement for supplies of goods and services of a low amount for consideration between taxable persons within their territory. However, if they are to implement such a requirement in the future for domestic transactions below EUR 10 000 , they should align it with the digital reporting requirements for intra- Community transactions. Member States which already have a reporting system for these transactions in place should adapt such systems to ensure that the data are reported in accordance with the digital reporting requirements for intra- Community transactions.
Amendment 149 #
Proposal for a directive
Recital 39
Recital 39
(39) The margin scheme operates by allowing taxable dealers to pay VAT on the difference between the sale price and the purchase price of goods covered by the scheme namely second-hand goods, including capital goodssuch as buildings, machinery, tools and equipment, works of art, collectors' items and antiques. To ensure that the taxation of those specific supplies occurs in the Member State where the customer is established, has his or her permanent address or usually resides, Directive 2006/112/EC should be amended to introduce a new place of supply rule. In addition, Directive 2006/112/EC should be amended to specifically exclude supplies of margin scheme goods from the mandatory application of the reverse charge mechanism. However, to support the objective of a single VAT registration in the Union, and to minimise compliance burdens, taxable dealers that operate under the margin scheme can opt to register to use the Union OSS scheme to declare and pay the VAT due on certain supplies of margin scheme goods via that scheme, without the need to register in multiple Member States.
Amendment 154 #
Proposal for a directive
Recital 41 a (new)
Recital 41 a (new)
(41a) This proposal encompasses several changes in the way VAT revenues will declared. It might have a serious impact on the nature of the work of employees working in the tax administrations. Tax authorities should provide for the necessary training capacity of their employees before the entry into force of the present proposal.
Amendment 159 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 218 – paragraph 1
Article 218 – paragraph 1
1. For the purposes of this Directive, Member State shall accept documents or messages on paper or digital format or in electronic form as invoices if they meet the conditions laid down in this Chapter.
Amendment 167 #
Proposal for a directive
Article 2 – paragraph 1 – point -1 (new)
Article 2 – paragraph 1 – point -1 (new)
Directive 2006/112/EC
Article 9 – paragraph 1
Article 9 – paragraph 1
Amendment 168 #
Proposal for a directive
Article 2 – paragraph 1 – point 1
Article 2 – paragraph 1 – point 1
Directive 2006/112/EC
Article 14 – paragraph 4 – point 1 – point a
Article 14 – paragraph 4 – point 1 – point a
(a) the supply of goods is carried out for a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or for any other non-taxable person; or the supply is a supply of second-hand goods of a minimum value of EUR 1000 , including capital goods such as buildings, machinery, tools and equipment, works of art, collectors’ items or antiques, supplied by a taxable dealer to any other taxable person, where the goods are subject to VAT in accordance with the special arrangements provided for in Title XII Chapter 4, Section 2, of this Directive.;
Amendment 177 #
Proposal for a directive
Article 2 – paragraph 1 – point 7
Article 2 – paragraph 1 – point 7
Directive 2006/112/EC
Article 135 – paragraph 3
Article 135 – paragraph 3
3. The following shall be regarded as having a similar function to the hotel sector: a) The uninterrupted rental of accommodation for a maximum of 45 day31 nights with or without the provision of other ancillary services shall be regarded as having a similar function to the hotel sector.;; b) The provision of 3 or more ancillary significant services during the rental of accomodation.
Amendment 180 #
Proposal for a directive
Article 2 – paragraph 1 – point 10
Article 2 – paragraph 1 – point 10
Directive 2006/112/EC
Article 143 – paragraph 1a
Article 143 – paragraph 1a
For the purposes of the exemption provided for in paragraph 1, point (ca), the Commission shall adopt an implementing act to introduce special measures to prevent certain forms of tax evasion or avoidance by, inter alia, linking the unique consignment number with the corresponding VAT identification number as referred to in Article 369q. It shall inform the European Parliament, EPPO, Eurofisc, OLAF, Eurojust and Europol thereof.
Amendment 188 #
Proposal for a directive
Article 2 – paragraph 1 – point 15 a (new)
Article 2 – paragraph 1 – point 15 a (new)
Directive 2006/112/EC
Article 284
Article 284
(15a) Article 284 is deleted
Amendment 189 #
Proposal for a directive
Article 2 – paragraph 1 – point 15 b (new)
Article 2 – paragraph 1 – point 15 b (new)
Directive 2006/112/EC
Article 285
Article 285
(15b) Article 285 is deleted
Amendment 190 #
Proposal for a directive
Article 2 – paragraph 1 – point 15 c (new)
Article 2 – paragraph 1 – point 15 c (new)
Directive 2006/112/EC
Article 286
Article 286
(15c) Article 286 is deleted
Amendment 191 #
Proposal for a directive
Article 2 – paragraph 1 – point 15 d (new)
Article 2 – paragraph 1 – point 15 d (new)
Directive 2006/112/EC
Article 287
Article 287
(15d) Article 287 is deleted
Amendment 202 #
Proposal for a directive
Article 4 – paragraph 1 – point 3
Article 4 – paragraph 1 – point 3
Directive 2006/112/EC
Article 218
Article 218
For the purposes of this Directive, invoices shall be issued in a structured electronic format. However, Member States may accept documents on paper or other formats as invoices for transactions below a threshold of EUR 1000 or the equivalent in national currency and not subject to the reporting obligations laid down in Title XI Chapter 6. Member States shall allow for the issuance of electronic invoices which comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU of the European Parliament and of the Council. The Commission shall adopt an implementing act establishing any necessary supplementary specification regarding the European standard. The issuance of electronic invoices by taxable persons and their transmission shall not be subject to a prior mandatory authorisation or verification by the tax authorities.;
Amendment 213 #
Proposal for a directive
Article 4 – paragraph 1 – point 5
Article 4 – paragraph 1 – point 5
Directive 2006/112/EC
Article 223
Article 223
(5) Article 223 is deleted;replaced by the following : ‘Member States shall allow taxable persons to issue summary electornic invoices which detail several separate supplies of goods or services provided that VAT on the supplies mentioned in the summary invoice becomes chargeable during the same calendar month’
Amendment 217 #
Proposal for a directive
Article 4 – paragraph 1 – point 6
Article 4 – paragraph 1 – point 6
Directive 2006/112/EC
Article 226 – paragraph 1 – point 17
Article 226 – paragraph 1 – point 17
(17) the IBAN number of the supplier’s bank account to which the payment for the invoice will be credited. If the IBAN number is not available, any other identifier which unambiguously identifies the bank account to which the invoice will be credited; In case of multiple IBANs at the disposal of the taxpayer, the taxpayer should indicate to the customer to which IBAN the payment should be done;
Amendment 223 #
Proposal for a directive
Article 4 – paragraph 1 – point 10
Article 4 – paragraph 1 – point 10
Directive 2006/112/EC
Article 263 – paragraph 1 – subparagraph 3
Article 263 – paragraph 1 – subparagraph 3
Member States may allow, free of charge for the transmission of the data from electronic invoices using other data formats which ensure interoperability with the European Standard on electronic invoicing.