21 Amendments of Martin HLAVÁČEK related to 2022/0407(CNS)
Amendment 105 #
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. 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 111 #
Proposal for a directive
Recital 9
Recital 9
Amendment 124 #
Proposal for a directive
Recital 17
Recital 17
(17) Several Member States have put in place divergent reporting requirements for transactions within their territories, leading to significant administrative burdens for taxable persons which operate in different Member States, as they need to adapt their accounting systems to comply with those requirements. In order to avoid the costs derived from such divergence, the systems implemented in Member States to report supplies of goods and services for consideration between taxable persons within their territory should comply with the same features of the system implemented for intra-Community transactions. Member States should provide for the electronic means for the transmission of the information and, as is the case for intra- Community transactions, it should be possible for the taxable person to submit the data in accordance with the European standard laid down in Implementing Decision (EU) 2017/1870, even though the relevant Member State could provide for additional means to transmit the data. The data should be allowed to be sent by the taxable person directly or by a third party on that person’s behalf.
Amendment 127 #
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 for consideration between taxable persons within their territory. However, if they are to implement such a requirement in the future, 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 129 #
(19) In order to evaluate the effectiveness of the intra-Community digital reporting requirements, the Commission should prepare an assessment report evaluating the impact of intra- Community digital reporting requirements on the reduction of the VAT gap and in the implementation and compliance costs for taxable persons and tax administrations, in order to verify whether the system has achieved its objectives or needs further adjustments or any extension to domestic transactions.
Amendment 131 #
Proposal for a directive
Recital 20
Recital 20
(20) Member States should be able to continue to implement other measures to ensure the correct collection of VAT and to prevent evasion. However, they should not be able to impose additional reporting obligations on the transactions that are covered by the digital reporting requirements.
Amendment 142 #
Proposal for a directive
Recital 32
Recital 32
(32) Amongst other measures, Directive (EU) 2017/2455 extended the scope of the Mini OSS to become a broader OSS, covering all cross-border supplies of services to non-taxable persons taking place in the Union and all intra- Community distance sales of goods. Exceptionally, electronic interfaces, such as marketplaces and platforms, which become deemed suppliers for certain supplies of goods within the Union can also declare certain domestic supplies of goods in the Union OSS scheme. To support the objective of a single VAT registration in the Union, the scope of the Union OSS scheme should be further expanded to cover other supplies of goods, including domestic business-to-consumer supplies of goods in the Union by taxable persons who are not identified for VAT purposes in the Member State of consumption, ensuring that businesses do not need to register for VAT in each Member State where such supplies of goods to consumers take place. In addition, the scope of the Union OSS scheme should be expanded to also include domestic supplies of margin scheme goods to any person, when those goods are supplied by a taxable person (taxable dealer) who is not identified in the Member State were such supplies of goods take place. This amendment would allow taxable dealers to benefit from the OSS simplifications, and allow for the VAT due on those supplies to be declared and paid in one Member State of identification via the enlarged Union OSS scheme. However, any extension of the Union OSS scheme to supplies of goods and services by a taxable person to another taxable person should be avoided.
Amendment 145 #
Proposal for a directive
Recital 33
Recital 33
(33) VAT is normally charged and accounted for by the supplier of the goods or services. However, in certain circumstances Member States may provide that, under the reverse charge mechanism, the recipient of the supply, rather than the supplier, is obliged to account for the VAT due. To further support the objective of a single VAT registration in the Union, rules should be laid down for the mandatory application by Member States of the reverse charge mechanism in situations where a supplier is not established for VAT purposes in the Member State in which VAT is due. A supplier, making supplies of goods or services to a person who is identified for VAT in the Member State where the supply is taxable, should be entitled to apply the reverse charge. For control purposes, such supplies should be reported in the recapitulative statement.
Amendment 147 #
Proposal for a directive
Recital 36
Recital 36
(36) In order to ensure uniform conditions for the implementation of Directive 2006/112/EC, powers should be conferred on the Commission to better secure the correct use and the verification process of IOSS VAT identification numbers for the purposes of the exemption provided for in that Directive. This empowerment should allow the Commission to adopt an implementing act to introduce special measures to prevent certain forms of tax evasion or avoidance. Such special measures involve, inter alia, linking the unique consignment number with the IOSS VAT identification number. Those powers should be exercised in accordance with the examination procedure referred to in Article 5 of Regulation (EU) No 182/2011 of the European Parliament and of the Council71 and for this purpose the committee should be the one established by Article 58 of Regulation (EU) No 904/2010 of the European Parliament and of the Council72 . The Commission´s powers should take into account the taxpayers’ rights to confidentiality. _________________ 71 Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13). 72 Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 1).
Amendment 162 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 218 – paragraph 2
Article 218 – paragraph 2
Amendment 163 #
Proposal for a directive
Article 1 – paragraph 1 – point 9
Article 1 – paragraph 1 – point 9
Directive 2006/112/EC
Article 232
Article 232
(9) Article 232 is deleted;replaced by the following: 1.The use of an electronic invoice shall be subject to acceptance by the recipient. 2. By way of derogation from paragraph 1, Member States may provide that the use of electronic invoices issued by taxable persons established within their territory shall not be subject to the acceptance of the recipient established in their territory.’
Amendment 171 #
Proposal for a directive
Article 2 – paragraph 1 – point 3
Article 2 – paragraph 1 – point 3
Directive2006/112/EC
Article 28a – paragraph 1 – introductory part
Article 28a – paragraph 1 – introductory part
Notwithstanding Article 28, a taxable person who facilitates, through the use of an electronic interface such as a platform, portal, or similar means, the supply of short-term accommodation rental, as referred to in Article 135(3), or passenger transport by road within the Union, shall be deemed to have received and supplied those services themselves where the person providing those services is one of the following:
Amendment 183 #
Proposal for a directive
Article 2 – paragraph 1 – point 12
Article 2 – paragraph 1 – point 12
1. Without prejudice to Articles 195 and 196, where the taxable supply of goods or services is carried out by a taxable person who is not establishedidentified for VAT purposes in the Member State in which the VAT is due, Member States shall allow that the taxable person liable for payment of VAT ishall be the person to whom the goods or services are supplied if that person is already identified for VAT purposes in that Member State.
Amendment 186 #
Proposal for a directive
Article 2 – paragraph 1 – point 14 – point a
Article 2 – paragraph 1 – point 14 – point a
Directive 2006/112/EC
Article 242a – paragraph 1a
Article 242a – paragraph 1a
1a. Where a taxable person facilitates, through the use of an electronic interface such as a platform, portal or similar means, the supply of short-term accommodation rental or passenger transport services by road within the Union, and that person is not considered to have received and supplied those services themselves under Article 28a, the taxable person who facilitates the supply shall be obliged to keep records of those supplies.;
Amendment 203 #
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 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 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 224 #
Proposal for a directive
Article 4 – paragraph 1 – point 17
Article 4 – paragraph 1 – point 17
Directive 2006/122/EC
Article 271a – paragraph 1
Article 271a – paragraph 1
1. Member States may require that taxable persons identified for VAT purposes in their territory send electronically to their tax authorities data on the supplies of goods and services made for consideration to other taxable persons within their territory and on the supplies of goods and services for consideration made to them by other taxable persons.
Amendment 225 #
Proposal for a directive
Article 4 – paragraph 1 – point 17
Article 4 – paragraph 1 – point 17
Article 2006/112/EC
Article 271a – paragraph 2
Amendment 226 #
Proposal for a directive
Article 4 – paragraph 1 – point 17
Article 4 – paragraph 1 – point 17
Directive 2006/112/EC
Article 271b – paragraph 1
Article 271b – paragraph 1
Amendment 229 #
Proposal for a directive
Article 4 – paragraph 1 – point 17
Article 4 – paragraph 1 – point 17
Directive 2006/112/EC
Article 271b – paragraph 2
Article 271b – paragraph 2
Amendment 230 #
Proposal for a directive
Article 4 – paragraph 1 – point 17
Article 4 – paragraph 1 – point 17
Article 2006/112/EC
By 31 March 2033 at the latest the Commission shall, based on the information provided by Member States, present to the Council a report on the functioning of the domesticintra-Community reporting requirements set out in this SectionChapter. In that report, the Commission shall assess the need for further harmonisation measures, namely in relation to the domestic reporting requirements, and shall if deemed necessary, make an appropriate proposal for such measures.;
Amendment 232 #
Proposal for a directive
Article 4 – paragraph 1 – point 18
Article 4 – paragraph 1 – point 18
Directive 2006/112/EC
Article 273 – paragraph 2
Article 273 – paragraph 2