Directive 2017/2455 - Amendment of Directive 2006/112/EC and Directive 2009/132/EC as regards certain VAT obligations for supplies of services and distance sales of goods - Main contents
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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| Legal instrument | Directive |
|---|---|
| Number legal act | Directive 2017/2455 |
| Original proposal | COM(2016)757  |
| CELEX number i | 32017L2455 |
| Document | 05-12-2017; Date of adoption |
|---|---|
| Publication in Official Journal | 29-12-2017; OJ L 348 p. 7-22 |
| Effect | 18-01-2018; Entry into force Date pub. +20 See Art 5 |
| End of validity | 31-12-9999 |
| Transposition | 31-12-2018; Adoption See Art 4.1 01-01-2019; Application See Art 4.1 30-06-2021; Adoption See Art 4.1 And 32020D1109 01-07-2021; Application See Art 4.1 And 32020D1109 |
29.12.2017 |
EN |
Official Journal of the European Union |
L 348/7 |
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
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the European Parliament (1),
Having regard to the opinion of the European Economic and Social Committee (2),
Acting in accordance with a special legislative procedure,
Whereas:
(1) |
Council Directive 2006/112/EC (3) provides for special schemes for charging value added tax (VAT) for non-established taxable persons providing telecommunications, broadcasting or electronically supplied services to non-taxable persons. |
(2) |
Council Directive 2009/132/EC (4) provides for an exemption from VAT of imports of small consignments of negligible value. |
(3) |
The assessment of those special schemes as introduced on 1 January 2015 has identified a number of areas for improvement. First, the burden for micro-businesses established in a Member State occasionally supplying such services to other Member States of having to comply with VAT obligations in Member States other than their Member State of establishment should be reduced. A Community-wide threshold should therefore be introduced up to which those supplies remain subject to VAT in their Member State of establishment. Second, the requirement of having to comply with the invoicing requirements of all Member States to which supplies are made is very burdensome. Hence, to minimise burdens on business, the rules concerning invoicing should be those applicable in the Member State of identification of the supplier making use of the special schemes. Third, taxable persons not established in the Community but having a VAT registration in a Member State, for example because they carry out occasional transactions subject to VAT in that Member State, can use neither the special scheme for taxable persons not established in the Community, nor the special scheme for taxable persons established in the Community. As a consequence, such taxable persons should be permitted to use the special scheme for taxable persons not established within the Community. |
(4) |
Furthermore, the assessment of the special schemes for the taxation of telecommunications, broadcasting or electronically supplied services introduced on 1 January 2015 has shown that the requirement to submit the VAT return within 20 days following the end of the tax period covered by the return is too short a time limit, in particular for supplies through a telecommunications network, an interface or a portal, where the services supplied through that network, interface or portal are presumed to be supplied by the operator of the network, interface or portal, who has to collect the information to complete the VAT return from each single service supplier. The assessment has also shown that the requirement to make corrections in the VAT return of the tax period concerned is very burdensome for taxable persons, as it may require them to re-submit several VAT returns every quarter. As a consequence, the deadline to submit the VAT return should be extended from 20 days to the end of the month following the end of the tax period and taxable persons should be allowed to correct previous VAT returns in a subsequent return instead of in the returns of the tax periods to which the corrections relate. |
(5) |
To avoid that taxable persons supplying services other than telecommunications, broadcasting or electronically supplied... |
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