Changes from report parliamentary committee draft to plenary report

AddedClarifying the text

AddedDirective 2006/112/EC

AddedArticle 2 – paragraph 1 – point 27, Article 369xa – paragraph 1 – point 1: (1) ‘transfer of own goods’ means the transfer of goods to another Member State in accordance with Article 17(1), including transfers pursuant to Article 14a(3).

AddedDirective 2006/112/EC

AddedArticle 2 – paragraph 1 – point 27, Article 369xe – paragraph 1 – point b: deleted

AddedDirective 2006/112/EC

AddedArticle 2 – paragraph 1 – point 27, Article 369xh – paragraph 1 – subparagraph 1: The VAT return shall be made out in EUR or, for Member States which have not adopted the euro, in their national currency.

AddedArticle 3 – title: Amendments to Directive 2006/112/EC with effect from 1 January 2027

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 2, Article 138 – paragraph 1a: deleted / (deleted)

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 3, Article 218: For the purposes of this Directive, invoices shall be issued in a structured electronic format. For transactions not subject to the reporting obligations laid down in Title XI Chapter 6, Member States may disallow the issuance of documents on paper or other formats as invoices as of 1 January 2028. 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. Member States may also allow for the issuance of electronic invoices in a different format, in accordance with Article 217.

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 4, Article 222 – paragraph 1: For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of goods or services for which VAT is payable by the customer pursuant to Articles 194 and 196, an invoice shall be issued no later than 8 working days following the chargeable event;

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 4, Article 222 – paragraph 1 a (new): Practical solutions to reduce implementation costs shall be proposed by the Commission to businesses before ... [the date of entry into force of this Directive].

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 4, Article 222 – paragraph 1 b (new): This Article shall not apply to defence-related purchases exempted under Articles 143 and 151.

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 5, Article 223: deleted

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 6, Article 226 – paragraph 1 – point 16: (16) in the case of a corrective invoice, the sequential number which identifies the corrected invoice, as referred to in point (2), or the serial number of the corrected invoice, or the number or other similar identifier of the agreement from which the correction results, as referred to in point (2);

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 6, Article 226 – paragraph 1 – point 17: deleted

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 6, Article 226 – paragraph 1 – point 18: deleted

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 6, Article 226 – paragraph 1 – 18 a (new): (18a) the core elements of an electronic invoice as set out in Article 6 of Directive 2014/55/EC, with the exception of points (a), (b), (i) and (k), which are not necessary in terms of VAT logic;

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 9 – point a, Article 262 – paragraph 1 – introductory part: Every taxable person identified for VAT purposes shall submit without undue delay to the Member State in which that person is established or identified for VAT purposes the following data on each supply and transfer of goods carried out in accordance with Article 138, on each intra-Community acquisition of goods in accordance with Article 20 and each supply of a service that is taxable in a Member State other than that in which the supplier is established:;

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 10, Article 263 – paragraph 1 – subparagraph 1: The data referred to in Article 262(1) shall be transmitted for each individual transaction carried out by the taxable person no later than 3 working days after the posting date in the taxable person’s accounting books, or after the date the invoice had to be issued where the taxable person does not comply with the obligation to issue an invoice. The data shall be transmitted by the taxable person or by a third party on that taxable person’s behalf. Member States shall provide for the electronic means for submitting such data.

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 10, 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.

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 10, Article 263 – paragraph 2 a (new): 2a. Paragraphs 1 and 2 do not apply to defence-related purchases exempted under Articles 143 and Article 151.

AddedDirective 2006/122/EC

AddedArticle 4 – paragraph 1 – point 17, 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 data on the supplies of goods and services for consideration made available to them by other taxable persons.

AddedArticle 4 – paragraph 1 – point 17, Article 2006/112/EC, Article 271a – paragraph 2: deleted

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 17, Article 271b – paragraph 1: Where a Member State requires to send the data pursuant to Article 271a, the taxable person, or a third party on behalf of the taxable person, shall transmit that data on a transaction-by-transaction basis by no later than 5 working days after the posting date in the taxable person’s accounting books or after the date the invoice had to be issued where the taxable person does not comply with the obligation to issue an invoice. Member States shall allow for the transmission of data from electronic invoices which comply with the European standard on electronic invoicing referred to in Directive 2014/55/EU that covers semantic and syntactic standards, but not transmission modes.

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 17, Article 271b – paragraph 2 a (new): For B2C transactions and transactions with non-Union operators, Member States may allow for the transmission of the data, which are not necessarily to be drawn from electronic invoices using other data formats.

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 17, Article 271c – paragraph 1: By 31 March 2034 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 domestic reporting requirements set out in this Section.

AddedDirective 2006/112/EC

AddedArticle 4 – paragraph 1 – point 18, Article 273 – paragraph 1: Member States may impose other obligations which they deem necessary to ensure the correct collection of VAT and to prevent evasion, subject to the principles of proportionality and of equal treatment as between domestic transactions and transactions carried out between Member States by taxable persons and provided that such obligations do not, in trade between Member States, give rise to formalities connected with the crossing of borders.

AddedArticle 5 – paragraph 1 – subparagraph 1: Member States shall adopt and publish, by 31 December 2024, the laws, regulations and administrative provisions necessary to comply with Article 1 of this Directive. They shall immediately inform the Commission thereof.

AddedArticle 5 – paragraph 1 – subparagraph 2: They shall apply those provisions from 1 January 2025 for companies with more than 250 employees and from 1 January 2026 for all other companies.

AddedArticle 5 – paragraph 2 – subparagraph 1: Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with Article 2 of this Directive.

AddedArticle 5 – paragraph 2 – subparagraph 2: They shall apply those provisions from 1 January 2026.

AddedArticle 5 – paragraph 3 – subparagraph 1: Member States shall adopt and publish, by 31 December 2026, the laws, regulations and administrative provisions necessary to comply with Article 3 of this Directive.

AddedArticle 5 – paragraph 3 – subparagraph 2: They shall apply those provisions from 1 January 2027.

AddedArticle 5 a (new): Article 5a / Review Clause / (1) By 31 December 2024, the Commission shall present a report on the VAT one-stop shop to the European Parliament and to the Council. The report shall in particular: / (a) analyse the effectiveness of the VAT one-stop shop and identify remaining shortcomings; / (b) explore the merits of further extending the VAT one-stop shop towards the remaining areas of business-to-consumer transactions that are not yet covered; / (c) explore the merits of extending the scope of the one-stop shop to also cover business-to-business transactions; / (d) explore areas to further simplify the procedures for small and medium-sized companies and thus to encourage single market integration. / If appropriate, the report shall be accompanied by a legislative proposal.