Considerations on COM(2022)704 - Amendment of Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes

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dossier COM(2022)704 - Amendment of Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes.
document COM(2022)704 EN
date December  8, 2022
 
(1) For the proper functioning of the deemed supplier model, for platforms, portals, or similar means facilitating the supply of short-term accommodation rental or passenger transport services, as referred to in Article 28a of Directive 2006/112/EC it is necessary to specify certain elements of the measure.

(2) It is necessary to define the term ‘facilitates’ to provide taxable persons who facilitate, 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, legal certainty as to whether the deemed supplier measure applies to those taxable persons. Certain providers, including those that provide listings, should be explicitly excluded from the measure because they do not enter into direct competition with the traditional, non-digital sectors.

(3) It is necessary to specify how taxable persons who facilitate, 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, should identify the status of the underlying supplier of the service. Where a VAT identification number is not provided, those taxable persons should be deemed to have received and supplied the services themselves. The taxable person facilitating the supply is not required to carry out extensive validation of the VAT identification number supplied by the underlying supplier of the service.

(4) Certain Member States allocate a VAT identification number to taxable persons who do not charge VAT on their supplies, including taxable persons who use the special scheme for small enterprises as set out in Title XII, Chapter 1, of Directive 2006/112/EC. In order that the taxable person facilitating the supply can identify whether the deemed supplier model applies or not, it is necessary to set out that, in those cases, the underlying supplier should not provide that VAT identification number to the taxable persons who facilitate, 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.

(5) Taxable persons who facilitate, 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, should not be held responsible for payment of any VAT due when acting on information provided by the underlying supplier, if those taxable persons can demonstrate that they could not reasonably have known that that information was incorrect.

(6) Taxable persons who facilitate, 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 and who are the deemed supplier should be able to easily identify the status of the customer, that is to say the receiver of the underlying services. In order to facilitate such identification and to reduce the administrative burden on those taxable persons, those taxable persons should assume that the customer is a taxable person where a VAT identification number is provided, and a non-taxable person where no VAT identification number is provided.

(7) A new One Stop Shop (OSS) simplification scheme for taxable persons who are transferring certain own goods cross-border is to be introduced in Directive 2006/112/EC. In order to implement that specific scheme in the overall framework of the VAT special schemes provided for in Title XII, Chapter 6 of Directive 2006/112/EC, specific rules pertaining to VAT identification, conditions for exclusion from the scheme, VAT returns and record keeping obligations should be provided in Council Implementing Regulation (EU) No 282/2011 12 .

(8) As the new OSS simplification scheme will be comprehensive and encompasses cross-border movements of goods that are currently covered by call-off stock arrangements, those arrangements are to be removed from Directive 2006/112/EC. The implementing provisions pertaining to those specific arrangements are no longer required and therefore should be deleted from Implementing Regulation (EU) No 282/2011.

(9) The use of the Import One-Stop-Shop special scheme is to be made mandatory for electronic interfaces facilitating as deemed supplier certain distance sales of imported goods by changes introduced into Directive 2006/112/EC. The mandatory nature of that scheme affects the conditions for identification and exclusions for those taxable persons. Therefore these conditions should be amended in Implementing Regulation (EU) No 282/2011.

(10) Under Article 242a of Directive 2006/112/EC, taxable persons who facilitate, through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods or services to a non-taxable person within the Community in accordance with the provisions of Title V of that Directive are obliged to keep records of those supplies. However, information is only required in respect of supplies of goods or services that are facilitated by the electronic interface and is not required in cases where the deemed supplier rule applies. In order to support the fight against VAT fraud, such information relating to underlying suppliers should also be included in the mandatory set of information to be kept by deemed suppliers who are registered to use the special One Stop Shop simplification schemes. Those additional data elements should allow a comparison of information reported by platforms with payment data on cross-border transactions available in the central electronic system of payment information as established by, Chapter V, Section 2, of Council Regulation (EU) No 904/2010 13 and entering into force on 1 January 2024.

(11) The elements of Directive 2006/112/EC which require amendments to Implementing Regulation (EU) No 282/2011 are to be transposed by Member States into national legislation by 31 December 2024. Therefore it is necessary that the amendments to that Regulation are applicable from 1 January 2025.

(12) Implementing Regulation (EU) No 282/2011 should therefore be amended accordingly,