Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return
Date: 2013-10-23
Institutions: European Commission
Subjects: VAT, domestic market, tax harmonisation, tax return













EUR-Lex - 52013PC0721 - EN











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52013PC0721

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return /* COM/2013/0721 final - 2013/0343 (CNS) */









EXPLANATORY MEMORANDUM
1.           CONTEXT OF THE PROPOSAL
The VAT system requires businesses to
complete periodic VAT returns detailing information necessary for the payment
and control of VAT and this can be especially complex when submitting VAT
returns in different Member States. The complexity is the result of providing
different information, the information not having harmonised definitions, the
lack of good common guidance, different rules and procedures for the submission
and corrections, and needing to use the national language. This all leads to an
increase in burdens on business, reduced accuracy and timeliness of VAT
declarations, and restricts cross-border trade.
To address these problems the Commission
sought stakeholder views on a standard VAT declaration through the consultation
on the Green Paper on the Future of VAT[1].
Positive replies from stakeholders led the Commission to include in the
Communication on the Future of VAT[2]
a commitment to come forward with a proposal for a standard VAT declaration
before the end of 2013.
The proposal supports other Commission
initiatives. The Action Programme for Reducing Administrative Burdens in the EU
is helped by a high-level group, in place until October 2014, which advises the
Commission on reducing administrative burdens linked to EU legislation. It
focuses on SMEs and micro enterprises, as well as how to make Member State public administrations more efficient and responsive to the needs of stakeholders
when implementing EU legislation. The standard VAT declaration fits well with
these burden reduction aims.
Building on the "Think Small
First" principle from the Small Business Act by cutting "red
tape" for SMEs is a key Commission aim. The recent Communication on Smart
regulation - Responding to the needs of small and medium-sized enterprises has
highlighted, from an on-line survey of SMEs, the VAT Directive[3] as an area of EU legislation
most burdensome. The VAT declaration, in particular, is identified as an area
where divergences constitute an obstacle to EU trade. This proposal aims to
reduce burdens on all business, and particularly SMEs, and is highlighted in
the Communication on Smart regulation[4].
Businesses increasingly complain that in
doing business in the EU, it can be difficult to be VAT compliant. This can be
particularly true for e-commerce and the supply of goods in the internal market,
where the customer is a private individual and the supplier needs to register,
declare and pay the VAT in the Member State of the customer. These obligations
can create obstacles to cross-border trade and a standard VAT return can reduce
those obstacles. The Single Market Act II[5]
is therefore calling for the introduction of a standard VAT return.
Moreover, growth-friendly fiscal
consolidation is one of the five priorities of the Annual Growth Survey 2012.
As VAT represents around 21% of national tax revenues, and with 12% of VAT
receipts uncollected, a more efficient fraud proof VAT system is needed. The
exchange of timely information between Member States is a key element in
reducing fraud and improving compliance and a standard VAT return can help in
this regard.
2.           RESULTS OF CONSULTATIONS WITH THE
INTERESTED PARTIES AND IMPACT ASSESSMENTS
Consultation
of interested parties
The standard VAT declaration has been the subject
of several consultations. It was included in the Green Paper on the Future of
VAT for which the results can be found at:
http://ec.europa.eu/taxation_customs/common/consultations/tax/2010_11_future_vat_en.htm
Businesses and Member States have been
consulted during the study undertaken by PwC which included a Fiscalis seminar
organised in October 2012. In addition businesses have been further consulted
in meetings of the VAT Expert Group in January 2012 and in the Small Business Act
follow-up meeting with SME stakeholders in April 2013, and Member States in the Group on the Future of VAT held in January 2013. 
Results of the VAT Expert Group can be found
at:
http://ec.europa.eu/taxation_customs/taxation/vat/key_documents/expert_group/index_en.htm
Results of the Group on the Future of VAT
can be found at:
http://ec.europa.eu/taxation_customs/taxation/vat/key_documents/discussions_member_states/index_en.htm
Impact
Assessment
The proposal is accompanied by an Impact
Assessment. 
Of the options evaluated in detail the
preferred option is for a standard VAT return, mandatory for Member States and
for business, which provides a list of standardised information of which only a
small number of items are required in all cases. This maximises the burden
reduction for businesses while limiting the cost for Member States.
The preferred option is estimated to reduce
administrative burdens by a maximum of EUR 15 billion per annum.
3.           LEGAL ELEMENTS OF THE PROPOSAL
The proposal is based on Article 113
of the Treaty on the Functioning of the European Union (TFEU) to the extent
that harmonisation is necessary to ensure the functioning of the internal
market and to avoid distortion of competition.
Subsidiarity
principle
The objectives of the proposal cannot be
sufficiently achieved by the Member States. Standardisation of the VAT return
obligation can only be achieved through the EU's legislative process by
amending the VAT Directive which sets out the relevant rules of the VAT return.
The scope of the proposal is limited to
what can only be achieved with EU legislation and therefore complies with the
subsidiarity principle.
Proportionality
principle
The amendments to the VAT Directive are
necessary to achieve a standardisation of VAT returns and to limit the
information requirements to that necessary for the control and collection of
VAT so as to reduce burdens on business and remove obstacles to the proper
functioning of the internal market.
In addition distortions of competition can
be better avoided through the enhanced possibilities of control which a
standard form offers to Member States.
The proposal therefore complies with the
proportionality principle.
Choice of
instruments
The proposed instrument is a Directive as
the legislation being amended is a Directive and so no other legislative act
would be suitable.
Explanatory
documents
Member States are required to communicate
to the Commission the text of national provisions transposing the Directive as
well as providing an explanatory document explaining the relationship between
the components of this directive and the corresponding parts of national
transposition instruments. This is justified and proportional.
4.           BUDGETARY IMPLICATION
The proposal has no negative impact on the
EU budget.
5.           DETAILED EXPLANATION OF THE PROPOSAL
The idea behind a standard VAT declaration
is to allow all businesses to provide standardised information to each Member State submitted in a common, preferably electronic, format. In this way a business
submitting a VAT return in one Member State can easily complete and submit a
VAT return in another Member State because the information and submission is
standardised.
The standard VAT declaration should be
available to all businesses because to limit it to certain categories of
businesses would only serve to reduce its scope, increase complexities and
thereby lower burden reduction. Equally to lower costs and complexities for
Member States only one VAT return should be offered at the level of the EU, the
standard VAT declaration. 
The proposal addresses issues in relation
to the content, submission in terms of when and how, and corrections of the
standard VAT return. For the content it is both the amount of information and
standardising that information that are the key elements in reducing burdens on
business. The proposal lists a maximum number of twenty six boxes of
information to be completed by business for which Member States may choose to
exempt businesses from all but five. The information provided should be
consistent in all Member States so that information declared in one Member State is determined in exactly the same way as it is in all the other Member States.
Additionally Member States may require
extra information for the control and administration of VAT for specific
regions, territories, or special regimes allowed exceptionally in VAT
legislation. Only in these duly justified cases may Member States require
businesses to provide more than the twenty six standard boxes of information. 
For the submission the proposal provides
for a minimum standard. All businesses should be allowed to submit monthly VAT
returns, with VAT being due and paid by the end of the month following the VAT
return period. Beyond that Member States may introduce further burden
reductions to allow for longer VAT return periods of up to one year and to
extend the due date for submission and payment by up to a further month. This
should ensure that no business is required to file more frequent VAT returns
nor submit or pay the VAT due within a reduced deadline.
The proposal also encourages electronic
filing. Businesses should have the right to submit in all Member States the
standard VAT return electronically, including by electronic file transfer, using
advanced electronic signatures interoperable throughout the EU or other
technologies offering a similar level of security.
To ensure that certain technical aspects of
the VAT return are standardised, which cannot be achieved through a directive,
scope is provided in the proposal for the use of the comitology procedure. This
is envisaged where needed for the technical details of the return, for the common
definitions and procedures, for the detailed treatment of corrections, as well
as for the common methods of electronic submission.
Articles 178,
185, 211, 271 and 318
Where the VAT Directive uses the term
"VAT return" this has been replaced with the term "standard VAT
return" to avoid confusion as Chapter 5 in Title XI has been
split into two sections, namely "Standard VAT return" and "Other
returns and information". This affects the changes to Articles 178,
185, 211, 271 and 318.
The definition of "VAT return" in
point 5 of Article 357 and point 4 of Article 358 from
1 January 2015 is specific to the Chapter relating to the special schemes
for non-established taxable persons supplying telecommunications, broadcasting
and electronic services to non-taxable persons and can be left unchanged.
Articles 206
and 252
Article 206 in its current form allows
Member States to opt for a different payment deadline than the one of
submitting the VAT return and to require interim payments. Such a provision
which allows the coexistence of different payment deadlines would partially
remove the benefits of the proposed standard VAT return. Therefore, the general
rule that the payment of VAT is made when the standard VAT return is submitted
is maintained in Article 206 but the possibility for Member States to
choose any other payment date is removed. 
By Article 252 the standard VAT return
is to be submitted by the end of the month following the standard VAT return
period. To avoid in some cases reducing payment deadlines for businesses Member
States are allowed to extend the deadline for submission of the standard VAT
return by a further month. Thus the VAT return and payment are both due at a
minimum of one month and a maximum of 2 months after the end of the VAT
return period.
The standard VAT return period is set in
Article 252 at one month. However, to prevent businesses having to submit
more frequent standard VAT returns than is currently the case Member States can
allow businesses to submit standard VAT returns for a period of up to one year.
In line with the common Union’s policy concerning
the definition of micro, small and medium-sized enterprises[6], for micro enterprises with an
annual turnover less than EUR 2 000 000 they can submit
quarterly VAT returns unless there is a risk to the control and collection of
VAT. 
Article 250
Five items of information are required on
all standard VAT returns corresponding to output and input tax, the associated
net figures and the net amount to pay or to be refunded. All Member States
currently require this information and this is covered by the current
Article 250(1).
Common rules for the correction of VAT
returns are necessary to achieve the desired level of standardisation. Member States
should however be allowed to determine their own correction period as these
periods are closely linked to national audit procedures. Therefore, in the
second paragraph, the principle of allowing taxable persons to correct VAT
returns under a time period determined by Member States is introduced. The
total value of intra-Community supplies of goods and of intra-Community
acquisitions of goods can be established on the basis of the EU sales lists and
thus should not be included in the standard VAT return. However, a transitional
period is necessary to adjust national statistical systems which currently, for
the compilation of intra-Community trade in goods statistics[7], rely to a high degree on the
information provided in VAT returns.
Article 251
In addition to mandatory information on the
standard VAT return other information may be required by Member States for risk
analysis and control purposes. To reduce burdens on business and to exclude
information needed for statistical, and not VAT, purposes the additional
information requirements should be standardised and kept to a minimum.
Part of the additional information is
specific to certain transactions in the VAT Directive and is standardised. Article 251(1)
allows extra standardised information in relation to sales and VAT due and
contains eight items of information. Article 251(2) allows thirteen items
of standardised information in relation to purchases and deductible VAT.
However, other additional information is necessary
where Member States apply special rules in certain regions or territories or
for special schemes applying to certain taxable persons or transactions. This
is provided for in Article 251(3). Due to its specific character, the
content of additional information referred to in Article 251(3) will be
standardised through the comitology procedure. 
To provide transparency and to facilitate
business compliance where Member States require additional information this
should be notified to the appropriate committee.
New
Article 252a
E-filing should be further promoted and
although Member States must allow, and may require, electronic submission this
should be further enhanced to allow file transfer, as is the case with
recapitulative statements, and to provide common secure methods of transmission
including the use of advanced electronic signatures. The definitions used in
this Article are in line with the Directive 1999/93/EC[8] on electronic signatures. However
these definitions may need to be adapted after the adoption of the Commission
proposal on the Regulation on electronic identification and trust services for
electronic transactions in the internal market[9].
This article standardises further the
current Article 250(2).
Article 253
This is deleted as it is a specific measure
applicable only to Sweden and would be contrary to the aims of a standard VAT
return.
Article 254
The content of this article is moved to a
new Article 257a in a new Section 2 under the heading of "Other
returns and information". This is because any specific information
required from the seller of a new means of transport under the current Article 254
should not be included in a standard VAT return but the information is nevertheless
still needed.
Article
255
This article replaces Articles 255,
256 and 257 and brings them together in a single article. There is no change of
substance.
Articles 256
and 257
The content of these articles is moved to
Article 255.
Articles
258 and 259
Article 258 on the submission of
information relating to intra-Community acquisitions of new means of transport
and of products subject to excise duties, as well as Article 259 on the
information needed to check the correct application of rules relating to the
acquisition of new means of transport are still needed but are amended to
reflect the fact that this information may be required in other returns.
Article 260
The information on the importation of goods
is now included in Articles 251(1)(g) and 251(2)(g) and consequently this
article should be deleted.
Article 261
Member States are no longer allowed to
require taxable persons to submit an annual summarising VAT return that details
all the transactions declared in the previous year's periodic VAT returns and
which provides the information necessary for any adjustments. The adjustments
are included in the standard VAT return through Article 251(2)(h) and Article 261
should, therefore, be deleted.
New
Articles 255a and 255b
As was the case with the VAT return for the
special schemes for non-established taxable persons supplying
telecommunications, broadcasting and electronic services to non-taxable
persons, the VAT Directive should set out the information requirements and a
Commission Implementing Regulation should provide the technical details. These
articles replicate that procedure by providing that the technical details
relating to the information referred to in Articles 250 and 251, common definitions
and procedures for the submission of the information, common procedures by
which corrections can be made and common electronic methods beyond using
advanced electronic signatures may be agreed upon through a Commission
Implementing Regulation using the comitology procedure.
New
Article 257a
Article 254 is moved to a new Section 2
on "Other returns and information" as the information on the sale of
new means of transport is not included in the standard VAT return.
Article 272
In order to ensure a consistent application
of the standard VAT return Member States should only be allowed to release
taxable persons from the requirement to submit a VAT return in certain limited
cases. These cases are when the taxable person is not subject to VAT on his intra-Community
acquisitions, or is covered by the exemption for small enterprises or the
common flat rate scheme for farmers.
Article 273
To ensure that the standard VAT return is indeed
standardised Member States should not be allowed to impose additional standard VAT
return obligations on businesses other than those mentioned and therefore the
option to do so in Article 273 is excluded as regards the standard VAT return.
2013/0343 (CNS)
Proposal for a
COUNCIL DIRECTIVE
amending Directive 2006/112/EC on the
common system of value added tax as regards a standard VAT return
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[10],
Having regard to the opinion of the
European Economic and Social Committee[11],
Acting in accordance with a special
legislative procedure,
Whereas:
(1)       Council Directive 2006/112/EC[12] requires taxable persons to
submit VAT returns but allows flexibility for the Member States to determine
the information needed. This gives rise to disparate rules and procedures
governing the submission of VAT returns in the Union, added complexity for
businesses and VAT obligations that create obstacles to Union trade.
(2)       To reduce burdens on
business and improve the functioning of the internal market a standard VAT
return should be introduced for all businesses trading in the Union. the use of
standardised returns should facilitate the control of VAT returns by the Member
States. 
(3)       It is necessary that
administrative burdens are reduced to a minimum. The information required on
the standard VAT return should therefore have a limited set of mandatory
information. Moreover, as regards the standard VAT return and other returns,
Member States should not be allowed to require other information than the one
laid down in chapter 5 of Title XI of the Directive.
(4)       Member States should be
allowed to require further information from taxable persons and for this
purpose it is appropriate to establish a standardised list of additional
information that may be requested. This is useful in terms of risk analysis and
for control purposes. To ensure transparency and standardisation Member States
requiring such additional information should notify the Standing Committee on
Administrative Cooperation. 
(5)       To allow Member States to
adjust their systems for the compilation of statistics concerning supplies and
acquisitions of goods within the Union, information on the total value of
supplies of goods within the Union and of acquisitions of goods within the Union should be part of mandatory information set out in the standard VAT return until 31
December 2019.
(6)       The tax period should be
monthly for all businesses except for micro enterprises which should submit standard
VAT returns quarterly. It should still be possible for Member States to extend
this period for up to one year in order to reduce the administrative burden. 
(7)       A common minimum deadline
for submitting the standard VAT return should be set at the end of the month
following the tax period to create a minimum standard but with flexibility for
Member States to extend that period by a further month to avoid increasing
burdens on business. 
(8)       Payment deadlines should
be harmonized in order to reduce the administrative burden and the net amount
of VAT should be paid when submitting the standard VAT return or in any event
at the expiry of the deadline by which the standard VAT return must be
submitted. 
(9)       To encourage electronic
filing, the submission of the standard VAT return should be allowed by electronic
means. 
(10)     Given that the standard VAT
return covers all the information needed for any adjustments to be made, it is
appropriate to dispense with the specific requirements for the importation of
goods and for an annual summarising VAT return.
(11)     The standard VAT return
should be used by all businesses making certain similar supplies and therefore
the option for Member States to exempt certain businesses from the obligation
to submit a standard VAT return should be restricted so that the requirement to
submit such a return is applied in a consistent manner throughout the Union.
(12)     For new means of transport
and products subject to excise duty, the information required is specific and
limited in nature. The standardisation of such information in the standard VAT
return is not appropriate. Instead, the information should be collected through
a separate return so as to reduce the burden for the majority of businesses. 
(13)     In order to ensure uniform
conditions for the implementation of Directive 2006/112/EC, implementing powers
should be conferred on the Commission as regards the provision of the technical
details, including a common electronic message for the transmission, a common
set of definitions and procedures for the submission, common procedures by
which corrections can be made and common electronic methods offering a
sufficient level of security for the submission of the standard VAT return.
Those powers should be exercised in accordance with Regulation (EU)
No 182/2011 of the European Parliament and 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[13].
(14)     In accordance with the
Joint Political Declaration of Member States and the Commission of 28 September
2011 on explanatory documents[14],
Member States have undertaken to accompany, in justified cases, the
notification of their transposition measures with one or more documents
explaining the relationship between the components of a directive and the
corresponding parts of national transposition instruments. With regard to this
Directive, the legislator considers the transmission of such documents to be
justified.
(15)     Directive 2006/112/EC
should therefore be amended accordingly,
HAS ADOPTED THIS DIRECTIVE: 
Article 1
Directive 2006/112/EC is amended as
follows:
(1) In Article 178, point (c) is
replaced by the following:
"(c)         for the purposes of
deductions pursuant to point (c) of Article 168, in respect of the
intra-Community acquisition of goods, he must include in the standard VAT
return provided for in Article 250 the amount of VAT due on his intra-Community
acquisitions of goods and he must hold an invoice drawn up in accordance with
Sections 3, 4 and 5 of Chapter 3 of Title XI;"
(2) In Article 185, paragraph 1
is replaced by the following:
"1. Adjustment shall, in particular,
be made where, after the standard VAT return is made, some change occurs in the
factors used to determine the amount to be deducted, for example where
purchases are cancelled or price reductions are obtained."
(3) Article 206 is replaced by the
following:
"Article 206
Any taxable person liable for payment of
VAT must pay the net amount of the VAT when submitting the standard VAT return
provided for in Article 250, or in any event at the expiry of the deadline by
which the standard VAT return must be submitted."
(4) In
Article 211, subparagraph 2 is replaced by the following:
"In particular, Member States may
provide that, in the case of the importation of goods by taxable persons or
certain categories thereof, or by persons liable for payment of VAT or certain
categories thereof, the VAT due by reason of the importation need not be paid
at the time of importation, on condition that it is entered as such in the standard
VAT return to be submitted in accordance with Article 250."
(5) The following Section heading is
inserted before Article 250:
"Section 1
Standard
VAT return"
(6) Articles 250, 251 and 252 are
replaced by the following:
"Article 250 [Article 250(1)]
1. Every taxable person shall submit a
standard VAT return, which includes his VAT identification number or tax
reference number and the tax period concerned, setting out:
(a)          the tax that has become
chargeable; 
(b)          the tax for which deduction is
made;
(c)          the net amount of the VAT to pay
or to be refunded; 
(d)          the total value, exclusive of
VAT, of the transactions for which the tax has become chargeable, including the
value of any exempt transactions;
(e)          the total value, exclusive of
VAT, of the transactions for which deduction is made;
(f)           the total value of the supplies
of goods referred to in Article 138 for tax periods up to 31 December 2019;
(g)          the total value, exclusive of
VAT, of intra-Community acquisitions of goods, or transactions treated as such for
tax periods up to 31 December 2019.
2. Member States shall allow corrections to
be made to the standard VAT return and shall set the time period in respect of which
such corrections may be made. 
Article 251 [Article 251]
1. For transactions in respect of which VAT
has become chargeable during the tax period, in addition to the information
referred to in Article 250(1), Member States may require the standard VAT
return covering a given tax period to show any or all of the following
information: 
(a)     the tax and the total value, exclusive
of VAT, of supplies of goods and services for each rate;
(b)     the total value of the supplies of goods
referred to in Article 138 for tax periods after 31 December 2019;
(c)     the total value, exclusive of VAT, of
supplies of services, other than services that are exempted from VAT in the Member State where the transaction is taxable, for which the recipient is liable to pay the
tax pursuant to Article 196;
(d)     the total value, exclusive of VAT, of
supplies of goods or supplies of services not covered in point (c) for
which the recipient is liable to pay the tax; 
(e)     the total value of the supplies of
goods referred to in points (a) and (b) of Article 146(1);
(f)      the total value of any other exempt
transactions not covered under points (b) to (e); 
(g)     the tax on: 
(i)      intra-Community acquisitions of goods,
or transactions treated as such, pursuant to Articles 21 or 22;
(ii)      supplies of goods or services
received for which the recipient is liable to pay the VAT;
(iii)     the importation of goods where the Member State exercises the option under the second paragraph of Article 211.
2.           For transactions in respect of
which a deduction of VAT is made during the tax period in addition to the
information referred to in Article 250(1), Member States may require the
standard VAT return covering a given tax period any or all of the following
information:
(a)     the tax and the total value, exclusive
of VAT, of the supplies of goods and services received other than those referred
to in points (b) to (g);
(b)     the total value, exclusive of VAT, of
intra-Community acquisitions of goods, or transactions treated as such for tax
periods after 31 December 2019;
(c)     the tax on intra-Community
acquisitions of goods, or transactions treated as such; 
(d)     the tax and the total value, exclusive
of VAT, of supplies of goods or services received for which the recipient is
liable to pay the tax pursuant to Articles 199 or 199a or to a national
measure authorised under Articles 199b or Article 395;
(e)     the tax and the total value, exclusive
of VAT, of supplies of services received, other than services that are exempted
from VAT in the Member State where the transaction is taxable, for which the
recipient is liable to pay the tax pursuant to Article 196;
(f)      the tax and the total value,
exclusive of VAT, of supplies of goods or services not covered by points (c)
and (d) for which the recipient is liable to pay the tax;
(g)     the tax and the total value, exclusive
of VAT, of the importation of goods;
(h)     any adjustment of deductions as
covered by Article 184.
3.           For transactions originating in or
intended for a specific region or territory for which special rules apply or which
are covered by a special scheme outside the normal VAT arrangements, in respect
of which VAT has become chargeable during the tax period, in addition to the
information referred to in Article 250(1), Member States may require the
standard VAT return covering a given tax period to include one or both of the
following:
(a)     information necessary to calculate the
tax that has become chargeable;
(b)     information necessary to calculate the
deductible VAT.
4. Member States shall inform the committee
established by Article 58 of Council Regulation (EU) No 904/2010[15] of national legislative
measures adopted pursuant to paragraphs 1, 2 and 3 of this Article.
Article 252 [Article 252]
1. The standard VAT return shall be
submitted by a deadline to be determined by Member States. That deadline may
not be less than one month and not more than two months, after the end of each
tax period.
2. The tax period shall be set at one
calendar month.
Member States shall, however, allow a tax
period of three calendar months for taxable persons whose annual turnover is no
higher than EUR 2 000 000, or the equivalent in national
currency, as calculated in accordance with Article 288, unless one
calendar month is needed in order to prevent tax evasion or fraud in specific
cases. 
Member States may allow longer tax periods
in other cases provided that those periods do not exceed one year."
(7) The following Article 252a is
inserted:
"Article 252a [Article 250(2)
and new]
Member States shall allow, and may require,
the standard VAT return to be submitted by electronic means. This shall include
the possibility to use electronic file transfer. 
Standard VAT returns submitted by
electronic means shall be accepted by Member States when the authenticity of
the origin and the integrity of their content are ensured by an advanced
electronic signature within the meaning of point (2) of Article 2 of
Directive 1999/93/EC of the European Parliament[16], based on a qualified
certificate and created by a secure signature creation device, within the
meaning of points (6) and (10) of Article 2 of Directive 1999/93/EC
or by other methods offering a similar level of security."
(8) Articles 253 and 254 are deleted.
(9) Article 255 is replaced by the
following:
"Article 255[Articles 255,
256, 257]
Member States shall take the measures
necessary to ensure the following comply with the obligations relating to
submission of a standard VAT return, as laid down in this section:
(a)          the customer of investment gold
as the person liable for payment of VAT pursuant to Article 198(1) or the
customer if, in the case of gold material, semi-manufactured products or
investment gold as defined in Article 344(1), where the Member State exercises
the option provided for in Article 198(2) of designating him as the person
liable for payment of VAT;
(b)          persons who are regarded as
liable for payment of VAT instead of a taxable person not established within
their territory, in accordance with Articles 194 to 197 and
Article 204;
(c)          non-taxable legal persons who are
liable for payment of VAT due in respect of intra-Community acquisitions of
goods, as referred to in Article 2(1)(b)(i)."
(10) The following Articles 255a and 255b
are inserted:
"Article 255a [new]
The following shall be established in
accordance with the procedure provided for in Article 255b:
(a)          the technical details, including
a common electronic message, for the transmission of the information referred
to in Articles 250 and 251;
(b)          a common set of definitions and procedures
for the submission of the information referred to in Articles 250 and 251;
(c)          common procedures by which
corrections can be made to the standard VAT return; 
(d)          common electronic methods
offering a sufficient level of security for the submission of the standard VAT
return.
Article 255b [new]
1. The Commission shall be assisted by the
committee established by Article 58 of Council Regulation (EU) No
904/2010(*). That committee shall be a committee within the meaning of Regulation
(EU) No 182/2011 of the European Parliament and of the Council(**).
2. Where reference is made to this
paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.
__________________________
(*) OJ L 268, 12.10.2010, p. 1.
(**) OJ L 55, 28.2.2011, p. 13."
(11) Articles 256 and 257 are deleted.
(12) The following Section heading is
inserted after Article 255b:
"Section 2
Other
returns and information"
(13) The following Article 257a is
inserted:
"Article 257a
[Article 254]
In the case of supplies of new means of
transport carried out in accordance with the conditions specified in
Article 138(2)(a) by a taxable person identified for VAT purposes for a
customer not identified for VAT purposes, or by a taxable person as defined in
Article 9(2), Member States shall take the measures necessary to ensure
that the vendor communicates all the information needed for VAT to be applied
and its application checked by the tax authorities."
(14) Articles 258 and 259 are replaced by
the following:
"Article
258
Member States shall lay down detailed rules
for the submission of returns in respect of intra-Community acquisitions of new
means of transport, as referred to in Article 2(1)(b)(ii), and
intra-Community acquisitions of products subject to excise duty, as referred to
in Article 2(1)(b)(iii).
Article
259
Member States may require persons who make
intra-Community acquisitions of new means of transport as referred to in
Article 2(1)(b)(ii), to provide, when submitting the return, all the
information needed for VAT to be applied and its application checked by the tax
authorities."
(15) Articles 260 and 261 are deleted. 
(16) In Article 271, the introductory
phrase is replaced by the following:
"By virtue of the authorisation
referred to in Article 269, Member States which set at over three months
the tax period in respect of which taxable persons must submit the standard VAT
return provided for in Article 250 may permit such persons to submit
recapitulative statements in respect of the same period where those taxable
persons meet the following three conditions:"
(17) Article 272 is amended as follows:
(a) In paragraph 1, the second
subparagraph is deleted.
(b) The following paragraph 1a is
inserted:
"1a. Member States may not release the
following taxable persons from the following obligations:
(a)          those referred to in
point (b) of paragraph 1 from the invoicing obligations laid down in
Sections 3 to 6 of Chapter 3 and Section 3 of Chapter 4.
(b)          those referred to in
points (b) and (c) of paragraph 1 from the standard VAT return
obligations laid down in Section 1 of Chapter 5."
(18) In Article 273, the second
paragraph is replaced by the following:
"The option under the first paragraph
may not be relied upon in order to impose additional invoicing and standard VAT
return obligations over and above those laid down in Chapter 3 and in
Section 1 of Chapter 5."
(19) In Article 318(1), the first subparagraph
is replaced by the following:
"In order to simplify the procedure
for collecting the tax and after consulting the VAT Committee, Member States
may provide that, for certain transactions or for certain categories of taxable
dealers, the taxable amount in respect of supplies of goods subject to the
margin scheme is to be determined for each tax period during which the taxable
dealer must submit the standard VAT return provided for in Article 250." 
Article 2
1.           Member States shall bring
into force the laws, regulations and administrative provisions necessary to
comply with this Directive by 31 December 2016 at the latest. They shall
forthwith communicate to the Commission the text of those provisions.
When Member States adopt those provisions, they
shall contain a reference to this Directive or be accompanied by such a
reference on the occasion of their official publication. Member States shall
determine how such reference is to be made.
2.           Member States shall
communicate to the Commission the text of the main provisions of national law
which they adopt in the field covered by this Directive.
Article 3
This Directive shall enter into force on
the twentieth day following that of its publication in the Official Journal
of the European Union.
Article 4
This Directive is addressed to the
Member States.
Done at Brussels,
                                                                       For
the Council
                                                                       The
President
[1]               COM(2010) 695 final
[2]               COM(2011) 851 final
[3]               Council Directive 2006/112/EC of 28 November
2006 on the common system of value added tax (OJ L 347, 11.12.2006,
p. 1)
[4]               COM(2013) 122 final
[5]               COM(2012) 573 final
[6]               Commission Recommendation of 6 May 2003 concerning
the definition of micro, small and medium-sized enterprises (OJ L 124, 20.05.2003,
p. 36)
[7]               Regulation (EC) No 638/2004 of the European
Parliament and of the Council of 31 March 2004 on Community statistics relating
to the trading of goods between Member States and repealing Council Regulation
(EEC) No 3330/91 (OJ L 102, 7.4.2004, p. 1)
[8]               Directive 1999/93/EC of the European Parliament and
of the Council of 13 December 1999 on a Community framework for electronic
signatures (OJ L 13,19.01.2000, p. 12).
[9]               COM/2012/0238 final - 2012/0146 (COD).
[10]             OJ C , , p. .
[11]             OJ C , , p. .
[12]             Council Directive 2006/112/EC of 28 November 2006
on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
[13]             OJ L 55, 28.2.2011, p. 13.
[14]             OJ C 369, 17.12.2011, p. 14.
[15]             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).
[16]             Directive 1999/93/EC of the European Parliament and of
the Council of 13 December 1999 on a Community framework for electronic
signatures (OJ L 13, 19.1.2000, p. 12).