COMMISSION STAFF WORKING DOCUMENT IMPLEMENTATION PLAN Accompanying the document 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 - 52013SC0428 - EN











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52013SC0428

COMMISSION STAFF WORKING DOCUMENT IMPLEMENTATION PLAN Accompanying the document Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return /* SWD/2013/0428 final */









COMMISSION STAFF WORKING DOCUMENT
IMPLEMENTATION PLAN
Accompanying the document
Proposal for a Council Directive
amending Directive 2006/112/EC on
the common system of value added tax as regards a standard VAT return
1.           Introduction
Under the proposed Council Directive to
amend the VAT Directive as regards a standard VAT return, Member States will
have to ensure that the content and rules for submission of their national VAT
returns are adjusted to that required of a standard VAT return. This must be
done in a timely manner to ensure that all affected businesses are aware of and
have the necessary time to adapt their accounting and reporting systems.
While the proposed Council Directive
establishes the content and the rules for submission of the standard VAT return
further details need to be agreed through an Implementing Regulation. This will
include, where appropriate, the common means by which corrections can be made,
a common set of terminology and guidelines, standardised information for
additional boxes relating to specific regions or territories or to special
schemes, and common technical details for electronic submission.
Both the risks relating to external actors
(Member States and businesses) and risks related to the actions to be taken by
the Commission services in the transposition of the standard VAT return
Directive are assessed in the present note[1].
2.           General assistance by the
Commission
The transposition and implementation of a
standard VAT return is a matter for each Member State. In order to help with this
process the Commission will provide general assistance through the following
actions:
·                        
Establishing a contact point in DG TAXUD Unit C1
through which Member States can raise issues to the Commission on the standard
VAT return.
·                        
Providing up to date information on the web site
of DG TAXUD, and where appropriate through CIRCABC, of relevant information
concerning the Directive and thereafter the Implementing Regulation.
3.           Detailed risk assessment
and proposed actions
Concerning specific risks
the following have been identified:
3.1.        Inaccurate transposition
and standardisation not fully achieved
The main aim of the proposed
Council Directive is to ensure that businesses submitting a VAT return in one Member State can easily do so in all other Member States due to the fact that the
information being requested is standardised throughout the EU. While the
Council Directive can state the information required in each box on a standard
VAT return further work will be needed to clarify with greater precision the
exact scope of this information as well as providing additional guidance to
both Member States and businesses. Transposition in time by all Member States
will also be required.
3.2.        Delay in implementation
The project of creating a
standard VAT return will require IT changes for all Member States. This
necessitates planning in setting a budget and timeline for the implementation
of change with sufficient scope and flexibility should unforeseen problems
arise so as to avoid delays. 
3.3.        Businesses not adequately
informed
As businesses will be the
ones completing the standard VAT return, it is imperative they are made fully
aware of the changes and how this will affect them. It is vitally important too
that business is informed of the changes sufficiently far in advance so that
all the necessary accounting and reporting changes can be implemented and
tested.
A series of actions will be
undertaken by the Commission to ensure these specific risks are minimised.
Commission
actions:
The
Commission services intend to:
·                        
Hold Fiscalis seminars or workshops to assist
Member States in the implementation
·                        
Publish Explanatory Notes
·                        
Propose a Commission Implementing Regulation
(discussions in the Standing Committee on Administrative Cooperation – SCAC)
·                        
Organise a VAT Expert Group (VEG) meeting with
business
·                        
Publish information on its website
Action is also required by
the Member States to ensure a smooth implementation.
Member State actions:
The
Member States should:
·                        
Actively and constructively participate in the various
meetings
·                        
Provide explanatory documents on the
transposition of national measures
·                        
Produce implementation plans for the change to a
standard VAT return
·                        
Inform their businesses in a timely and
comprehensive manner of the required changes
Annex 1
Detailed Implementation Plan
A.      Actions by the Commission
to provide general assistance to the Member States
 Objective || Action || Timing 
 Disseminate information and help facilitate the transposition || Provide a contact point for Member States || As soon as the proposal is adopted 
 Disseminate all relevant information || Update the web pages in DG TAXUDs Internet site || As soon as the proposal is adopted 
 Provide relevant information via CIRCABC || As soon as information is available 
B.      Actions by the Commission to
ensure smooth implementation and address potential risks
 Objective || Action || Timing 
 Ensure standardisation of the VAT returns || Hold Fiscalis workshops or seminars || Soon after the adoption of the proposal and until full implementation 
 Publish Explanatory Notes || Within one year of adoption 
 Publish information on the website of DG TAXUD || As soon as the proposal is adopted 
 Evaluate the explanatory documents from Member States on the transposition of national measures || Within three months of receiving the explanatory documents from Member States 
 Propose a Commission Implementing Regulation (discussions in the Standing Committee on Administrative Cooperation – SCAC) || Within 18 months of adoption of the Directive 
 Ensure a timely transposition || Encourage Member States to produce implementation plans for the change to a standard VAT return || Starting three months after the adoption of the proposal 
 Ensure business is adequately informed     || Organise a VAT Expert Group (VEG) meeting with business || Within six months after the adoption of the proposal   
 Publish Explanatory Notes || Within one year of adoption 
 Publish information on the website of DG TAXUD || As soon as the proposal is adopted 
Annex 2
Implementation Timeline
   ||   ||   ||   ||   ||   ||   ||   ||   ||   
   || Period ||   || Description of Commission activity ||   ||   ||   
   ||   ||   ||   ||   ||   ||   ||   ||   ||   
   || Adoption of Directive ||   ||   ||   ||   ||   ||   ||   
   ||   ||   ||   ||   ||   ||   ||   ||   ||   
   || 0 months ||   || Publish information on TAXUD's website ||   ||   ||   
   ||   ||   ||   ||   ||   ||   ||   ||   ||   
   || 6 months ||   || Organise a VAT Expert Group (VEG) meeting with business ||   
   ||   ||   ||   ||   ||   ||   ||   ||   ||   
   || 9 months ||   || Hold a first Fiscalis workshop or seminar ||   ||   ||   ||   
   ||   ||   ||   ||   ||   ||   ||   ||   ||   
   || 12 months ||   || Publish Explanatory Notes ||   ||   ||   ||   
   ||   ||   ||   ||   ||   ||   ||   ||   ||   
   || 24 months ||   || Propose a Commission Implementing Regulation ||   ||   
   ||   ||   ||   ||   ||   ||   ||   ||   ||   
   || Entry into force of Directive and regulation ||   ||   ||   ||   ||   
   ||   ||   ||   ||   ||   ||   ||   ||   ||   
   || 3 months ||   || Evaluate the explanatory documents from Member States ||   
   ||   ||   ||   ||   ||   ||   ||   ||   ||   
   ||   ||   ||   ||   ||   ||   ||   ||   ||   
[1]               It should be noted that possible
adjustments/modifications of the present plan could be necessary in light to
reflect future developments in the implementation of the proposed directive.