European Parliament legislative resolution of 30 November 2017 on the proposal for a Council directive 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 (COM(2016)0757 — C8-0004/2017 — 2016/0370(CNS))
Date: 2017-11-30
Institutions: Committee on Economic and Monetary Affairs, Committee on Legal Affairs, Committee on the Internal Market and Consumer Protection, European Parliament
Subjects: VAT, broadcasting, electronic commerce, import (EU), provision of services, tax exemption, tax harmonisation, telecommunications, third country




C_2018356EN.01020901.xml










4.10.2018   


EN


Official Journal of the European Union


C 356/209






P8_TA(2017)0471
Value added tax obligations for supplies of services and distance sales of goods *
European Parliament legislative resolution of 30 November 2017 on the proposal for a Council directive 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 (COM(2016)0757 — C8-0004/2017 — 2016/0370(CNS))
(Special legislative procedure — consultation)
(2018/C 356/52)

The European Parliament,






—


having regard to the Commission proposal to the Council (COM(2016)0757),










—


having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0004/2017),










—


having regard to Rule 78c of its Rules of Procedure,










—


having regard to the report of the Committee on Economic and Monetary Affairs (A8-0307/2017),












1.


Approves the Commission proposal as amended;












2.


Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union;












3.


Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;












4.


Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal;












5.


Instructs its President to forward its position to the Council, the Commission and the national parliaments.





Amendment 1


Proposal for a directive


Recital - 1 (new)








Text proposed by the Commission




Amendment





 










(-1)






The difference between expected VAT revenues and VAT actually collected (the ‘VAT gap’) in the Union was approximately EUR 152 billion in 2015 and cross-border fraud amounts to a VAT revenue loss in the Union of approximately EUR 50 billion a year, all of which makes VAT an important issue to be addressed at Union level and the adoption of a definitive VAT regime based on the destination principle essential.











Amendment 2


Proposal for a directive


Recital 3








Text proposed by the Commission




Amendment











(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 these supplies remain subject to VAT in their Member State of establishment. Second, the requirement of having to comply with the invoicing 
and record keeping
 requirements of all Member States to which supplies are made is very burdensome. Hence, to minimise burdens on business, the rules concerning invoicing 
and record keeping
 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 (e.g. 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, it is proposed that such taxable persons should be permitted to use the special scheme for taxable persons not established within the Community.












(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 these 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 (e.g. 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, it is proposed that such taxable persons should be permitted to use the special scheme for taxable persons not established within the Community.









Amendment 3


Proposal for a directive


Recital 3 a (new)








Text proposed by the Commission




Amendment





 










(3a)






While the assessment of the Mini-One Stop Shop (MOSS) has been largely positive, 99 % of the VAT revenue processed via the MOSS is declared by only 13 % of the businesses registered, demonstrating the need for Member States to promote the MOSS to a wider range of small and medium sized enterprises, in order to overcome barriers to cross-border e-commerce.











Amendment 4


Proposal for a directive


Recital 9 a (new)








Text proposed by the Commission




Amendment





 










(9a)






This amending Directive could lead to an increase in administrative costs for small consignments, since relevant packages require a distinguishing mark indicating that the VAT import scheme has been used and the postal sector is required to sort the packages based on whether the VAT import scheme is used. Member States and the Commission should pay close attention to the impact on the postal sector.











Amendment 5


Proposal for a directive


Recital 14








Text proposed by the Commission




Amendment











(14)


The date of application of the provisions of this Directive 
shall
, where relevant, take account of the time needed to put in place the measures necessary to implement this Directive and for 
the
 Member States to adapt their IT system for registration and for declaration and payment of the VAT.












(14)


The date of application of the provisions of this Directive 
should
, where relevant, take account of the time needed to put in place the measures necessary to implement this Directive and for Member States 
and businesses
 to adapt their IT system for registration and for declaration and payment of the VAT.









Amendment 6


Proposal for a directive


Recital 17 a (new)








Text proposed by the Commission




Amendment





 










(17a)






The Commission's proposal is only a building block for closing the VAT gap; further measures are needed to effectively combat VAT fraud in the Union;











Amendment 7


Proposal for a directive


Article 1 — paragraph 1 — point - 1 (new)

Directive 2006/112/EC
Article 14 — paragraph 3 a (new)







Text proposed by the Commission




Amendment





 










(-1)





In Article 14, the following paragraph is added:




‘3a.
   
Where a taxable person, acting in its own name but on behalf of another person, participates in a distance sale of goods imported from third countries or territories in a consignment having an intrinsic value of less than EUR 150, or the equivalent in national currency, and has an annual turnover exceeding EUR 1 000 000 , or the equivalent in national currency, in the current calendar year, and including cases where a telecommunications network, an interface or a portal is used for the purpose of the distance sale, that taxable person shall be deemed to have received and supplied those goods itself.’












Amendment 8


Proposal for a directive


Article 1 — paragraph 1 — point 2

Directive 2006/112/EC
Article 58 — paragraph 2 — point b







Text proposed by the Commission




Amendment











(b)


services are provided to customers located in any Member State other than the Member State referred to in point (a);












(b)


services are provided to customers located in any Member State other than the Member State referred to in point (a); 
and











Amendment 9


Proposal for a directive


Article 1 — paragraph 1 — point 2

Directive 2006/112/EC
Article 58 — paragraph 2 — point c







Text proposed by the Commission




Amendment











(c)


the total value, exclusive of VAT, of such supplies does not in the current calendar year exceed EUR 
10 000 
, or the equivalent in national currency, and did not do so in the course of the preceding calendar year.












(c)


the total value, exclusive of VAT, of such supplies does not in the current calendar year exceed EUR 
35 000 
, or the equivalent in national currency, and did not do so in the course of the preceding calendar year.









Amendment 10


Proposal for a directive


Article 1 — paragraph 1 — point 6

Directive 2006/112/EC
Article 369 — paragraph 2 — subparagraph 2







Text proposed by the Commission




Amendment








‘The Member State of identification shall determine the period throughout which those
 records shall be kept 
by the taxable person not established within the Community.’








‘Those
 records shall be kept 
for a period of five years from the end of the calendar year during which the transaction was carried out.’








Amendment 11


Proposal for a directive


Article 2 — title








Text proposed by the Commission




Amendment





Amendments to Directive 2006/112/EC with effect from 1 
January
 2021.


Amendments to Directive 2006/112/EC with effect from 1 
April
 2021.





Amendment 12


Proposal for a directive


Article 2 — paragraph 1








Text proposed by the Commission




Amendment





With effect from 1 
January
 2021, Directive 2006/112/EC is amended as follows:


With effect from 1 
April
 2021, Directive 2006/112/EC is amended as follows:





Amendment 13


Proposal for a directive


Article 2 — paragraph 1 — point 6

Directive 2006/112/EC
Title V — Chapter 3a — Article 59c — paragraph 1 — point c







Text proposed by the Commission




Amendment











(c)


the total value, exclusive of VAT, of the supplies covered by these provisions does not in the current calendar year exceed EUR 
10 000 
, or the equivalent in national currency, nor did it do so in the course of the preceding calendar year.












(c)


the total value, exclusive of VAT, of the supplies covered by these provisions does not in the current calendar year exceed EUR 
35 000 
, or the equivalent in national currency, nor did it do so in the course of the preceding calendar year.









Amendment 14


Proposal for a directive


Article 2 — paragraph 1 — point 7

Directive 2006/112/EC
Article 143 — paragraph 1 — point ca







Text proposed by the Commission




Amendment











‘(ca)


the importation of goods where the VAT is declared under the special scheme in Chapter 6, Section 4, of Title XII and where, at the latest upon lodging of the import declaration, the VAT identification number of the supplier or of the intermediary acting on his behalf allocated under Article 369q has been provided to the competent customs office in the Member State of importation;’












‘(ca)


the importation of goods where the VAT is declared under the special scheme in Chapter 6, Section 4, of Title XII and where, at the latest upon lodging of the import declaration, the VAT identification number of the supplier or of the intermediary acting on his behalf allocated under Article 369q has been provided to the competent customs office in the Member State of importation
, while the Commission shall specify in an act the precise nature of the import declaration
;’









Amendment 15


Proposal for a directive


Article 2 — paragraph 1 — point 21

Directive 2006/112/EC
Article 369b — paragraph 1







Text proposed by the Commission




Amendment





Member States shall permit any taxable person carrying out intra-Community distance sales of goods and any taxable person not established in the Member State of consumption supplying services to a non-taxable person 
who
 is established or has his permanent address or usually resides 
in that Member State, to use this special scheme
. This special scheme applies to all those goods or services supplied in the Community.


Member States shall permit any taxable person carrying out intra-Community distance sales of goods and any taxable person not established in the Member State of consumption supplying 
any
 services to a non-taxable person 
to use the special scheme under this chapter, regardless of where such non-taxable person
 is established or has his permanent address or usually resides. This special scheme applies to all those goods or services supplied in the Community.





Amendment 16


Proposal for a directive


Article 2 — paragraph 1 — point 29

Directive 2006/112/EC
Article 369l — paragraph 1 — point 5 a (new)







Text proposed by the Commission




Amendment





 










(5a)





The value of the goods, which may not exceed EUR 150 in accordance with this paragraph, shall be determined by the currency conversion pursuant to Article 53 of the Union Customs Code, provided that the goods are being traded in foreign currencies.










Amendment 17


Proposal for a directive


Article 2 — paragraph 1 — point 30

Directive 2006/112/EC
Article 369y — paragraph 1







Text proposed by the Commission




Amendment





Where the 
person for whom the imported goods in consignments of an intrinsic value not exceeding EUR 150 are destined does not opt
 for the 
application of the standard arrangements for
 importation of goods
, including for the application of a reduced VAT rate in accordance with Article 94(2)
, the Member State of importation shall permit the person presenting the goods to customs within the territory of the Community to make use of special arrangements for declaration and payment of import VAT in respect of goods for which the dispatch or transport ends in that Member State.


Where the 
special scheme referred to in Section 4 of Chapter 6 is not used
 for the importation of goods 
in consignments having an intrinsic value not exceeding EUR 150
, the Member State of importation shall permit the person presenting the goods to customs 
on behalf of the person for whom the goods are destined
 within the territory of the Community to make use of special arrangements for declaration and payment of import VAT in respect of goods for which the dispatch or transport ends in that Member State.





Amendment 18


Proposal for a directive


Article 2 — paragraph 1 — point 30

Directive 2006/112/EC
Article 369z — paragraph 1 — point b







Text proposed by the Commission




Amendment











(b)


the person 
presenting
 the goods to customs within the territory of the Community shall be responsible for collecting the VAT from the person for whom the goods are destined.












(b)


the person 
declaring
 the goods to customs within the territory of the Community shall be responsible for collecting the VAT from the person for whom the goods are destined.









Amendment 19


Proposal for a directive


Article 2 — paragraph 1 — point 30

Directive 2006/112/EC
Article 369z — paragraph 2







Text proposed by the Commission




Amendment






2.   Member States shall provide that the person 
presenting
 the goods to customs within the territory of the Community takes appropriate measures to ensure that the correct tax is paid by the person for whom the goods are destined.




2.   Member States shall provide that the person 
declaring
 the goods to customs within the territory of the Community takes appropriate measures to ensure that the correct tax is paid by the person for whom the goods are destined.






Amendment 20


Proposal for a directive


Article 3 — paragraph 1








Text proposed by the Commission




Amendment





With effect from 1 
January
 2021, Title IV of Directive 2009/132/EC is deleted.


With effect from 1 
April
 2021, Title IV of Directive 2009/132/EC is deleted.





Amendment 21


Proposal for a directive


Article 4 — paragraph 1 — subparagraph 4








Text proposed by the Commission




Amendment





They shall apply the provisions necessary to comply with Articles 2 and 3 of this Directive 
with
 from 1 
January
 2021.


They shall apply the provisions necessary to comply with Articles 2 and 3 of this Directive from 1 
April
 2021.