P9_TA(2023)0422 – VAT: administrative cooperation arrangements for the digital age – European Parliament legislative resolution of 22 November 2023 on the proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age (COM(2022)0703 – C9-0023/2023 – 2022/0409(CNS)) (Special legislative procedure – consultation)
Date: 2023-11-22
Institutions: Committee on Economic and Monetary Affairs, European Parliament
Subjects: European tax cooperation, VAT, administrative cooperation, digital economy, exchange of information, fraud, information system, intra-EU trade, tax offence




C_202404247EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/4247


24.7.2024






P9_TA(2023)0422

VAT: administrative cooperation arrangements for the digital age


European Parliament legislative resolution of 22 November 2023 on the proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age (COM(2022)0703 – C9-0023/2023 – 2022/0409(CNS))


(Special legislative procedure – consultation)

(C/2024/4247)



The European Parliament,







—


having regard to the Commission proposal to the Council (COM(2022)0703),










—


having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C9-0023/2023),










—


having regard to Rule 82 of its Rules of Procedure,










—


having regard to the report of the Committee on Economic and Monetary Affairs (A9-0324/2023),






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 regulation


Recital -1 (new)







 





Text proposed by the Commission




Amendment





 










(-1)






The Union’s current VAT system which was introduced in 1993 is similar to the European customs system. However, equivalent checks are lacking, which makes it a target for cross-border fraud.











Amendment 2


Proposal for a regulation


Recital 1 a (new)







 





Text proposed by the Commission




Amendment





 










(1a)






The current VAT system would perform better if intra-Community supplies were taxed as if they were domestic transactions. A Council Directive proposal amending Directive 2006/112/EC as regards the introduction of the detailed technical measures for the operation of the definitive VAT system for the taxation of trade between Member States was issued in 2018 and remains under discussion. The provisions included in the amended Council Regulation (EU) No 904/2010 strengthen both the current system and a definitive VAT system.











Amendment 3


Proposal for a regulation


Recital 2







 





Text proposed by the Commission




Amendment











(2)


Council Directive (EU) XX/XXX (15) [OP please insert number and year of the Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age adopted the same day as this Regulation] introduced into Council Directive 2006/112/EC (16) digital reporting requirements (‘DRR’). Those requirements oblige taxable persons identified for VAT purposes to submit to Member States information on each intra-Community supply of goods, on each intra-Community acquisition of goods and on each supply of a service that is taxable in a Member State other than the one in which the supplier is established. Member States need to exchange and process that information on intra-Community transactions to monitor the correct application of VAT and to detect fraud.












(2)


Council Directive (EU) XX/XXX (15) [OP please insert number and year of the Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age adopted the same day as this Regulation] introduced into Council Directive 2006/112/EC (16) digital reporting requirements (‘DRR’). Those requirements oblige taxable persons identified for VAT purposes to submit to Member States information on each intra-Community supply of goods, on each intra-Community acquisition of goods and on each supply of a service that is taxable in a Member State other than the one in which the supplier is established. Member States need to exchange and process that information on intra-Community transactions to monitor the correct application of VAT and to detect fraud. 
Those requirements do not apply to defence-related purchases, which are exempt pursuant to Articles 143 and 151 of Directive 2006/112/EC.











Amendment 4


Proposal for a regulation


Recital 3







 





Text proposed by the Commission




Amendment











(3)


The existing cooperation between Member States’ tax authorities is based on exchanging aggregated information between national electronic systems. The introduction of DRR aims to increase tax collection by providing transaction-by-transaction data to tax administrations in a timely manner. To make those data available to other tax administrations in an efficient manner, and to facilitate a common implementation of analysis and crosschecks, as well as a common interpretation of those analyses and crosschecks, a central system where VAT information is shared is necessary.












(3)


The existing cooperation between Member States’ tax authorities is based on exchanging aggregated information between national electronic systems. The introduction of DRR aims to increase 
the effectiveness of
 tax collection 
procedures
 by providing transaction-by-transaction data to tax administrations in a timely manner. To make those data available to other tax administrations in an efficient manner, and to facilitate a common implementation of analysis and crosschecks, as well as a common interpretation of those analyses and crosschecks, a 
secure and up-to-date
 central system where 
relevant
 VAT information is shared is necessary.









Amendment 5


Proposal for a regulation


Recital 4







 





Text proposed by the Commission




Amendment











(4)


In order to enable Member States to fight VAT fraud more effectively, a central electronic VAT information exchange system (‘central VIES’) for sharing VAT information should be established. That system should receive, from national electronic systems of Member States information about intra-Community transactions as reported by the respective suppliers and acquirers in different Member States. That system should also receive from Member States the VAT identification information of taxable persons making intra-Community transactions. Furthermore, whenever data are changed, the metadata for tracking the modification time should be uploaded into the central VIES as well.












(4)


In order to enable Member States
, the European Public Prosecutor’s Office (EPPO), the European Anti-Fraud Office (OLAF), Eurofisc and the European Union Agency for Law Enforcement Cooperation (Europol)
 to fight VAT fraud more effectively, a central electronic VAT information exchange system (‘central VIES’) for sharing VAT information should be established. That system should receive, from national electronic systems of Member States information about intra-Community transactions as reported by the respective suppliers and acquirers in different Member States. That system should also receive from Member States the VAT identification information of taxable persons making intra-Community transactions. Furthermore, whenever data are changed, the metadata for tracking the modification time should be uploaded into the central VIES as well.









Amendment 6


Proposal for a regulation


Recital 5







 





Text proposed by the Commission




Amendment











(5)


The VAT identification information of taxable persons making intra-Community transactions should be automatically updated in the central VIES without delay whenever identification information changes, except where Member States agree that such update is not pertinent, essential or useful. Such updates are necessary because the validity of the VAT identification numbers of taxable persons is subject to verification as regards the condition for exempting intra-Community supplies provided for in Article 138 of Directive 2006/112/EC. To provide a reasonable level of assurance to tax administrations with regard to the quality and reliability of such information, information on intra-Community transactions should be automatically updated in the central VIES no later than 
1 day
 after the Member State received the information from the taxable person.












(5)


The VAT identification information of taxable persons making intra-Community transactions should be automatically updated in the central VIES without 
undue
 delay whenever identification information changes, except where Member States agree that such update is not pertinent, essential or useful. Such updates are necessary because the validity of the VAT identification numbers of taxable persons is subject to verification as regards the condition for exempting intra-Community supplies provided for in Article 138 of Directive 2006/112/EC. To provide a reasonable level of assurance to tax administrations with regard to the quality and reliability of such information, information on intra-Community transactions should be automatically updated in the central VIES no later than 
three days
 after the Member State received the information from the taxable person.









Amendment 7


Proposal for a regulation


Recital 8







 





Text proposed by the Commission




Amendment











(8)


To assist Member States in their fight against VAT fraud and to detect fraudsters, VAT identification information and VAT information on intra-Community transactions should be retained for 5 years. That period constitutes the minimum period necessary for Member States to carry out controls effectively and investigate suspected VAT fraud or detect such fraud. It is also proportionate considering the massive volume of the intra-Community transaction information and the sensitivity of the information as commercial and personal data.












(8)


To assist Member States in their fight against VAT fraud and to detect fraudsters, VAT identification information and VAT information on intra-Community transactions should be retained for 5 years. That period constitutes the minimum period necessary for Member States 
and, where appropriate, the EPPO
 to carry out controls effectively and investigate suspected VAT fraud or detect such fraud. It is also proportionate considering the massive volume of the intra-Community transaction information and the sensitivity of the information as commercial and personal data.









Amendment 8


Proposal for a regulation


Recital 8 a (new)







 





Text proposed by the Commission




Amendment





 










(8a)






Union business data collected through e-invoicing and e-reporting should, for security reasons and economic sovereignty, be stored physically within the Union.











Amendment 9


Proposal for a regulation


Recital 9







 





Text proposed by the Commission




Amendment











(9)


To detect mismatches in a timely manner and thereby improve the capability to fight VAT fraud, the central VIES should be able to automatically cross-check the information collected from both the supplier and acquirer through the DRR introduced by Directive (EU) XX/XXX [OP please insert number and year of the Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age adopted the same day as this Regulation (17) ]. The results of such cross-checking should be made available to Member States for the appropriate follow-up.












(9)


To detect mismatches in a timely manner and thereby improve the capability to fight VAT fraud, the central VIES should be able to automatically cross-check the information collected from both the supplier and acquirer through the DRR introduced by Directive (EU) XX/XXX [OP please insert number and year of the Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age adopted the same day as this Regulation (17) ]. The results of such cross-checking should be made available to Member States for the appropriate follow-up. 
For security reasons, the DRR do not apply to defence and national security contracts.











Amendment 10


Proposal for a regulation


Recital 10 a (new)







 





Text proposed by the Commission




Amendment





 










(10a)






To ensure a streamlined process, it is necessary for the central VIES to reflect, in real time, status updates regarding validations of bulk data and regarding company subscriptions to trading partners. It is necessary for such status updates to be reliable in terms of data quality and system stability.











Amendment 11


Proposal for a regulation


Recital 10 b (new)







 





Text proposed by the Commission




Amendment





 










(10b)






Since 2002, the Commission has made available on its website the ‘VIES VAT number validation’ functionality, to enable online checks of the validity of a VAT number. Given the significant increase of the demand on that functionality since its initial conception, significant upgrades are necessary to allow it to handle mass validations, to improve the quality of the information it contains, to enable real-time updates and to reduce downtime. Therefore, in order to allow for the reliable performance of real-time checks of VAT numbers and in order for the central VIES to be fully effective, it is essential that the Commission improve the performance of the VIES VAT number validation functionality.











Amendment 12


Proposal for a regulation


Recital 10 c (new)







 





Text proposed by the Commission




Amendment





 










(10c)






In the interest of simplification and limiting the compliance costs of both businesses, in particularly SMEs, and tax administrations, the Commission should develop a secure and reliable software to connect businesses and national administrations with central VIES.











Amendment 13


Proposal for a regulation


Recital 11 a (new)







 





Text proposed by the Commission




Amendment





 










(11a)






The safeguards provided for in Chapter XV of Regulation (EU) No 904/2010, in particular those provided for in Article 55 thereof, remain applicable to the processing of personal data.











Amendment 14


Proposal for a regulation


Recital 12







 





Text proposed by the Commission




Amendment











(12)


Access to the information in the central VIES should be provided on a need-to-know basis. That information should not be used for other purposes than to monitor the correct application of VAT and combat VAT fraud. All users should be bound by the confidentiality rules laid down in this Regulation.












(12)


Access to the information in the central VIES should be provided on a need-to-know basis. That information should not be used for other purposes than to monitor the correct application of VAT and combat VAT fraud. All users should be bound by the confidentiality rules laid down in this Regulation. 
The exchange of information procedures and the access to data is to be pursued in compliance with Regulations (EU) 2016/679

 (1a)

and (EU) 2018/1725

 (1b)

of the European Parliament and of the Council and in respect of the Charter of Fundamental Rights of the European Union.











Amendment 15


Proposal for a regulation


Recital 13







 





Text proposed by the Commission




Amendment











(13)


To fight VAT fraud, Member States’ Eurofisc liaison officials as referred to in Article 36 of Regulation (EU) No 904/2010 should be able to access and analyse VAT information on intra-Community transactions. To monitor the correct application of VAT laws, Member States’ officials who check whether the exemption of VAT for certain imported goods, which is laid down in Article 143(1), point (d), of Directive 2006/112/EC, applies, should also be able to access VAT identification information that is stored in the central VIES. Moreover, for the same reasons, Member States’ competent authorities should select other officials who need to have direct access to the central VIES and grant them such access where needed. Finally, duly accredited persons of the Commission should be able to access the information contained in the central VIES, but only to the extent that such access is necessary for the development and maintenance of that system.












(13)


To fight VAT fraud, Member States’ Eurofisc liaison officials as referred to in Article 36 of Regulation (EU) No 904/2010 
and the EPPO, OLAF and Europol
 should be able to access and analyse VAT information on intra-Community transactions. To monitor the correct application of VAT laws, Member States’ officials who check whether the exemption of VAT for certain imported goods, which is laid down in Article 143(1), point (d), of Directive 2006/112/EC, applies, should also be able to access VAT identification information that is stored in the central VIES. Moreover, for the same reasons, Member States’ competent authorities should select other officials who need to have direct access to the central VIES and grant them such access where needed. Finally, duly accredited persons of the Commission should be able to access the information contained in the central VIES, but only to the extent that such access is necessary for the development and maintenance of that system. 
Accredited persons of the Commission should not under any circumstances infringe the taxpayers’ right to confidentiality. According to the EPPO’s annual report for 2022, 47% of the overall estimated amount for which the EPPO carried out an active investigation resulted from VAT fraud. For this reason, it is essential to grant direct access to the central VIES system to authorised staff of the EPPO. Following the same logic a similar authorisation should be granted to authorised officials of OLAF.











Amendment 16


Proposal for a regulation


Recital 14







 





Text proposed by the Commission




Amendment











(14)


To investigate suspected VAT fraud and to detect such fraud, the information systems supporting the Eurofisc network in the fight against VAT fraud, including the Transaction Network Analysis system and the central electronic system of payment information (“CESOP”), should have direct access to the central VIES.












(14)


To investigate suspected VAT fraud and to detect such fraud, the information systems supporting the Eurofisc network in the fight against VAT fraud, including the Transaction Network Analysis system and the central electronic system of payment information (“CESOP”), 
the EPPO, OLAF and Europol
 should have direct access to the central VIES.









Amendment 17


Proposal for a regulation


Recital 14 a (new)







 





Text proposed by the Commission




Amendment





 










(14a)






The EPPO should also have direct access to the central VIES in so far as necessary for the performance of its tasks referred to in Article 4 of Council Regulation (EU) 2017/1939

 (1a)

, and in accordance with Article 43 of that Regulation.











Amendment 18


Proposal for a regulation


Recital 16







 





Text proposed by the Commission




Amendment











(16)


In order to ensure uniform conditions for the implementation of Regulation (EU) No 904/2010, implementing powers should be conferred on the Commission in respect of the tasks to be carried out by the Commission for technically managing the central VIES, the technical details concerning the identification and access of officials and electronic systems to the central VIES, the technical details and format of the information transmitted to the central VIES and the roles and responsibilities of Member States and the Commission when acting as controller and processor under Regulations (EU) 2016/679 (18) and (EU) 2018/1725 (19) of the European Parliament and of the Council. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council (20) .












(16)


In order to ensure uniform conditions for the implementation of Regulation (EU) No 904/2010, implementing powers should be conferred on the Commission in respect of the tasks to be carried out by the Commission for technically managing the central VIES, the technical details concerning the identification and access of officials and electronic systems to the central VIES, the technical details and format of the information transmitted to the central VIES and the roles and responsibilities of Member States and the Commission when acting as controller and processor under Regulations (EU) 2016/679 (18) and (EU) 2018/1725 (19) of the European Parliament and of the Council. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council (20). 
Any draft implementing act is to be submitted to the European Parliament for information, in order to enable the exercise of its rights.











Amendment 19


Proposal for a regulation


Recital 17







 





Text proposed by the Commission




Amendment











(17)


VAT fraud is a common problem for all Member States. Member States alone do not have the information necessary to ensure that the VAT rules are correctly applied and to tackle VAT fraud. Since the objective of Regulation (EU) No 904/2010, the fight against VAT fraud, cannot be sufficiently achieved by the Member States because of the cross-border nature of the internal market, but can be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve that objective.












(17)


VAT fraud is a common problem for all Member States. Member States alone do not have the information necessary to ensure that the VAT rules are correctly applied and to tackle VAT fraud. Since the objective of Regulation (EU) No 904/2010, the fight against VAT fraud, cannot be sufficiently achieved by the Member States because of the cross-border nature of the internal market, but can be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve that objective. 
The level of collection, centralisation and automatic processing of data on intra-Community transactions, which allows the tax authorities of the Member State to carry out a complete mapping of the flows between companies within the Union, requires the establishment of a control process at Union level to ensure the proper functioning of the system and to avoid any deviation in the use of those data.











Amendment 20


Proposal for a regulation


Recital 17 a (new)







 





Text proposed by the Commission




Amendment





 










(17a)






The mechanism by which carousel fraud functions has been clearly laid out by the Commission in its report of 16 April 2004 to the Council and the European Parliament on the use of administrative cooperation arrangements in the fight against VAT fraud.











Amendment 21


Proposal for a regulation


Recital 21







 





Text proposed by the Commission




Amendment











(21)


The abuse of Import One-Stop-Shop (‘IOSS’) VAT identification numbers has been identified by stakeholders as a potential risk. To better secure the correct use and the verification process of IOSS VAT identification numbers, it is necessary to extend Article 47h of Regulation (EU) No 904/2010 granting customs authorities access to information about the IOSS registered trader, which will improve the risk management and control capabilities of those customs authorities.












(21)


The abuse of Import One-Stop-Shop (‘IOSS’) VAT identification numbers
, whether intentionally or negligently,
 has been identified by stakeholders as a potential risk. To better secure the correct use and the verification process of IOSS VAT identification numbers, it is necessary to extend Article 47h of Regulation (EU) No 904/2010 granting customs authorities access to information about the IOSS registered trader, which will improve the risk management and control capabilities of those customs authorities.









Amendment 22


Proposal for a regulation


Recital 22 a (new)







 





Text proposed by the Commission




Amendment





 










(22a)






The changes related to the IOSS scheme require a realistic implementation schedule. Therefore, the extension of the scope of the IOSS scheme should apply from 1 January 2026 in order to avoid fragmented compliance and implementation that would increase the administrative burden for businesses, in particular SMEs, and for platforms facilitating business-to-customer sale, in particular small marketplaces.











Amendment 23


Proposal for a regulation


Recital 24







 





Text proposed by the Commission




Amendment











(24)


This Regulation respects the fundamental rights and observes the principles recognised by the Charter of Fundamental Rights of the European Union. In particular, this Regulation seeks to ensure full respect for the right of protection of personal data laid down in Article 8 of the Charter. In that regard, this Regulation strictly limits the amount of personal data that will be made available to the tax authorities. The processing of intra-Community transaction information pursuant to this Regulation should 
only
 occur for the purposes of this Regulation.












(24)


This Regulation respects the fundamental rights and observes the principles recognised by the Charter of Fundamental Rights of the European Union. In particular, this Regulation seeks to ensure full respect for the right of protection of personal data laid down in Article 8 of the Charter. In that regard, this Regulation strictly limits the amount of personal data that will be made available to the tax authorities, 
since access by tax authorities to information on the personal purchases of individuals poses a serious risk to privacy
. The processing of intra-Community transaction information pursuant to this Regulation should 
therefore
 occur 
only
 for the purposes of this Regulation.









Amendment 24


Proposal for a regulation


Recital 24 a (new)







 





Text proposed by the Commission




Amendment





 










(24a)






In line with the principles of proportionality and the protection of fundamental rights, the transmission of data by businesses is to be used only in the context of the fight against VAT fraud. The authorities concerned are to respect the trade secrets, in accordance with the Directive (EU) 2016/943 of the European Parliament and of the Council

 (1a)

, namely the know-how and expertise related to the products and services of Union businesses, so as not to jeopardise the competitiveness of such businesses.











Amendment 25


Proposal for a regulation


Recital 25







 





Text proposed by the Commission




Amendment











(25)


The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EU) 2018/1725 and delivered an opinion on 
[…]














(25)


The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EU) 2018/1725 and delivered an opinion on 
3 March 2023.











Amendment 26


Proposal for a regulation


Recital 25 a (new)







 





Text proposed by the Commission




Amendment





 










(25a)






In keeping with the public interest and the financial interests of the Union, whistleblowers enjoy effective legal protection under Directive (EU) 2019/1937 of the European Parliament and of the Council

 (1a)
.










Amendment 27


Proposal for a regulation


Recital 27 a (new)







 





Text proposed by the Commission




Amendment





 










(27a)






Article 36 of Regulation (EU) No 904/2010 has been amended to take into account the role of Europol and OLAF. It should also reflect the role of the EPPO. As laid down in Article 13(1) of Regulation (EU) 2017/1939, the European Delegated Prosecutors of the EPPO act on behalf the EPPO in their respective Member States and have the same powers as national prosecutors in respect of investigations, prosecutions and bringing cases to judgment. In this capacity, they may engage with the Eurofisc liaison official in their respective Member State. They should be granted the same power in their capacity as European Delegated Prosecutors pursuant to Article 43 of Regulation (EU) 2017/1939. In so far as necessary for the performance of the tasks of the EPPO, direct reporting from Eurofisc to the EPPO should be authorised. Selected staff of the EPPO should also be allowed to request information from Eurofisc.











Amendment 28


Proposal for a regulation


Article 1 – title







 





Text proposed by the Commission




Amendment





Amendments to Regulation (EU) No 904/2010 applicable from 1 January 
2025




Amendments to Regulation (EU) No 904/2010 applicable from 1 January 
2026







Amendment 29


Proposal for a regulation


Article 1 – paragraph 1 – point 1 a (new)

Regulation (EU) No 904/2010
Article 2 – paragraph 1 – point v a (new), v b (new) and v c (new)






 





Text proposed by the Commission




Amendment





 










(1a)






in Article 2(1), the following points are added:










 










‘(va)






“European Delegated Prosecutors” means the European Delegated Prosecutors as referred to in Article 13(1) of Council Regulation (EU) 2017/1939

 (*)
;









 










(vb)






“staff of the EPPO” means staff of the EPPO as defined in Article 2, point (4) of Regulation (EU) 2017/1939;










 










(vc)






“officials of OLAF” means officials employed by the European Anti-Fraud Office established by Commission Decision 1999/352/EC, ECSC, Euratom

 (**)

and to whom the Director General granted investigations powers.











Amendment 30


Proposal for a regulation


Article 1 – paragraph 1 – point 3 a (new)

Regulation (EU) No 904/2010
Article 17 – paragraph 1 a (new)






 





Text proposed by the Commission




Amendment





 










(3a)






in Article 17, the following paragraph is inserted:










 




‘
1a.
   
The information referred to in paragraph 1 collected through e-invoicing and e-reporting shall not be stored outside the territory of the Union.
’;








Amendment 31


Proposal for a regulation


Article 1 – paragraph 1 – point 3 b (new)

Regulation (EU) No 904/2010
Article 33 – paragraph 1






 





Present text




Amendment





 










(3b)






in Article 33, paragraph 1 is replaced by the following:











1.   In order to promote and facilitate multilateral cooperation in the fight against VAT fraud, this Chapter establishes a network for the swift exchange, processing and analysis of targeted information on cross-border fraud between Member States and 
for
 the coordination of any follow-up actions (‘Eurofisc’).







‘1.
   In order to promote and facilitate multilateral cooperation in the fight against VAT fraud, 
as well as cooperation between Member States and EPPO, Europol and OLAF,
 this Chapter establishes a network for the swift exchange, processing and analysis of targeted information on cross-border fraud between Member States and the coordination of any follow-up actions (Eurofisc).’;








Amendment 32


Proposal for a regulation


Article 1 – paragraph 1 – point 3 c (new)

Regulation (EU) No 904/2010
Article 33 – paragraph 2 – point d a (new)






 





Text proposed by the Commission




Amendment





 










(3c)






in Article 33(2), the following point is added:










 










‘(da)






cooperate with the EPPO, Europol and OLAF, in accordance with their respective mandates and competences, in particular Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council

 (*)
.










Amendment 33


Proposal for a regulation


Article 1 – paragraph 1 – point 3 d (new)

Regulation (EU) No 904/2010
Article 36 – paragraph 5 a (new)






 





Text proposed by the Commission




Amendment





 










(3d)






in Article 36, the following paragraph is added:










 




‘
(5a)
   
In so far as necessary for the performance of their tasks, the European Delegated Prosecutors may request relevant information from any Eurofisc working field coordinator located in the same Member State. In so far as necessary for the performance of their tasks, the relevant staff of the EPPO may request information from any Eurofisc working field coordinator located in a Member State which participates in enhanced cooperation on the establishment of the EPPO as referred to in Article 120 of Regulation (EU) 2017/1939. To that end, Eurofisc may conclude a working arrangement with the EPPO setting out the details of the cooperation between Eurofisc and the EPPO.
’;








Amendment 34


Proposal for a regulation


Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010
Article 47b – paragraph 3






 





Text proposed by the Commission




Amendment






3.   Where a taxable person making use of one of the special schemes laid down in Title XII, Chapter 6, Sections 2, 3 and 5, of Directive 2006/112/EC is excluded from that special scheme, the Member State of identification shall inform the competent authorities of the other Member States thereof by electronic means 
and without delay
.’;




3.   Where a taxable person making use of one of the special schemes laid down in Title XII, Chapter 6, Sections 2, 3 and 5, of Directive 2006/112/EC is excluded from that special scheme, the Member State of identification shall inform the competent authorities of the other Member States thereof by electronic means 
as soon as possible and, in any case, before the 10th day of the following month
.’;






Amendment 35


Proposal for a regulation


Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010
Article 47d – paragraph 2






 





Text proposed by the Commission




Amendment






2.   The Member State of identification shall transmit the information referred to in paragraph 1 by electronic means to the competent authority of the Member State of consumption or the Member States from and to which the goods have been dispatched or transported at the latest 
20
 days after the end of the month during which the return was required to be submitted.’;




2.   The Member State of identification shall transmit the information referred to in paragraph 1 by electronic means to the competent authority of the Member State of consumption or the Member States from and to which the goods have been dispatched or transported at the latest 
10
 days after the end of the month during which the return was required to be submitted.’;






Amendment 36


Proposal for a regulation


Article 1 – paragraph 1 – point 7 – point b

Regulation (EU) No 904/2010
Article 47i – paragraph 5






 





Text proposed by the Commission




Amendment






5.   Where the requesting Member State of consumption or Member State from or to which the goods have been dispatched or transported does not receive the records within 30 days of the date of the making of the request, that Member State may take 
any action
 in accordance with its national legislation to obtain such records.’;




5.   Where the requesting Member State of consumption or Member State from or to which the goods have been dispatched or transported does not receive the records within 30 days of the date of the making of the request, that Member State may take 
the necessary and reasonable administrative actions
 in accordance with its national legislation to obtain such records.’;






Amendment 37


Proposal for a regulation


Article 1 – paragraph 1 – point 8

Regulation (EU) No 904/2010
Article 47j – paragraph 2






 





Text proposed by the Commission




Amendment







‘2.   Without prejudice to Article 7(4), if the Member State of consumption or the Member State from or to which the goods have been dispatched or transported decides that an administrative enquiry is required, it shall first consult with the Member State of identification on the need for such an enquiry.’

;



‘2.   Without prejudice to Article 7(4), if the Member State of consumption or the Member State from or to which the goods have been dispatched or transported decides that an administrative enquiry is required, it shall first consult with the Member State of identification on the need for such an enquiry 
and shall perform any such an enquiry in respect of the legal framework of the Member States involved
.’

;




Amendment 38


Proposal for a regulation


Article 1 – paragraph 1 – point 10

Regulation (EU) No 904/2010
Article 47la – paragraph 3






 





Text proposed by the Commission




Amendment






3.   Member States shall provide that, upon request, a taxable person submits the requested records by electronic means to the Member State in which that taxable person is identified for VAT purposes. Member States shall accept 
that
 the records 
may be submitted
 using a standard form.




3.   Member States shall provide that, upon request, a taxable person submits the requested records by electronic means to the Member State in which that taxable person is identified for VAT purposes. Member States shall 
only
 accept the 
submission of
 records using a standard
, mandatory
 form.






Amendment 39


Proposal for a regulation


Article 1 – paragraph 1 – point 10

Regulation (EU) No 904/2010
Article 47la – paragraph 5






 





Text proposed by the Commission




Amendment






5.   Where the requesting Member State in which those supplies are taxable does not receive the records within 30 days of the date of the making of the request, that Member State may take 
any action
 in accordance with its national legislation to obtain such records.




5.   Where the requesting Member State in which those supplies are taxable does not receive the records within 30 days of the date of the making of the request, that Member State may take 
the necessary and reasonable administrative actions
 in accordance with its national legislation to obtain such records.






Amendment 40


Proposal for a regulation


Article 1 – paragraph 1 – point 10

Regulation (EU) No 904/2010
Article 47lb – paragraph 2






 





Text proposed by the Commission




Amendment





Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).’.


Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2). 
The drafts of those implementing acts shall be submitted to the European Parliament for information, in order to enable the exercise of its rights
.’.





Amendment 41


Proposal for a regulation


Article 2 – title







 





Text proposed by the Commission




Amendment





Amendments to Regulation (EU) No 904/2010 applicable from 1 January 
2026




Amendments to Regulation (EU) No 904/2010 applicable from 1 January 
2027







Amendment 42


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24g – paragraph 1






 





Text proposed by the Commission




Amendment






1.   The Commission shall develop, maintain, host and technically manage an electronic, central VAT information exchange system (“central VIES”) for the purposes referred to in Article 1.




1.   The Commission shall develop, maintain, host and technically manage, an electronic, central VAT information exchange system (“central VIES”) for the purposes referred to in Article 1. 
The Commission shall not have direct access to the data of individual tax payers. The Commission shall provide technical support for a secured connexion to the central VIES by the officials who have been granted automated access to the central VIES pursuant to Article 24k(1).








Amendment 43


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24g – paragraph 1 a (new)






 





Text proposed by the Commission




Amendment





 





1a.
   
The central VIES shall be installed recurring to the most suitable technology available to protect citizens rights as taxpayers, namely the right to privacy, data protection and trade secrets, in accordance with the Directive (EU) 2016/943 of the European Parliament and of the Council

 (*)

. The Commission shall regularly assess the effectiveness of the central VIES and shall evaluate the added value of the use of new technologies, in full cooperation with national tax authorities.








Amendment 44


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24g – paragraph 2 – subparagraph 1 – introductory part






 





Text proposed by the Commission




Amendment





Each Member State shall develop, maintain, host and technically manage a national electronic system to automatically transmit the following information to the central VIES:


Each Member State shall develop, maintain, host and technically manage
, with technical support from the Commission,
 a national electronic system to automatically transmit the following information to the central VIES:





Amendment 45


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24g – paragraph 2 – subparagraph 3






 





Text proposed by the Commission




Amendment





The Commission shall specify by means of an implementing act the details and the format of the information listed in this paragraph. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 58(2).


The Commission shall specify by means of an implementing act the details and the format of the information listed in this paragraph. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 58(2). 
The draft of that implementing act shall be submitted to the European Parliament for information, in order to enable the exercise of its rights.







Amendment 46


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24g – paragraph 3 a (new)






 





Text proposed by the Commission




Amendment





 





3a.
   
For the purpose of cooperation and exchange under paragraph 2, the Commission shall develop a secure and reliable software to connect businesses and national administrations with central VIES.








Amendment 47


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24g – paragraph 3 b (new)






 





Text proposed by the Commission




Amendment





 





3b.
   
The Commission shall support national tax authorities with financial and human resources and technical advice in order to guarantee that national electronic systems are fully operational by 1 January 2030. During a transitional period until 1 January 2030, the Commission shall assess the effectiveness of the central VIES and of the exchange of information procedures.








Amendment 48


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24h – paragraph 1 – subparagraph 2






 





Text proposed by the Commission




Amendment





The Commission shall by means of an implementing act establish the criteria determining which changes are not pertinent, essential or useful enough to be transmitted in the central VIES. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 58(2).


The Commission shall by means of an implementing act establish the criteria determining which changes are not pertinent, essential or useful enough to be transmitted in the central VIES. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 58(2). 
The draft of that implementing act shall be submitted to the European Parliament for information, in order to enable the exercise of its rights.







Amendment 49


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24h – paragraph 5






 





Text proposed by the Commission




Amendment






5.   
By way of derogation from paragraph 4 of the Article,
 the information referred to in Article 24g(2), point (a), shall be entered into the central VIES no later than 
one day
 after the collection of the information submitted by the taxable person to the competent authorities.




5.   The information referred to in Article 24g(2), point (a), shall be entered into the central VIES no later than 
three days
 after the collection of the information submitted by the taxable person to the competent authorities. 
In the event that the information is entered later, the Member State shall provide to the Commission the reasons justifying the delay.








Amendment 50


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24j – paragraph 1 – point a






 





Text proposed by the Commission




Amendment











(a)


to store the information referred to in points (b), (c) and (d) of this Article and Article 24g(2) of this Regulation ;












(a)


to store the information referred to in points (b), (c) and (d) of this Article and Article 24g(2) of this Regulation
, in a secure, resilient and reliable infrastructure
;









Amendment 51


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24j – paragraph 1 – point c – introductory part






 





Text proposed by the Commission




Amendment











(c)


to aggregate information in respect of persons to whom a VAT identification number was issued and collected pursuant to Article 213 of Directive 2006/112/EC and make the following details accessible to the officials or electronic systems referred to in Article 24k:












(c)


to aggregate information in respect of persons to whom a VAT identification number was issued and collected pursuant to Article 213 of Directive 2006/112/EC and make the following details accessible to the officials or electronic systems referred to in Article 24k
, in a secure system that ensures confidentiality
:









Amendment 52


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24j – paragraph 1 – point e






 





Text proposed by the Commission




Amendment











(e)


to make the information referred to in Article 24g(2) and in points (b), (c) and (d) of this Article accessible to the officials or electronic systems referred to in Article 24k.












(e)


to make the information referred to in Article 24g(2) and in points (b), (c) and (d) of this Article accessible to the officials or electronic systems referred to in Article 24k
, in a secure system that ensures confidentiality
.









Amendment 53


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24k – paragraph 1 – introductory part






 





Text proposed by the Commission




Amendment






1.   Each Member State shall grant automated access to the central VIES to:




1.   Each Member State shall grant
, via a secure central interface that ensures confidentiality,
 automated access to the central VIES to:






Amendment 54


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24k – paragraph 1 – point b a (new)






 





Text proposed by the Commission




Amendment





 










(ba)






European Delegated Prosecutors and the relevant staff of the EPPO who hold a personal user identification for the central VIES and where that access is in connection with an investigation into suspected VAT fraud or is to detect VAT fraud;











Amendment 55


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24k – paragraph 1 – point b b (new)






 





Text proposed by the Commission




Amendment





 










(bb)






the relevant officials of OLAF, where that access is in connection with an investigation into suspected VAT fraud or is to detect VAT fraud;











Amendment 56


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24k – paragraph 1 – point b c (new)






 





Text proposed by the Commission




Amendment





 










(bc)






Europol staff who cooperate with EPPO in the framework of the Working Arrangement establishing cooperative relations between the EPPO and Europol, which entered into force on 19 January 2021, where the investigation aims to prevent and combat any form of serious organised and international crime and cybercrime and affecting the financial interests of the Union;











Amendment 57


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24k – paragraph 2 – introductory part






 





Text proposed by the Commission




Amendment






2.   Each Member State shall grant automated access to the central VIES to:




2.   Each Member State shall grant
, via a secure central interface that ensures confidentiality,
 automated access to the central VIES to:






Amendment 58


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24k – paragraph 2 – point d






 





Text proposed by the Commission




Amendment











(d)


the electronic systems carrying out swift exchange, processing and analysis of targeted information on cross-border fraud by Eurofisc.












(d)


the electronic systems carrying out swift exchange, processing and analysis of targeted information on cross-border fraud by Eurofisc 
and the EPPO
.









Amendment 59


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24k – paragraph 3 – subparagraph 2






 





Text proposed by the Commission




Amendment





That implementing act shall be adopted in accordance with the examination procedure referred to in Article 58(2).


That implementing act shall be adopted in accordance with the examination procedure referred to in Article 58(2). 
The draft of that implementing act shall be submitted to the European Parliament for information, in order to enable the exercise of its rights.







Amendment 60


Proposal for a regulation


Article 3 – paragraph 1 – point 3

Regulation (EU) No 904/2010
Article 24m – paragraph 2






 





Text proposed by the Commission




Amendment





Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).


Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2). 
The drafts of those implementing acts shall be submitted to the European Parliament for information, in order to enable the exercise of its rights.







Amendment 61


Proposal for a regulation


Article 4 – paragraph 1 – point 3 – point a

Regulation (EU) No 904/2010
Article 21 – paragraph 3






 





Text proposed by the Commission




Amendment






3.   The Commission shall determine by means of implementing acts the practical arrangements as regards the conditions provided for in paragraph 2a, point (d), of this Article in order to enable the Member State providing the information to identify the Eurofisc liaison official accessing the information. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).




3.   The Commission shall determine by means of implementing acts the practical arrangements as regards the conditions provided for in paragraph 2a, point (d), of this Article in order to enable the Member State providing the information to identify the Eurofisc liaison official accessing the information. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2). 
The drafts of those implementing acts shall be submitted to the European Parliament for information, in order to enable the exercise of its rights.








Amendment 62


Proposal for a regulation


Article 5 – paragraph 2







 





Text proposed by the Commission




Amendment





Article 1
,
 shall apply from 1 January 
2025.




Article 1 shall apply from 1 January 
2026.







Amendment 63


Proposal for a regulation


Article 5 – paragraph 3







 





Text proposed by the Commission




Amendment





Article 2 shall apply from 1 January 
2026
.


Article 2 shall apply from 1 January 
2027
.






(15)  Council Directive (EU) XXX/XXXX of ........ (OJ L., dd/mm/yy, p. X). [OP Please insert full ref.]

(15)  Council Directive (EU) XXX/XXXX of ........ (OJ L., dd/mm/yy, p. X). [OP Please insert full ref.]

(16)  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).

(16)  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).

(17)  Council Directive (EU) XXX/XXXX of ........ (OJ L., dd/mm/yy, p. X).

(17)  Council Directive (EU) XXX/XXXX of ........ (OJ L., dd/mm/yy, p. X).

(1a)  
            
Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1).



(1b)  
            
Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39).



(1a)  
            
Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (the EPPO) (OJ L 283, 31.10.2017, p. 1).



(18)  Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1).

(18)  Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1).

(19)  Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39).

(19)  Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39).

(20)  Regulation (EU) No 182/2011 of the European Parliament and of 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 (OJ L 55, 28.2.2011, p. 13).

(20)  Regulation (EU) No 182/2011 of the European Parliament and of 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 (OJ L 55, 28.2.2011, p. 13).

(1a)  
            
Directive (EU) 2016/943 of the European Parliament and of the Council of 8 June 2016 on the protection of undisclosed know-how and business information (trade secrets) against their unlawful acquisition, use and disclosure (OJ L 157, 15.6.2016, p. 1).



(1a)  
            
Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law (OJ L 305, 26.11.2019, p. 17).



(*)  
            
Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (the EPPO) (OJ L 283, 31.10.2017).



(**)  
            
Commission Decision 1999/352/EC, ECSC, Euratom of 28 April 1999 establishing the European Anti-fraud Office (OLAF) (OJ L 136, 31.5.1999, p. 20).’;



(*)  
            
Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013, p. 1).’;



(*)  
            
Directive (EU) 2016/943 of the European Parliament and of the Council of 8 June 2016 on the protection of undisclosed know-how and business information (trade secrets) against their unlawful acquisition, use and disclosure (OJ L 157, 15.6.2016, p. 1).




ELI: http://data.europa.eu/eli/C/2024/4247/oj
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