CELEX: 51984PC0318
Language: en
Date: 1984-07-18
Title: PROPOSAL FOR A SIXTEENTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES. COMMON SYSTEM OF VALUE ADDED TAX: COMMON SCHEME FOR CERTAIN GOODS ON WHICH VALUE ADDED TAX HAS BEEN FINALLY PAID AND WHICH ARE IMPORTED BY A FINAL CONSUMER IN ONE MEMBER STATE FROM ANOTHER MEMBER STATE

No C 226/2                             Official Journal of the European Communities                               28. 8. 84
                                                               II
                                                       (Preparatory Acts)
                                                 COMMISSION
              Proposal for a 16th Council Directive on the harmonization of the laws of the Member
              States relating to turnover taxes — Common system of value added tax: common scheme
              for certain goods on which value added tax has been finally paid and which are imported
                         by a final consumer in one Member State from another Member State
                                                      COM(84) 318 final
                               (Submitted by the Commission to the Council on 23 July 1984)
                                                        (84/C 226/02)
THE COUNCIL OF THE EUROPEAN                                        HAS ADOPTED THIS DIRECTIVE:
COMMUNITIES,
                                                                                            Article 1
Having regard to the Treaty establishing the
                                                                   Without prejudice to the application of other
European Economic Community, and in particular
                                                                   Community provisions, Member States shall modify
Articles 99 and 100 thereof,
                                                                   their value added tax arrangements applicable to
                                                                   intra-Community trade in certain goods in the
Having regard to the proposal from the Commission,                 manner provided for in this Directive.
Having regard to the opinion of the               European                                   Scope
Parliament,
                                                                                            Article 2
Having regard to the opinion of the Economic and                  The goods referred to in Article 1 are goods imported
Social Committee,                                                 into a Member State by a final consumer who has
                                                                  previously imported them into another Member State
                                                                  or acquired them in another Member State either
Whereas, until such time as the objective laid down in
                                                                  from a taxable person or from another final
the First Council Directive 67/227/EEC (*) of
                                                                  consumer.
abolishing tax frontiers has been attained, the
neutrality of the common system of turnover taxes as
                                                                  However, goods acquired from a taxable person less
regards the origin of goods should be guaranteed
                                                                  than 30 days prior to the date of their exportation
with a view to creating the conditions necessary for
                                                                  shall be excluded.
the establishment of a common market in which
competition is effective and which has characteristics
similar to those of a genuine domestic market;                                            Definitions
                                                                                           Article 3
Whereas such neutrality is achieved by the principle
                                                                  For the purposes of this Directive:
of taxation in the country of destination, but whereas,
to the extent to which tax frontiers still exist, this            (a) final consumer' means:
principle entails remission of tax on exportation and
the charging of tax on importation;                                     1. any person who, with regard to the impor-
                                                                           tation of goods referred to in Article 2, is not
                                                                           deemed to be a taxable person within the
Whereas, since this principle is applied in intra-                         meaning of Article 4 of Council Directive
Community trade in new goods, individuals should                           77/388/EEC (2),
also enjoy the benefits accruing from the construction
of the Community when importing goods on which                         2. a taxable person who was not entitled to
value added tax has been finally paid,                                     deduct value added tax when purchasing
                                                                           goods;
(') O] No 71, 14. 4. 1967, p. 1301/67.                            (2) OJ No L 145, 13. 6. 1977, p. 1.
 ---pagebreak--- 28.8.84                               Official Journal of the European Communities                            No C 226/3
(b) 'last taxed value' means the last taxable amount on          3.    The amount of value added tax to be refunded
     which value added tax was charged when the                  on exportation shall be equal to the residual value
     goods were supplied within the territory of the             added tax, calculated by applying the value added tax
     country or were imported.                                   rate levied on the last taxed value to the value on
                                                                 exportation. Such value shall be equal either to the
                                                                 declared price paid or to be paid by the purchaser or,
            Provisions applicable on exportation                 where no such price is available, to the open-market
                          Article 4                              value as defined in Article 11 (B) (1) (b) of Directive
                                                                 77/388/EEC and determined by the competent auth-
                                                                 orities of the exporting Member State.
1.     Exportation of goods referred to in the first
subparagraph of Article 2 the value of which on
exportation, inclusive of value added tax, is equal to           However, if there is any suspicion of fraud in
or lower than their last taxed value plus value added            connection with the declared price, the exporting
tax shall entitle the final consumer exporting them to           Member State may take the open-market value
a refund by the exporting Member State of the                    instead.
residual value added tax attracted by the goods
provided they were taxed in accordance with Article 2
of Directive 77/388/EEC when supplied within the
                                                                                             Article 5
territory of the exporting Member State or imported
into that Member State and provided they satisfy one
of the following tests:                                          1.    To qualify for the refund provided for in
                                                                 Article 4 ( 1 ) , the final consumer must:
(a) their value, inclusive of value added tax, exceeds
     three times the amount specified in Article 2 of
                                                                 (a) prove that the exported goods attracted value
     Council Directive 69/169/EEC (') applicable at
                                                                      added tax in the exporting Member State; to this
     the time of exportation, but is not more than
                                                                      end, he may produce either the initial invoice, the
     2 000 ECU, and less than three years have
                                                                      document issued in lieu thereof or the import
     elapsed since they were last sold or imported
                                                                      document. These documents must indicate the
     subject to value added tax;
                                                                      nature of the goods, the place of taxation and,
                                                                      where appropriate, the quantities involved and
(b) their value, inclusive of value added tax, exceeds                shall give the particulars necessary to compute the
     2 000 ECU.                                                       value added tax levied;
2.     No refund shall be made:
                                                                 (b) lodge with the competent authorities in the
                                                                      exporting Member State within three months of
(a) in respect of goods of which the value on expor-                  importation a refund application in accordance
     tation, inclusive of value added tax, is;                        with Parts A and B of the form set out in the
                                                                      Annex and an import certificate in accordance
     — higher than their last taxed value plus value                  with Part C, together with one of the documents
          added tax, or                                               referred to at (a).
     — equal to or lower than their last taxed value
          plus value added tax but not higher than the           2.    The exporting Member State shall refund the
          first amount referred to in paragraph 1 (a), or        tax within three months of the date of receipt of the
                                                                 application. If fraud is suspected, it may extend the
     — equal to or lower than their last taxed value             time limit for a further three months.
          plus value added tax but not more than 2 000
          ECU and which were last sold or imported
                                                                            Provisions applicable on importation
          subject to value added tax more than three
          years previously;                                                                   Article 6
 (b) where the final consumer has requested
     exemption at importation where the residual value            1.    Without prejudice to the application where
     added tax in the Member State of export is at                appropriate of Article 11 (B) (3) and (4) of Directive
      least equal to the tax chargeable in the importing         77/388/EEC, the taxable amount for the goods
     Member State.                                               referred to in Article 4 (1) shall be the value taken
                                                                 into consideration by the exporting Member State for
                                                                 the purposes of the refund less the amount of value
                                                                 added tax to be refunded, determined as provided for
 (') OJNoL133,4. 6. 1969, p. 6.                                   in Article 4 (3).
 ---pagebreak---  No C 226/4                          Official Journal of the European Communities                              28. 8. 84
However, the final consumer shall be entitled, upon                  value, provided that they were last sold or
presentation of the documents referred to in Article 5               imported subject to value added tax more than
(1) (b) showing an amount of residual value added                    three years previously.
tax charged in the exporting Member State and at
least equal to the amount of value added tax due at                                  Final provisions
importation, to require exemption at importation. In
such case the competent authorities of the importing                                     Article 8
Member State shall not require production of Part C             1.     Member States may not impose any obligation
of the form set out in the Annex.                               other than those laid down in this Directive.
2.     By way of derogation from Article 11 (B) (1)             2.    Member States shall give notification in an
and (2) of Directive 77/388/EEC, the taxable amount             appropriate manner of the authorities responsible for
for goods which, on exportation, have a value in                endorsing export and import documents and for
excess of their last taxed value plus value added tax           receiving the applications referred to in Article 5 (1)
shall, without prejudice to the provisions of Article 11        (b). The details relating to those authorities shall be
(B) (3) and (4) of Directive 77/388/EEC, be the                 given in a notice attached to the forms set out in the
difference between their value, exclusive of value              Annex.
added tax, on exportation and their last taxed value.
                                                                                         Article 9
However, if there is any suspicion of fraud in
connection with the price declared on exportation,              Where the means of proof required under Article 5
the importing Member State may take instead an                  are not produced, the importing Member State may
open market value as defined in Article 11 (B) (1) of           accept any other means of proof or may deem that
Directive 77/388/EEC.                                           value added tax was charged in the exporting
                                                                Member State and credit the amount towards the
3.    The competent authorities in the importing                amount of value added tax at importation.
Member State shall hand over duly endorsed to the
importer Part C of the form set out in the Annex.                                       Article 10
                                                                1.    Member States shall bring into force the laws,
                        Article 7
                                                                regulations and administrative provisions necessary to
Goods imported by a final consumer shall be exempt              comply with this Directive not later than 31
from value added tax in the importing Member State              December 1984. They shall forthwith inform the
where:                                                          Commission thereof.
(a) their value inclusive of value added tax is equal to        2.    Member States shall communicate to the
     or lower than the first amount specified in Article        Commission the texts of the main provisions of
     4 (1) (a);                                                 national law which they adopt in the field governed
                                                                by this Directive.
(b) their value inclusive of value added tax is higher
     than the first amount specified in Article 4 (1) (a)
                                                                                        Article 11
     but not more than 2 000 ECU while at the same
    time being equal to or lower than the last taxed            This Directive is addressed to the Member States.
 ---pagebreak--- 28. 8. 84                           Official J o u r n a l of the E u r o p e a n C o m m u n i t i e s        No C 226/5
                                                              ANNEX
          1. The declaration shall be drawn up in one of the official languages of the Community which is
             acceptable to the competent authorities of the Member State in which the dispatch formalities are
             completed. Where necessary, the customs authority of the Member State of destination may
             require from the declarant or his representative in that Member State a translation of the said
             declaration into the official language or one of the official languages of the latter. This
             translation shall replace the corresponding references in the declaration in question.
          2. Each form shall be made out in four copies (by duplication).
          3. Competent authorities in the Member States:
             Belgium
             Denmark
             Germany
             France
             Ireland
             Italy
             Luxembourg
             Netherlands
             United Kingdom
 ---pagebreak--- N o C 226/6                              Official J o u r n a l of the E u r o p e a n C o m m u n i t i e s       28.8.84
                                                                   NOTICE
            G O O D S SUBJECT T O VAT: INTRA-COMMUNITY EXPORT SCHEME — EUROPEAN
                                                               COMMUNITY
                                                            VAT Directive        84/...
            This leaflet is intended to help you fill out the forms prescribed by the Directive. The leaflet does
            not have the force of law.
            What is the Scheme?
            This Scheme enables you to export goods which you have obtained in one Member State to another
            Member State without paying VAT twice. Under the Scheme you are normally entitled to a refund
            of the VAT borne by the goods in the exporting State as soon as you can show, by means of Part C
            of the attached form, that you have paid VAT in the importing State. If you, or the person from
            whom you bought the goods, paid VAT in the country of export of an amount not less than the
            VAT which you would have to pay at import, you can, instead of requiring reimbursement of the
            VAT paid in the country of export, choose to import your goods free of further tax. But you are
            not entitled to this refund if the goods are now worth more than when your supplier or yourself
            obtained them from a taxable person. However, in that case you will only have to pay import VAT
            on the amount of the increase.
            The goods to which the Scheme applies can be of any kind, but they must have borne VAT at some
            stage which has not been reimbursed. The goods may be new or second-hand, but if you bought
            them new they must have been in your possession for at least 30 days before you export them (retail
            export Scheme inside 30 days (l)).
            The Member States are listed, together with their competent authorities overleaf. The Scheme
            applies between any two of those States.
            The supplier can be a taxable person (someone who is registered for VAT — usually a shop or
            other business) or someone who is not subject to VAT (another private individual for example).
            Who can benefit?
            Anyone who is not a taxable person (normally a private individual) who wants to export the goods
            from one Member State to another. Different rules apply to purchases made by a taxable person.
            How does the Scheme work?
            1. Fill out Part A of the attached form:
                if you bought the goods from a taxable person, follow the instructions in the left-hand column; if
                you obtained the goods from someone who was not a taxable person, follow the instructions in
                the right-hand column.
            2. Next you must present the form together with the required supporting documents to the
                competent authority of the exporting country as you take the goods out of the country (in
                practice this means the customs office at the border of the exporting country at the point where
                you choose to import the goods). The authority will certify the accuracy of the details you have
                given in Part A and if necessary fix an estimated value.
            3. When you import the goods into the importing Member State the competent authority clearing
                the goods will fill out Part C and charge you any import VAT which may be due.
            4. Send the form (completed in all three parts) to the competent authority of the exporting Member
                State (see list overleaf) together with the supporting documents required.
            NB: To obtain a refund the competent authority of the exporting State must receive the completed form
                   within three (3) months of the import date stamped in part C.
            (') Article 15 (2) of the Sixth VAT Directive.
 ---pagebreak--- 28. 8. 84                                 Official J o u r n a l of the E u r o p e a n C o m m u n i t i e s                     N o C 226/7
                                                                     PART A
                            VAT-PAID G O O D S : INTRA-COMMUNITY PRIVATE I M P O R T SCHEME
                                               Declaration to be completed by the exporter
1. I declare that I acquired or imported the following goods (nature, quantity, description, size, type):
2. From (name and address of the supplier (the person from whom you obtained the goods): If the goods were imported into
   the exporting country by or on behalf of the supplier enter here the customs or tax office of importation):
3. Date on which you acquired the goods or imported them into the exporting country:
4. If the supplier was a taxable person (i.e. nor-                                           If the supplier was not a taxable person (usually
   mally a shop or other business) or you                                                    a private individual)
   imported the goods into the exporting coun-
   try
   (a) Put a diagonal line through the box                                                   Enter opposite the price you paid for the goods.
        opposite and move on to subsection (b)                     (price in words)          If you received the goods by 'gift', or 'ex-
        below                                                                                change', for example, write this in the space
                                                                                             provided.
                                                                  (price in figures)
                                                                                             Enter opposite the name and address of the per-
                                                                                             son from whom your supplier obtained the
                                                                                             goods.
   (b)    (i) Enter opposite the price you paid for                                          Enter opposite the last price or value at import
              the goods or the value declared at                   (price in words)          which included VAT (this will usually be the
              the time of importation,                                                       price your supplier paid for the goods unless he
                                                                                             obtained them from a person who was also not
                                                                  (price in figures)         a taxable person) and the date on which he
                                                                                             acquired them.
         (ii) the amount and rate of VAT in-
              cluded in (i),                                                                 the amount of VAT included in (i)
        (iii) subtract (ii) from (i) and enter figure
              here:                                                                          subtract (ii) from (i) and enter figure here.
   You must produce the invoice evidencing the                                               Produce invoice or other document evidencing
   price and VAT information given in this sec-                                              the transaction between you and your supplier.
   tion about the transaction between you and                                                You must produce invoice document in lieu or
   the supplier (or the import document).                                                    import document relating to the goods evidenc-
   You must also be able to show that goods                                                  ing the price and VAT information given in this
   were acquired more than 30 days prior to the                                              section about the transaction between the sup-
   date of their exportation.                                                                plier and the last taxable person from whom the
                                                                                             goods were obtained.
5. Refunds: Name:
                                                                                           of person to whom any refund should be sent (see
                Address:                                                                   explanatory notice).
                Account No (optional):
6. I declare that the information given is true to the best of my know-
   ledge and belief.
   Name:                                                                                   Signature:.
   Address:                                                                                Date:
 ---pagebreak---  N o C 226/8                                Official J o u r n a l of the E u r o p e a n C o m m u n i t i e s                       28.8.84
                                                                      PART B
                     DECLARATION BY T H E C O M P E T E N T AUTHORITIES O F T H E EXPORTING STATE
                   To be completed by the customs or tax office clearing the goods for export from the exporting State
 It is hereby certified that the goods specified in Part A, Section 1 are correctly described and that the price, VAT and invoice
 details given in Part A, Sections 2 ancf 4 correspond to the original invoices produced as required and (Part A, Section 4 (a)) the
 declaration of the exporter. It is further certified:
 either 1. that the value of the goods is equal to the price specified in Part A,
            Section 4
                                                                                                                   Stamp of the competent
                                                                                                                       authority of the
                                                                                                                        exporting State
 or     2. (a) that the value of the goods is estimated by the competent auth-
                 orities of the exporting State to be:
           (b) inclusive of the VAT rate specified
                 in Part A (4) (b) (ii), namely                                                                 %
                                                                                                                   Stamp of the competent
           (c) equivalent to an amount of residual VAT                                                                 authority of the
                                                                                                                       exporting State
           (d) and an amount exclusive of tax of
        3. Refund calculation: enter here amount entered in Part A (4) (b)
           (iii) or if lower, any amount entered in Part B (2) (d) multiplied by
           VAT rate of . . . % (entered in Part B (1) or (2) (this section to be
           cancelled by a diagonal line if the value fixed in Part B (2) (a)                                       Stamp of the competent
                                                                                                                       authority of the
           exceeds the amount entered in Part A (4) (b) (i)) or if you choose                                          exporting State
           to have a VAT exempt importation where the residual VAT
           entered in Part A (4) (b) (ii) or Part B (2) (c) is greater than the
                                                                      PARTC
                    DECLARATION BY T H E C O M P E T E N T AUTHORITIES O F T H E I M P O R T I N G STATE
                  To be completed by the customs or tax office clearing the goods for home use in the importing State
It is hereby certified that the goods specified in Part A have been imported
and that:
either 1. the estimated value in Part B (2) or the price you paid in A (4) (a)
           being less than the amount in Part A (4) (b) (iii), VAT is being
           charged on this value which, in national currency is equivalent to:
or      2. the value fixed in Part B (2) or A (4) (a) being greater than
           the amount in Part A (4) (b) (iii), VAT is being charged on the
           difference. This difference is equivalent in the national currency of
           the importing country to:                                                                               Stamp of the competent
                                                                                                                  authority of the importing
Accordingly VAT has been collected at the rate of                      %. Total VAT
charged
When all three parts of this form have been completed send it, together with the required invoices, to the competent authorities
in the exporting Member State listed on the explanatory leaflet within three months of the date of importation stamped in Part
C. The exporting Member State will normally refund the tax within three months of the date of receipt of the application.