natgillin/translations-raw huggingface dataset:
Dette ændringsforslag sigter mod vedvarende overensstemmelse med den i artikel 91 fastsatte valutakursregel (jf. ændringsforslag 1).
This amendment aims at ongoing consistency with the exchange rate rule laid down in Article 91 (Compare amendment 1).
Artikel 1 – nr. 25
Article 1 – point 25
Artikel 233, 234, 235 og 237
Articles 233, 234, 235 and 237
25) Artikel 233, 234 , 235 og 237 udgår.
(25) Articles 233, 234 , 235 and 237 are deleted.
25) Artikel 233, 234 og 235 udgår.
(25) Articles 233, 234 and 235 are deleted.
Artikel 1 – nr. 25 a (nyt)
Article 1 – point 25 a (new)
25a) Artikel 237 affattes således:
(25a) Article 237 is replaced by the following :
"Artikel 237
"Article 237
Medlemsstaterne skal inden den 31. december 2013 fremsende en evalueringsrapport om implementeringen af elektronisk fakturering.
Each Member State shall submit to the Commission , by 31 December 2013 , an evaluation report on the implementation of electronic invoicing .
Disse rapporter skal navnlig indeholde en redegørelse for de tekniske vanskeligheder eller mangler, som de afgiftspligtige pe rsoner og skatteforvaltningen måtte være stødt på, herunder eventuelle svigagtige aktiviteter i relation til elektronisk fakturering som følge af, at kravet om, at elektroniske fakturaer skal forsynes med e-signatur eller sendes via EDI , er bortfaldet.
Those reports shall outlin e , in particular, any technical difficulties or shortcomings that taxable persons and tax administration have encountered, including an assessment of the impact o f any fraudulent activities related to electronic invoicing as a result of the removal of the requirement to include EDI or the electronic signature in electronic invoices.
Kommissionen fremsender senest den 1. juli 2014 en rapport til Europa-Parlamentet og Rådet sammen med relevante forslag på grundlag af medlemsstaternes evalueringsrapporter."
By 1 July 2014, the Commission shall submit a report to the Europe an Parliament and the Council together with appropriate proposals, on the basis of the Member States' evaluation reports . "
Direktivets originale artikel fastslår, at fakturaer, der fremsendes eller stilles til rådighed elektronisk, bør checkes for integritet og ægthed.
The original article of the Directive states that invoices transmitted or made available electronically should be checked against integrity and authenticity.
Den avancerede elektroniske signatur og/eller elektroniske dataudveksling (EDI) er de væsentligste instrumenter til at foretage dette check og dermed til at begrænse spillerummet for misbrug af den elektroniske fakturering.
The advanced electronic signature and/or electronic data interchange (EDI) are the principal means to make this checkup and hence to curb the room for manoeuvre of abuse with the electronic invoicing.
Artikel 244 – afsnit 3
Article 244 –paragraph 3
Fakturaer opbevares efter reglerne i den medlemsstat, hvor den afgiftspligtige person har etableret hjemstedet for sin økonomiske virksomhed eller har et fast forretningssted, hvorfra eller hvortil leveringen har fundet sted, eller hvis der ikke findes et sådant hjemsted eller fast forretningssted, det sted, hvor han har sin bopæl eller sit sædvanlige opholdssted eller i øvrigt er momsregistreret.
The storage of an invoice shall be subject to the rules applying in the Member State in which the taxable person has established his business or has a fixed establishment from or for which the supply is made or, in the absence of such a place of business or fixed establishment, in which he has his permanent address or usually resides or is otherwise required to be identified for VAT purposes.
Fakturaer kan opbevares i den form, de havde, da de blev modtaget, uanset om de blev modtaget på papir eller elektronisk.
An invoice may be stored in the same form in which it was received, whether paper or electronic .
En faktura på papir kan dog konverteres til elektronisk form.
Alternatively , an invoice in paper form may be converted into electronic form.
I øvrigt opbevares fakturaer efter reglerne i den medlemsstat, hvor den afgiftspligtige person har etableret hjemstedet for sin økonomiske virksomhed eller har et fast forretningssted, hvorfra eller hvortil leveringen har fundet sted, eller hvis der ikke findes et sådant hjemsted eller fast forretningssted, det sted, hvor han har sin bopæl eller sit sædvanlige opholdssted eller i øvrigt er momsregistreret.
In other respects, the storage of an invoice shall be subject to the rules applying in the Member State in which the taxable person has established his business or has a fixed establishment from or for which the supply is made or, in the absence of such a place of business or fixed establishment, in which he has his permanent address or usually resides or is otherwise required to be identified for VAT purposes.
Det er vigtigt, at det fremgår klart og tydeligt, at fakturaer på papir og i elektronisk form er ligeværdige.
It is important to state clearly and explicitly that paper and electronic invoices are equally valid.
Fakturaer opbevaret i papirform kræver plads, som koster penge.
Storing invoices in paper form requires space, which costs money.
At tillade opbevaring i elektronisk form kan gøre EU's erhvervsliv mere effektivt og mindske de administrative omkostninger.
Allowing storage in electronic form may make European businesses more efficient and reduce their administrative costs.
Artikel 1 – nr. 32
Article 1 – point 32
Artikel 247
Article 247
Den afgiftspligtige person sørger for, at fakturaer opbevares i mindst seks år.
The taxable person shall ensure the storage of invoices for a period of six years .
Den afgiftspligtige person sørger for, at fakturaer opbevares i mindst fem år.
The taxable person shall ensure the storage of invoices for a period of five years .
Denne artikel berører ikke de nationale bestemmelser, der på andre områder end momsområdet fastsætter forskellige obligatoriske opbevaringsfrister for bilag, herunder fakturaer.
This Article is without prejudice to national provisions in areas other than VAT, laying down different mandatory storage periods for supporting documents including invoices.
Forkortelsen af opbevaringsperioden mindsker også behovet for plads.
Shortening the period that originals are kept on file also reduces the need for storage space.
Artikel 1 – nr. 34
Article 1 – point 34
Artikel 248 a
Article 248a
34) I afsnit XI, kapitel 3, afdeling 4, indsættes som artikel 248a:
(34) In Section 3 of Chapter 4 of Title XI, the following Article 248a is inserted:
"Artikel 248a
"Article 248a
De medlemsstater, hvor afgiften skal betales, kan af kontrolhensyn kræve, at visse fakturaer oversættes til deres officielle sprog."
For control purposes, the Member States in which the tax is due may require particular invoices to be translated into their official languages."
At pålægge medlemsstaterne at oversætte fakturaer til deres officielle sprog kan blive en væsentlig byrde, navnlig for mindre virksomheder.
Requesting Member States to translate some invoices into their official languages may represent an important burden especially on small businesses.
Artikel 1 – nr. 36 a (nyt)
Article 1 – point 36 a (new)
Titel XIV – Kapitel 4 a (ny)
Title XIV – Chapter 4a (new)
36a) Følgende kapitel indsættes efter artikel 401 :
(36a) The following chapter is inserted after Article 401 :
"Kapitel 4a
"Chapter 4a
Artikel 401a
Article 401a
Med henblik på aktivt at udvikle en effektiv og pålidelig e-administration på momsområdet evaluerer Kommissionen de eksisterende e-administration-foranstaltninger og ‑instrumenter i medlemsstaterne og fremmer udveksling af bedste praksis mellem dem på dette område.
In order actively to develop effective and reliable e-administration in the field of VAT, the Commission shall evaluat e existing e-administration measures and tools in the Member States and foster the exchange of best practices among them in this domain.
Desuden anvender Kommissionen fællesskabsprogrammet til at forbedre beskatningssystemernes virkemåde i det indre marked ( Fiscalis 2013 ) , jf. Europa-Parlamentets og Råd ets beslutning nr. 1482/2007/EF 1 sammen med anden eksisterende EU-støtte, som f.eks. strukturfonde ne , til at yde teknisk assistance til de medlemsstater, der har mest behov for at forbedre deres e-administration gennem adgang til og anvendelse af større transeuropæiske i nformationsteknologiske systemer.
In addition, the Commission shall u se the Community programme to improve the operation of taxation systems in the internal market ( Fiscalis 2013 ) , established by Decision No 1482/2007EC of the Europe an Parliament and of the Council 1 together with other existing Union funding such as the S tructural F unds to provide technical assistance to Member States most in need of upgrading their e-administration through access to and use of major trans- Union information technology systems.
Effektiv og pålidelig e-administration skal baseres på medlemsstaternes bedste praksis, støttet af Fiscalis-programmet og eksisterende EU-støtte.
Effective and reliable e-administration shall be based on Member States best practices, supported by Fiscalis programme and existing EU funding.
Med faktureringsdirektivet, som nu er indarbejdet i momsdirektivet, blev målet om at forenkle, modernisere og harmonisere reglerne om momsfakturaer ikke helt nået.
The Invoicing Directive which has now been incorporated into the VAT Directive did not fully meet the aim of simplifying, modernising and harmonising the rules on VAT invoices.
Med de mange valgmuligheder, som medlemsstaterne har, er der ikke sket nogen egentlig harmonisering af faktureringsreglerne.
The various options that have been made available to Member States have led to a less than harmonised set of invoicing rules.
Det ses meget tydeligt af de forskellige regler, der gælder for e-fakturering.
This is extremely clear especially in the context of the rules that are in place for e-invoicing
Kommissionens mål er at:
The Commission is aiming at:
• forenkle lovgivningen og de administrative procedurer for offentlige myndigheder på EU- og medlemsstatsplan og for private parter
• Simplifying the legislation and administrative procedures for EU and national public authorities as well as private parties.
• fjerne de retlige barrierer for momsfakturaer på det indre marked
• Removing legal barriers in the internal market for VAT invoices.
• forenkle oplysningsforpligtelserne for virksomhederne, hvilket vil mindske den administrative byrde
• Simplifying the information obligations for businesses which will reduce the administrative burden.
• tilskynde virksomhederne til at anvende omkostningseffektiv og virkningsfuld e-fakturering.
• Encouraging businesses to take on the cost effective and efficient e-invoicing.
For at nå ovenstående agter Kommissionen at reducere virksomhedernes byrder ved at indføre harmoniserede regler for fakturering ved at reducere medlemsstaternes valgmuligheder og ved at sikre, at skattemyndighederne accepterer elektroniske fakturaer på lige fod med papirfakturaer.
In order to achieve the above the Commission aims at reducing burdens on business by introducing a set of harmonised rules on invoicing by reducing the options allowed for Member States, and by ensuring the acceptance by tax authorities of electronic invoices under the same conditions as applied for paper invoices.
Forslaget er ligeledes en fordel for SMV'er, da det tillader brug af forenklede fakturaer, herunder fakturaer på mindre beløb, der især er relevante for SMV'er, og ved at give alle medlemsstater mulighed for at tillade SMV'er at opgøre momsen på kasseregnskabsbasis som led i en kasseregnskabsordning.
The Proposal will also be of benefit to SMEs as it will allow for the use of simplified invoices, including tho se for smaller amounts which are particularly important to SMEs, and will also give all Member States the opportunity to allow SMEs to account for VAT on a cash basis under a cash accounting scheme.
Med dette forslag forventer Kommissionen at udbrede e-fakturering ved at fjerne retlige hindringer for fremsendelse og opbevaring af e-fakturaer.
With this Proposal, the Commission expects to increase the use of e-invoicing by removing legal obstacles to the transmission and storage of e-invoices.
Endvidere har forslaget til formål at bekæmpe svig ved at skærpe reglerne om fakturaers betydning for momsfradrag og sikre hurtigere udveksling af oplysninger om levering af varer inden for Fællesskabet.
Furthermore, the Proposal aims at tackling fraud by introducing more stringent rules on the role of the invoice in VAT deduction and by enabling speedier exchange of information on intra-community supplies.
Specifikke aspekter af forslaget
Specific aspects of the proposal
Beskatning af leverancer inden for Fællesskabet
Chargeability to tax for intra-Community supplies
Kommissionen foreslår at forenkle reglerne om beskatning af leverancer inden for Fællesskabet.
The Commission proposes to simplify the rules on the chargeability to tax for intra-Community supplies.
Kravet om, at fakturaen skal udstedes senest den 15. i måneden efter den måned, hvor afgiftspligten er indtrådt, sikrer, at fakturaen fortsat vil være den vigtigste dokumentation for en leverance inden for Fællesskabet.
By requiring the invoice to be issued by the 15th day of the month following the chargeable event, the invoice will still remain the principle document evidencing the intra-Community supply.
Tidspunktet for beskatning af erhvervelser inden for Fællesskabet ændres desuden, så det svarer til det tidspunkt, der gælder for leverancer inden for Fællesskabet.
Furthermore, the date of the chargeability to tax for intra-Community acquisitions is amended so as to correspond with the intra-Community supply.
Forslaget forbinder fradragsretten med et krav om, at der skal foreligge en faktura, for at der kan foretages fradrag.
The proposal links the right of deduction to the requirement to hold an invoice for deduction.
Dermed ønsker Kommissionen at sikre, at kravet om, at leverandøren skal udstede en faktura, sidestilles med kravet om, at kunden skal være i besiddelse af en faktura for at kunne udøve sin fradragsret.
In doing so, the Commission wants to ensure equal treatment between the requirements of the supplier to issue an invoice and the customer to hold an invoice in order to exercise his right of deduction.
Udstedelse af fakturaer
Issuance of an invoice
Det er stadig uklart, hvilke nationale faktureringsregler der finder anvendelse.
There is some ambiguity at present regarding in which Member State the rules on invoicing are applicable.
Det skaber visse vanskeligheder for virksomhederne.
This causes certain difficulties for businesses.
En afgiftspligtig person, der leverer varer eller ydelser, som der skal betales afgift af i en anden medlemsstat, er nødt til at overholde de faktureringskrav, der gælder i den anden medlemsstat, og som kan afvige fra reglerne i den medlemsstat, hvor han er etableret.
A taxable person making supplies in which the tax is due in another Member State would have to meet the conditions on invoicing in the other Member States and these rules may be different to the Member State where he is established.
Forslaget sigter mod at løse dette problem ved at fastsætte en samling harmoniserede regler for fakturering mellem virksomheder (B2B), således at en afgiftspligtig person, der udsteder en faktura i det land, hvor han er momsregistreret, får retlig sikkerhed for, at fakturaen er gyldig i hele EU.
The proposal aims to resolve the problem by creating a set of harmonised rules for Business to Business (B2B) invoices with the consequence that a taxable person issuing an invoice from where he is identified for VAT will have legal certainty that the invoice is valid throughout the EU.
Fakturaers indhold
Contents of an invoice
Forslaget sigter mod at indføre et tostrenget faktureringssystem.
Firstly there is a full VAT invoice which is a compulsory invoice containing an extensive set of details for B2B supplies when there is the likelihood that the customer will be exercising a right to deduction.
Det består for det første af en almindelig momsfaktura, som er en tvungen faktura med udførlige oplysninger om det pågældende B2B-salg, der skal udstedes, når det er sandsynligt, at kunden vil benytte sig af fradragsretten, og for det andet af en forenklet faktura, som man kan og i visse tilfælde skal anvende.
Secondly, there is the option, or in certain cases the requirement, for a simplified invoice.
I forhold til en almindelig momsfaktura er der tre markante ændringer til de nuværende krav i momsdirektivets artikel 226:
Regarding a full VAT invoice, there are three notable changes to the current requirements in Article 226 of the VAT Directive:
– Leverandøren skal angive kundens momsregistreringsnummer på fakturaen.
– requirement for the supplier to state on the invoice the customer’s VAT identification number
– Den anden ændring er, at datoen for varernes eller ydelsernes levering erstattes af den dato, hvor afgiften forfalder.
– the second change is that the date of the supply of goods or services is replaced by the date the tax becomes chargeable.
Det fortæller modtageren af varerne eller ydelserne, hvornår han kan udnytte fradragsretten.
In this way the recipient of the supply knows in what period he can exercise his right of deduction.
– Den tredje ændring vedrører leverancer, der er omfattet af omvendt momspligt: Her kan en leverandør undlade at angive momssatsen og det momsbeløb, der skal betales, på den almindelige faktura, hvis leveringen finder sted i en anden medlemsstat.
– the third change relates to reverse charge supplies: the supplier will be able to omit the VAT rate and the VAT amount payable from the full invoice when the supply takes place in another Member State.
En anden ændring, som er værd at nævne, vedrører den valutakurs, som skal anvendes til at udtrykke det momsbeløb, der skal betales eller krediteres i den nationale valuta i den medlemsstat, hvor leveringen af varerne eller ydelserne finder sted.
Another change which is worth mentioning concerns the exchange rate to be used for expressing the amount of VAT payable or to be credited in the national currency of the Member State in which the supply of goods or services takes place.
Kommissionen foreslår at anvende den valutakurs, som offentliggøres af Den Europæiske Centralbank.
The Commission proposes to use the exchange rate which is published by the European Central Bank.
Med hensyn til e-fakturering foreslår Kommissionen som allerede anført at behandle papirfakturaer og e-fakturaer ens.
As regards e-invoicing, as already stated, the Commission proposes to put paper invoices and e-invoices on equal foot.
Endelig indeholder forslaget et fælles EU-krav om, at fakturaer skal opbevares i seks år.
Finally, the proposal sets out a common EU time period of 6 years for which invoices must be stored.
Det gør det muligt at skabe et ensartet grundlag for udvekslingen af fakturaer mellem medlemsstaterne.
This allows uniformity for the exchange of invoices between Member States.
Spørgsmål, der skal drøftes
Some issues for discussion
Ordføreren vurderer generelt forslaget positivt.
Your rapporteur has a global positive assessment of the proposal.
Der er dog en række spørgsmål, som han gerne vil gøre medlemmerne af ECON opmærksomme på.
There are, however, a number of issues that he would like to bring to the ECON members attention.
Under sin gennemgang af Kommissionens oprindelige forslag bemærkede ordføreren, at nogle foranstaltninger kunne skabe problemer for visse skatteforvaltninger, da de kunne have en negativ indvirkning på den måde, hvorpå visse kontroller udføres, navnlig i små medlemsstater.
In the course of his examination of the original proposal by the Commission, your rapporteur noticed that some proposed measures could create problems for certain tax administrations as these could impact negatively on the ways certain controls are performed, especially in small member states.
Dette kunne få en negativ indvirkning på indtægterne.
This could have a negative impact on revenue.
Ordføreren mener, at det er vigtigt at finde en balance mellem forenklingen af procedurer og de effektive kontroller, som skatteforvaltningerne skal udføre, også i lyset af spørgsmålet om stordriftsfordele.
The rapporteur feels that it is important that a balance should be found between simplification procedures and effective controls to be made by tax administrations taking into consideration also the issue of economies of scale.
Ordføreren foreslår derfor, at medlemsstaterne ikke skal forhindres i at indføre strenge faktureringsregler, som f.eks. kravet om, at registrerede detailhandlere skal udstede en kvittering med et af skattemyndighederne godkendt kasseapparat med momsangivelse.
Therefore, your rapporteur proposes no to prevent Member States to impose strict invoice rules such as, for example, the requirement for registered retailers to issue a receipt out of a fiscal cash register that is approved by the tax authorities.
Ligeledes foreslår ordføreren, at skattemyndighederne får mulighed for at stille krav om yderligere formelle krav (f.eks. løbenumre) til forenklede fakturaer.
In like vein, your rapporteur also proposes that tax authorities be granted the option to request additional formal requirements (e.g. sequential numbers) for simplified invoices
Med hensyn til kravet om at være i besiddelse af en gyldig faktura for at have fradragsret er der udtrykt bekymring om, hvorvidt denne regel kan skabe problemer for ærlige virksomheder, som modtager varer eller ydelser fra ikke-EU-lande, eftersom leverandører fra sådanne lande ikke nødvendigvis er bekendt med momsfakturering i EU.
As regards the requirement to hold a valid invoice in order to be able to use the right of deduction, concerns have been expressed as to whether such rule could create difficulties for honest businesses receiving goods or services from outside the EU, since non EU suppliers are not necessary familiar with VAT invoicing in the EU.
Lignende spørgsmål opstår med hensyn til kravet om at udstede momsfakturaer for afgiftsfritagne transaktioner i alle tilfælde, og det skal tages i betragtning, at medlemsstater, hvor der aktuelt ikke stilles krav om fakturaer for afgiftsfritagne transaktioner, vil skulle indføre dyre ændringer i deres systemer for at fremstille fakturaer.
Similar issues arise with regard to the requirement to issue VAT invoices for exempt supplies in all cases, bearing in mind that Member States where invoices are not currently required for exempt supplies, would have to introduce costly changes to systems to produce invoices.
Der opstår ligeledes et spørgsmål om, hvorvidt kravet om at anvende ECB's dagskurs, hvis der udstedes en faktura i en anden valuta end valutaen i den medlemsstat, hvor skatten skal betales, kan blive en stor byrde for virksomhederne.
The question also arises whether the requirement to use the ECB daily rate in case an invoice is issued in a currency other than that of the Member State in which tax is payable could place a huge burden on businesses.
Som nye regler for udstedelse af fakturaer foreslår ordføreren så vidt muligt at begrænse den administrative byrde for leverandørerne ved at præcisere, at udstedelse af fakturaer i visse tilfælde skal være underlagt reglerne i leverandørens medlemsstat.
As the new rules on the issue of invoices, your rapporteur suggests to limit as much as possible the administrative burden for suppliers, by clarifying that in a certain number of cases the issue of invoice shall be subject to the rules applying in the supplier's Member State.
Det ville ligeledes være passende at præcisere, at hvis leverandøren ikke har et forretningssted i Fællesskabet, hvorfra leveringen sker, er spørgsmålet om faktura ikke underlagt reglerne i dette direktiv.
It would be also appropriate to clarify that in the case where the supplier does not have an establishment in the Community from which the supply is made, the issue of invoice shall not be subject to the rules laid down in this Directive.
Dette vil gøre det lettere at gennemføre reglerne om fradrag af indgående moms korrekt.
This will certainly facilitate the correct implementation of the rules on the deduction of input VAT