20.2.2008 EN Official Journal of the European Union L 44/1
COUNCIL REGULATION (EC) No 143/2008
of 12 February 2008
amending Regulation (EC) No 1798/2003 as regards the introduction of administrative cooperation and the exchange of information concerning the rules relating to the place of supply of services, the special schemes and the refund procedure for value added tax
THE COUNCIL OF THE EUROPEAN UNION
,
Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Parliament (1),
Having regard to the opinion of the European Economic and Social Committee (2),
Whereas:
(1) The amendments introduced with regard to the place of supply of services by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services (3) mean that services to taxable persons are supplied principally where the recipient is established. Where the supplier and the recipient of the services are established in different Member States, the reverse charge mechanism will be applicable more frequently than hitherto.
(2) To ensure the proper application of value added tax (VAT) on services which are subject to the reverse charge mechanism, the data collected by the Member State of the supplier should be communicated to the Member State where the recipient is established. Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax (4) should provide for such communication.
(3) Directive 2008/8/EC also extends the scope of the special scheme for electronic services supplied by taxable persons not established within the Community.
(4) Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but in another Member State (5) simplifies the refund procedure for VAT in a Member State in which the taxable person concerned is not identified for VAT purposes.
(5) The extension of the scope of the special scheme and the amendments to the refund procedure for taxable persons not established in the Member State of refund mean that the Member States concerned will need to exchange considerably more information. The required exchange of information should not make any excessive administrative demands on the Member State concerned. This exchange of information should thus take place electronically under existing systems for exchanging information.
(6) Regulation (EC) No 1798/2003 should therefore be amended accordingly,
From 1 January 2010, Regulation (EC) No 1798/2003 is hereby amended as follows:
1. in Article 1(1), the fourth subparagraph shall be replaced by the following:
2. in Article 2, points 8 to 11 shall be replaced by the following:
‘8. “intra-Community supply of goods” means any supply of goods which must be declared in the recapitulative statement provided for in Article 262 of Directive 2006/112/EC;
9. “intra-Community supply of services” means any supply of services which must be declared in the recapitulative statement provided for in Article 262 of Directive 2006/112/EC;
10. “intra-Community acquisition of goods” means the acquisition of the right under Article 20 of Directive 2006/112/EC to dispose as owner of moveable tangible property;
11. “VAT identification number” means the number provided for in Articles 214, 215 and 216 of Directive 2006/112/EC;’;
3. in Article 22(1), the first subparagraph shall be replaced by the following:
4. in the first paragraph of Article 23, point 2 shall be replaced by the following:
‘2. the total value of all intra-Community supplies of goods and the total value of all intra-Community supplies of services to persons holding a VAT identification number by all operators identified for the purposes of VAT in the Member State providing the information.’;
5. in Article 24, the first paragraph shall be replaced by the following:
1. the VAT identification numbers of the persons who carried out the supplies of goods and services referred to in point 2 of the first paragraph of Article 23;
2. the total value of supplies of goods and services from each such person to each person holding a VAT identification number referred to in point 1 of the first paragraph of Article 23.’;
6. Article 27(4) shall be replaced by the following:
7. the heading of Chapter VI shall be replaced by the following:
8. Article 28 shall be replaced by the following:
9. Article 29(1) shall be replaced by the following:
10. in Article 30, the first paragraph shall be replaced by the following:
11. Article 31 shall be replaced by the following:
12. Article 34 shall be replaced by the following:
13. the following Chapter VIa shall be inserted:
14. in Article 39, the first paragraph shall be replaced by the following:
From 1 January 2015, Regulation (EC) No 1798/2003 is hereby amended as follows:
1. in Article 1(1), the fourth subparagraph shall be replaced by the following:
2. in Article 2, the sole paragraph shall be numbered ‘1’ and the following paragraph shall be added:
3. in Article 5, paragraph 3 shall be replaced by the following:
4. in Article 17, the following paragraph shall be added:
5. in Article 18, the second paragraph shall be replaced by the following:
6. Article 27(4) shall be replaced by the following:
7. the heading of Chapter VI shall be replaced by the following:
8. Article 28 shall be replaced by the following:
9. Article 29 shall be replaced by the following:
10. in Article 30, the first and second paragraphs shall be replaced by the following:
11. Article 31 shall be replaced by the following:
12. in Article 32, the following paragraph shall be added:
(a) from 1 January 2015 until 31 December 2016 — 30 %,
(b) from 1 January 2017 until 31 December 2018 — 15 %,
(c) from 1 January 2019 — 0 %.’;
13. Article 34 shall be deleted;
14. in Article 39, the first paragraph shall be replaced by the following:
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.
Articles 1 and 2 shall apply from the following dates:
(a) Article 1, from 1 January 2010;
(b) Article 2, from 1 January 2015.
This Regulation shall be binding in its entirety and directly applicable in all Member States.