2016/0370(CNS)

Value added tax (VAT): certain obligations for supplies of services and distance sales of goods

Procedure completed

2016/0370(CNS) Value added tax (VAT): certain obligations for supplies of services and distance sales of goods
RoleCommitteeRapporteurShadows
Lead ECON IVAN Cătălin Sorin (S&D) LANGEN Werner (EPP), LUCKE Bernd (ECR), NAGTEGAAL Caroline (ALDE), LÓPEZ BERMEJO Paloma (GUE/NGL), SCOTT CATO Molly (Verts/ALE), KAPPEL Barbara (ENF)
Opinion IMCO
Opinion JURI
Lead committee dossier: ECON/8/08648
Legal Basis TFEU TFEU 113
Subjects
Links

Activites

  • 2017/12/29 Final act published in Official Journal
  • #3582
  • 2017/12/05 Council Meeting
  • 2017/12/05 End of procedure in Parliament
  • 2017/12/05 Act adopted by Council after consultation of Parliament
  • 2017/11/30 Results of vote in Parliament
    • Results of vote in Parliament
    • T8-0471/2017 summary
  • #3572
  • 2017/11/07 Council Meeting
  • 2017/10/16 Committee report tabled for plenary, 1st reading/single reading
    • A8-0307/2017 summary
    • ECON ECON/8/08648 IVAN Cătălin Sorin S&D
    • IMCO
    • JURI
  • 2017/10/10 Vote in committee, 1st reading/single reading
  • 2017/01/16 Committee referral announced in Parliament, 1st reading/single reading
  • 2016/12/01 Legislative proposal published
    • COM(2016)0757 summary
    • DG {u'url': u'http://ec.europa.eu/info/departments/taxation-and-customs-union_en', u'title': u'Taxation and Customs Union'}, MOSCOVICI Pierre

Documents

Votes

A8-0307/2017 - Cătălin Sorin Ivan - Proposition de la Commission

2017/11/30
Position Total ALDE ECR EFDD ENF GUE/NGL NI PPE S&D Verts/ALE correctional
For 540 59 54 4 15 6 8 190 163 41 0
Against 30 0 3 16 7 0 4 0 0 0 0
Abstain 68 0 1 15 10 39 3 0 0 0 0
AmendmentsDossier
43 2016/0370(CNS) Value added tax (VAT): certain obligations for supplies of services and distance sales of goods
2017/05/23 ECON, ECON 8 amendments...
source: PE-604.735
2017/07/13 ECON 35 amendments...
source: PE-606.187

History

(these mark the time of scraping, not the official date of the change)

2018-09-12
activities/5/docs added
  • url
    http://www.europarl.europa.eu/oeil/popups/sda.do?id=30301&l=en
    type
    Results of vote in Parliament
    title
    Results of vote in Parliament
  • url
    http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2017-0471
    text
    • The European Parliament adopted by 540 votes to 30, with 68 abstentions, in line with a special legislative procedure (Parliament’s consultation), a legislative resolution on the proposal for a Council directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods.

      Parliament approved the Commission proposal subject to the following amendments:

      Need for a definitive system: Parliament introduced a recital urging the adoption of a definitive VAT regime based on the destination principle, recalling in this respect that the VAT gap in the EU was approximately EUR 152 billion in 2015, while cross-border fraud accounted for a loss of VAT revenue of approximately EUR 50 billion a year. It also stressed the need for additional measures to effectively combat VAT fraud in the Union.

      Mini-One-Stop-Shop (MOSS): Member States should further promote the mini-one-stop shop to a wider range of SMEs as 99% of VAT revenue processed through the mini-one-stop shop is reported by only 13% of registered companies.

      Online platforms: the Commission's proposal provides for online platforms to be held responsible for the collection of VAT in supplies of services. Members, however, proposed that these platforms should also be held liable for the collection of VAT when they act as intermediaries in supplies of goods imported from third countries where the intrinsic value of the items does not exceed EUR 150 and they have an annual turnover exceeding EUR 1 million.

      Place of supply of services: the proposal provides that the place of supply of telecommunications, broadcasting and television services and services provided by electronic means to a non-taxable person shall be the place where that person is established.

      Members pointed out that this provision should not apply where the total value, exclusive of VAT, of such supplies does not in the current calendar year exceed EUR 35 000 (EUR 10 000 according to the Commission proposal) and did not exceed this threshold in the previous calendar year.

      Record keeping: one amendment proposed that the records shall be kept for a period of five years from the end of the calendar year during which the transaction was carried out.

      Implementation period: the Commission and Member States have a legal obligation to allow business to register to the new one-stop-shop by 31 December 2020. Members, however, considered that business should be given 3 additional months until 1 April 2021 (instead of 1 January 2021), to adapt their own IT systems to connect it to the new one-stop shop.

      Impact on postal services: Member States and the Commission should pay particular attention to the impact on the postal services sector as the amending Directive could lead to an increase in administrative costs for small consignments.

    type
    Decision by Parliament, 1st reading/single reading
    title
    T8-0471/2017
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Vote in plenary scheduled
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Results of vote in Parliament
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2017-12-05
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Council Meeting
council
Economic and Financial Affairs ECOFIN
meeting_id
3582
activities/7 added
date
2017-12-05
body
EP
type
End of procedure in Parliament
activities/8 added
date
2017-12-05
body
EP/CSL
type
Act adopted by Council after consultation of Parliament
activities/9 added
date
2017-12-29
text
  • PURPOSE: facilitate the collection of VAT when consumers purchase goods and services online.

    LEGISLATIVE ACT: Council Directive (EU) 2017/2455 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods.

    CONTENT: this Directive aims to amend Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods.

    The new rules are part of the EU's 'digital single market' strategy, and are aimed at making it easier for online businesses to comply with VAT obligations.

    The Directive provides for:

    • the introduction, from 1 January 2019, of simplification measures for intra-EU sales of electronic services;
    • the extension, from 1 January 2021, of the current EU one-stop shop to distance sales of goods, both intra-EU and from third countries, as well as the elimination of the VAT exemption for small consignments (worth less than EUR 22); a new portal will be established for distance sales from third countries for sums of less than EUR 150.

    The Directive makes online platforms liable for collecting VAT on the distance sales that they facilitate.

    VAT will be paid in the Member State of the consumer. However, in cases below EUR 10 000 of cross-border online sales per year, a company may continue to apply the VAT rules of its country of origin.

    ENTRY INTO FORCE: 18.1.2018.

    TRANSPOSITION: by 31.12.2018 and 31.12.2020 depending on the relevant provisions.

    APPLICATION: from 1.1.2019 and from 1.1.2021 depending on the provisions.

type
Final act published in Official Journal
docs
links/Research document deleted
url
http://www.europarl.europa.eu/thinktank/en/document.html?reference=EPRS_BRI(2017)608714
title
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council
Former Council configuration
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url
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32017L2455
title
Directive 2017/2455
procedure/stage_reached changed
Old
Awaiting Parliament 1st reading / single reading / budget 1st stage
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Procedure completed
procedure/subject/2 changed
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3.45.05 Business policy, electronic commerce, after-sales service, commercial distribution
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3.45.05 Business policy, e-commerce, after-sales service, commercial distribution
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2016-12-08

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