The European Commission has today proposed changes to the EU’s VAT (value added tax) rules, in preparation for the end of the transition period with the United Kingdom. Today’s amendment to the VAT Directive introduces a special identification number for businesses in Northern Ireland, so that EU VAT provisions can be properly applied to goods, in line with the Protocol on Ireland / Northern Ireland. Under the Protocol, EU VAT legislation will continue to apply when it comes to goods traded in Northern Ireland. This means, amongst other things, that goods sold and transported from Northern Ireland to the EU (and vice-versa) will be treated the same as cross-border supplies of goods within the EU, including for VAT exemptions and deductions.
Die Kanarischen Inseln gehören in Bezug auf die MwSt nicht zum Gebiet der Gemeinschaft (Artikel 6 der Mehrwertsteuerrichtlinie).
Demnach unterliegen sie nicht dem harmonisierten MwSt-System. Stattdessen fallen die Umsatzsteuern dort in den Zuständigkeitsbereich der nationalen oder lokalen Behörden, die allerdings die allgemeinen Grundsätze des Vertrags über die Arbetsweise der Europäische Union beachten müssen und es bei der Besteuerung von Gegenständen insbesondere nicht zu Diskriminierungen kommen lassen dürfen.
On 23 July 2020 the European Commission decided to prolong the temporary relief for customs duties and VAT on the import of medical devices and protective equipment from third countries in order to help in the fight against coronavirus.
On 24 June, the Council has amended Directive 2011/16/EU, deferring certain deadlines for filing and exchanging information under the Directive on Administrative Cooperation (DAC). Member States will now have three additional months to exchange information on the financial accounts of beneficiaries who are tax residents in another Member State. Similarly, Member States will have six additional months to exchange information on certain cross-border tax planning arrangements.
The European Commission has decided today to postpone the entry into force of two EU taxation measures to take account of the difficulties that businesses and Member States are facing at the moment with the Coronavirus crisis. First, the Commission has proposed to postpone the entry into application of the VAT e-commerce package by 6 months. These rules will apply as of 1 July 2021 instead of 1 January 2021, giving Member States and businesses more time to prepare for the new VAT e-commerce rules.
Second, the Commission has decided to propose deferring certain deadlines for filing and exchanging information under the Directive on Administrative Cooperations (DAC).
The European Commission has extended the deadline for the call for applications to become a member of the expert group that will assist it to implement the legislative package on the transmission and exchange of payment data in order to fight VAT fraud (CESOP). The new deadline for application is 4 May 2020.
On 3 March 2020, the European Commission published a survey to gather actors of the payment industry’s opinion on the implementation of the legislative package on the transmission and exchange of payment data in order to fight VAT fraud (CESOP). The deadline to answer the survey has been extended to 4 May 2020.
In addition, the first meeting of the CESOP expert group, that will assist the Commission in implementing the proposal, has also been postponed to 11 and 12 May 2020. The deadline to submit applications to be member of the CESOP Expert Group is 24 April 2020.
The European Commission has published a decision helping Member States affected by the coronavirus pandemic to temporarily suspend customs duties and VAT on protective equipment, testing kits or medical devices such as ventilators. This will make it easier financially to get the medical equipment that doctors, nurses and patients desperately need. The measure will apply for a period of six months, with a possibility for further extension.
Die aktuelle Liste der vom Mehrwertsteuerausschuss verabschiedeten Leitlinien steht zur Einsicht zur Verfügung. Die Liste enthält den Text aller Leitlinien, die seit der Gründung des Mehrwertsteuerausschusses im Jahr 1977 herausgegeben wurden.
Die Erläuterungen zu den MwSt-Änderungen in der EU, welche die Konsignationslagerregelung, Reihengeschäfte und die Steuerbefreiung für innergemeinschaftliche Lieferungen von Gegenständen betreffen („2020 Quick Fixes“), sind nun in 23 Amtssprachen der EU verfügbar.