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.
On 18 March 2019, the European Commission published a survey for actors in the payment industry in order to gather their views on the implementation of the legislative package on the transmission and exchange of payment data in order to fight VAT fraud.
On 18 February 2020, the Council has approved new measures to transmit and exchange payment data in order to fight e-commerce VAT fraud.
The subgroup’s quest for the report is to improve tax certainty and tax fairness for businesses and tax authorities in cross-border situations within the EU.