On Thursday 18 February, the European Commission published a new draft implementing regulation which clarifies the rules for the control of transactions recorded under the special VAT arrangements for e-commerce.
Special schemes allow taxable persons to declare and pay VAT on certain supplies of goods and services in the Member State where they are established (Member State of identification) instead of having to register, declare and pay VAT in each Member State where they supply these goods or services (Member State of consumption). The Member State of identification forwards VAT returns and payments to the respective Member State of consumption.
In order to facilitate the provision of information to the Member State of identification, taxable persons using one of the special schemes or their intermediaries should be able to use a standard form in a legible format, depending on the text.
The Member State of consumption should, in particular, include in the form the name of the taxable person and the name of the intermediary, the VAT identification number allocated by the Member State of identification to the taxable person, the tax periods covered by the application and the type of registrations requested.
In order to facilitate the control and audit of taxable persons making use of these special schemes, the text provides that Member States should exchange the contact details of the person responsible for coordinating these matters in each Member State in order to allow an efficient communication.
Interested parties have until 18 March to comment on the draft text at http://bit.ly/37q1MEc (Original version in French by Marion Fontana)