Legal provisions of COM(2017)568 - Amendment of the VAT Implementing Regulation as regards certain exemptions for intra-Community transactions - Main contents
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dossier | COM(2017)568 - Amendment of the VAT Implementing Regulation as regards certain exemptions for intra-Community transactions. |
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document | COM(2017)568 |
date | December 4, 2018 |
Article 1
(1) | in Chapter VIII, the following Section is inserted: ‘Section 2A Exemptions for intra-Community transactions (Articles 138 to 142 of Directive 2006/112/EC) Article 45a 1. For the purpose of applying the exemptions laid down in Article 138 of Directive 2006/112/EC, it shall be presumed that goods have been dispatched or transported from a Member State to a destination outside its territory but within the Community in either of the following cases:
The acquirer shall furnish the vendor with the written statement referred to in point (b)(i) by the tenth day of the month following the supply. 2. A tax authority may rebut a presumption that has been made under paragraph 1. 3. For the purposes of paragraph 1, the following shall be accepted as evidence of dispatch or transport:
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(2) | in Chapter X, the following Section is inserted: ‘Section 1A General obligations (Articles 242 to 243 of Directive 2006/112/EC) Article 54a 1. The register referred to in Article 243(3) of Directive 2006/112/EC that is to be kept by every taxable person who transfers goods under call-off stock arrangements shall contain the following information:
2. The register referred to in Article 243(3) of Directive 2006/112/EC that is to be kept by every taxable person to whom goods are supplied under call-off stock arrangements shall contain the following information:
Where the goods are dispatched or transported under call-off stock arrangements to a warehouse keeper different from the taxable person for whom the goods are intended to be supplied, the register of that taxable person does not need to contain the information referred to in points (c), (e) and (f) of the first subparagraph.’. |
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2020.
This Regulation shall be binding in its entirety and directly applicable in all Member States.