Considerations on COM(2016)756 - Amendment of Implementing Regulation (EU) No 282/2011 laying down implementing measures for the VAT Directive

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dossier COM(2016)756 - Amendment of Implementing Regulation (EU) No 282/2011 laying down implementing measures for the VAT Directive.
document COM(2016)756 EN
date December  5, 2017
 
table>(1)Council Implementing Regulation (EU) No 282/2011 (2) lays down detailed provisions for the presumption of the location of the customer for determining the place of supply of telecommunications, broadcasting or electronically supplied services provided to non-taxable person.
(2)The evaluation of the requirements for the application of those presumptions has shown that for the taxable person established in a Member State and supplying such services to a non-taxable person in other Member States, to obtain, under certain circumstances, two items of non-contradictory evidence of the place where his customer is established or has his permanent address or usually resides, is extremely burdensome.

(3)The burden is particularly onerous for small and medium-sized companies. The requirement for one piece of evidence should simplify the obligations for such companies whose intra-Community supplies to consumers in other Member States are below a certain threshold.

(4)The simplification of the requirement to prove the customer's location is complementary to the amendments introduced by Article 1 of Council Directive (EU) 2017/2455 (3) to the special schemes laid down in Chapter 6 of Title XII of Directive 2006/112/EC and should therefore apply from the same date.

(5)Implementing Regulation (EU) No 282/2011 should therefore be amended accordingly,