Directive 2001/115 - Amendment of Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of VAT

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Contents

  1. Current status
  2. Key information
  3. Key dates
  4. Legislative text
  5. 32001L0115
  6. Original proposal
  7. Sources and disclaimer
  8. Full version
  9. EU Monitor

1.

Current status

This directive was in effect from February  6, 2002 until December 31, 2006.

2.

Key information

official title

Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax
 
Legal instrument Directive
Number legal act Directive 2001/115
Original proposal COM(2000)650 EN
CELEX number81 32001L0115

3.

Key dates

Document 20-12-2001
Publication in Official Journal 17-01-2002; Special edition in Latvian: Chapter 09 Volume 001,Special edition in Slovenian: Chapter 09 Volume 001,Special edition in Slovak: Chapter 09 Volume 001,Special edition in Polish: Chapter 09 Volume 001,Special edition in Czech: Chapter 09 Volume 001,Special edition in Estonian: Chapter 09 Volume 001,Special edition in Hungarian: Chapter 09 Volume 001,Special edition in Lithuanian: Chapter 09 Volume 001,Special edition in Maltese: Chapter 09 Volume 001,OJ L 15, 17.1.2002
Effect 06-02-2002; Entry into force Date pub. + 20 See Art 6
Deadline 31-12-2003; At the latest See Art 5
End of validity 31-12-2006; Repealed by 32006L0112

4.

Legislative text

Avis juridique important

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5.

32001L0115

Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax

Official Journal L 015 , 17/01/2002 P. 0024 - 0028

Council Directive 2001/115/EC

of 20 December 2001

amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,

Having regard to the proposal from the Commission(1),

Having regard to the opinion of the European Parliament(2),

Having regard to the opinion of the Economic and Social Committee(3),

Whereas:

  • (1) 
    The current conditions laid down for invoicing and listed under Article 22(3), in the version given in Article 28h of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment(4), are relatively few in number, thus leaving it to the Member States to define the most important such conditions. At the same time, the conditions are no longer appropriate given the development of new invoicing technologies and methods.
  • (2) 
    The Commission report on the second phase of the SLIM exercise (Simpler Legislation for the Single Market) recommended that a study be carried out to determine what details should be required for VAT purposes when drawing up an invoice and what the legal and technical requirements are as regards electronic invoicing.
  • (3) 
    The conclusions of the Ecofin Council of June 1998 underlined the fact that the development of electronic commerce has made it necessary to establish a legal framework for the use of electronic invoicing to enable tax administrations to continue to perform their controls.
  • (4) 
    It is therefore necessary, in order to ensure that the internal market functions properly, to draw up a list, harmonised at Community level, of the particulars that must appear on invoices for the purposes of value added tax and to establish a number of common arrangements governing the use of electronic invoicing and the electronic storage of invoices, as well as for self-billing and the outsourcing of invoicing operations.
  • (5) 
    Lastly, the storage of invoices should comply with the conditions laid down by Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data(5).
  • (6) 
    Since the introduction of the transitional VAT arrangements in 1993, Greece has adopted the prefix EL rather than the prefix GR laid down in the ISO International Standard No 3166 - alpha 2 referred to in Article 22(1)(d). Given the consequences of amending the prefix in all the Member States, it is important to lay down an exception for Greece providing that the ISO Standard does not apply in Greece.
  • (7) 
    Directive 77/388/EEC should therefore be amended accordingly,

HAS ADOPTED THIS DIRECTIVE:

Article 1

Directive 77/388/EEC is hereby amended in accordance with the following Articles.

Article 2

At Article 28h (which replaces Article 22 of the same Directive), Article 22 shall be amended as follows:

  • 1. 
    The following sentence shall be added to paragraph 1(d): "Nevertheless, the Hellenic Republic shall be authorised to use the prefix 'EL'."
  • 2. 
    Paragraph 3 shall be replaced by the following: "3. (a) Every taxable person shall ensure that an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party, in respect of goods or services which he has supplied or...

More

This text has been adopted from EUR-Lex.

6.

Original proposal

 

7.

Sources and disclaimer

For further information you may want to consult the following sources that have been used to compile this dossier:

This dossier is compiled each night drawing from aforementioned sources through automated processes. We have invested a great deal in optimising the programming underlying these processes. However, we cannot guarantee the sources we draw our information from nor the resulting dossier are without fault.

 

8.

Full version

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9.

EU Monitor

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  • 1. 
    Simpler Legislation for the Internal Market.

     
  • 2. 
    COM(97) 618 final, 24.11.1997.

     
  • 3. 
    This report was drawn up by Price Waterhouse
     
  • 4. 
    OJ L 145, 13.6.1977, p. 1; Directive as last amended by Directive 2000/17/EC (OJ L 84, 5.4.2000, p. 24).

     
  • 5. 
    This report was drawn up by Price Waterhouse
     
  • 6. 
    This interpretation was also confirmed by the judgment of the Court of Justice of the European Communities of 17 September 1997 Finanzamt Osnabrück-Land v Bernhard Langhorst.

     
  • 7. 
    Supply of services in the intra-Community transport of goods, supply of services ancillary to the intra-Community transport of goods, supply of services rendered by intermediaries and supply of services in the case of valuations of or work on movable tangible property.

     
  • 8. 
    Intra-Community supply of goods.

     
  • 9. 
    COM(97) 618 final, 24.11.1997.

     
  • 10. 
    Particulars which can be used to establish whether or not the vehicle in question is a new 'means of transport' within the meaning of the Sixth Directive, and should therefore be taxed at the place of acquisition. These particulars relate in particular to the age of the vehicle and its kilometrage.

     
  • 11. 
    The term 'triangular transaction' is used to refer to cases in which company A established in Member State A sells a good to company B established in Member State B which then in turn sells it on to company C established in Member State C where the goods in question are transported directly from Member State A to Member State C. In such cases and on certain conditions, company B is not required to register for VAT purposes in Member State C, company C being designated as the taxable person.

     
  • 12. 
    This report was drawn up by Price Waterhouse
     
  • 13. 
    Electronic Data Interchange.

     
  • 14. 
    The term 'triangular transaction' is used to refer to cases in which company A established in Member State A sells a good to company B established in Member State B which then in turn sells it on to company C established in Member State C where the goods in question are transported directly from Member State A to Member State C. In such cases and on certain conditions, company B is not required to register for VAT purposes in Member State C, company C being designated as the taxable person.

     
  • 15. 
    OJ L 145, 13.6.1977, p. 1; Directive as last amended by Directive 2000/17/EC (OJ L 84, 5.4.2000, p. 24).

     
  • 16. 
    The Euro is of course considered to be the national currency of the Euro zone, alongside the national currencies with which it will coexist throughout the transitional period.

     
  • 17. 
    COM(97) 618 final, 24.11.1997.

     
  • 18. 
    Electronic Data Interchange.

     
  • 19. 
    COM(97) 618 final, 24.11.1997.

     
  • 20. 
    OJ L 13, 19.1.2000, p. 12.

     
  • 21. 
    COM(97) 618 final, 24.11.1997.

     
  • 22. 
    The Communication from the Commission to the Council, the European Parliament, the Economic and Social Committee and the Committee of the Regions, entitled 'Ensuring security and trust in electronic communication - Towards a European framework for digital signatures and encryption' (COM(1997) 503 of 8 October 1997) provides more detailed information on these methods.

     
  • 23. 
    OJ L 217, 5.8.1998, p. 18.

     
  • 24. 
    Particulars which can be used to establish whether or not the vehicle in question is a new 'means of transport' within the meaning of the Sixth Directive, and should therefore be taxed at the place of acquisition. These particulars relate in particular to the age of the vehicle and its kilometrage.

     
  • 25. 
    Communication from the Commission to the Council and the European Parliament - A strategy to improve the operation of the VAT system within the context of the Internal Market (COM(2000) 348 of 7 June 2000).

     
  • 26. 
    OJ C

     
  • 27. 
    OJ C

     
  • 28. 
    OJ C

     
  • 29. 
    This report was drawn up by Price Waterhouse
     
  • 30. 
    OJ L 145, 13.6.1977, p. 1.

     
  • 31. 
    OJ L 84, 5.4.2000, p. 24.

     
  • 32. 
    COM(97) 618 final of 24 November 1997.

     
  • 33. 
    COM(97) 618 final, 24.11.1997.

     
  • 34. 
    OJ L 13, 19.1.2000, p. 12.

     
  • 35. 
    OJ L 281, 23.11.1995, p. 31.

     
  • 36. 
    Simpler Legislation for the Internal Market.

     
  • 37. 
    COM(97) 618 final, 24.11.1997.

     
  • 38. 
    This report was drawn up by Price Waterhouse
     
  • 39. 
    COM(97) 618 final, 24.11.1997.

     
  • 40. 
    The term 'triangular transaction' is used to refer to cases in which company A established in Member State A sells a good to company B established in Member State B which then in turn sells it on to company C established in Member State C where the goods in question are transported directly from Member State A to Member State C. In such cases and on certain conditions, company B is not required to register for VAT purposes in Member State C, company C being designated as the taxable person.

     
  • 41. 
    Simpler Legislation for the Internal Market.

     
  • 42. 
    COM(97) 618 final, 24.11.1997.

     
  • 43. 
    This report was drawn up by Price Waterhouse
     
  • 44. 
    OJ L 145, 13.6.1977, p. 1; Directive as last amended by Directive 2000/17/EC (OJ L 84, 5.4.2000, p. 24).

     
  • 45. 
    This report was drawn up by Price Waterhouse
     
  • 46. 
    This interpretation was also confirmed by the judgment of the Court of Justice of the European Communities of 17 September 1997 Finanzamt Osnabrück-Land v Bernhard Langhorst.

     
  • 47. 
    Supply of services in the intra-Community transport of goods, supply of services ancillary to the intra-Community transport of goods, supply of services rendered by intermediaries and supply of services in the case of valuations of or work on movable tangible property.

     
  • 48. 
    Intra-Community supply of goods.

     
  • 49. 
    COM(97) 618 final, 24.11.1997.

     
  • 50. 
    Particulars which can be used to establish whether or not the vehicle in question is a new 'means of transport' within the meaning of the Sixth Directive, and should therefore be taxed at the place of acquisition. These particulars relate in particular to the age of the vehicle and its kilometrage.

     
  • 51. 
    The term 'triangular transaction' is used to refer to cases in which company A established in Member State A sells a good to company B established in Member State B which then in turn sells it on to company C established in Member State C where the goods in question are transported directly from Member State A to Member State C. In such cases and on certain conditions, company B is not required to register for VAT purposes in Member State C, company C being designated as the taxable person.

     
  • 52. 
    This report was drawn up by Price Waterhouse
     
  • 53. 
    Electronic Data Interchange.

     
  • 54. 
    The term 'triangular transaction' is used to refer to cases in which company A established in Member State A sells a good to company B established in Member State B which then in turn sells it on to company C established in Member State C where the goods in question are transported directly from Member State A to Member State C. In such cases and on certain conditions, company B is not required to register for VAT purposes in Member State C, company C being designated as the taxable person.

     
  • 55. 
    OJ L 145, 13.6.1977, p. 1; Directive as last amended by Directive 2000/17/EC (OJ L 84, 5.4.2000, p. 24).

     
  • 56. 
    The Euro is of course considered to be the national currency of the Euro zone, alongside the national currencies with which it will coexist throughout the transitional period.

     
  • 57. 
    COM(97) 618 final, 24.11.1997.

     
  • 58. 
    Electronic Data Interchange.

     
  • 59. 
    COM(97) 618 final, 24.11.1997.

     
  • 60. 
    OJ L 13, 19.1.2000, p. 12.

     
  • 61. 
    COM(97) 618 final, 24.11.1997.

     
  • 62. 
    The Communication from the Commission to the Council, the European Parliament, the Economic and Social Committee and the Committee of the Regions, entitled 'Ensuring security and trust in electronic communication - Towards a European framework for digital signatures and encryption' (COM(1997) 503 of 8 October 1997) provides more detailed information on these methods.

     
  • 63. 
    OJ L 217, 5.8.1998, p. 18.

     
  • 64. 
    Particulars which can be used to establish whether or not the vehicle in question is a new 'means of transport' within the meaning of the Sixth Directive, and should therefore be taxed at the place of acquisition. These particulars relate in particular to the age of the vehicle and its kilometrage.

     
  • 65. 
    Communication from the Commission to the Council and the European Parliament - A strategy to improve the operation of the VAT system within the context of the Internal Market (COM(2000) 348 of 7 June 2000).

     
  • 66. 
    OJ C

     
  • 67. 
    OJ C

     
  • 68. 
    OJ C

     
  • 69. 
    This report was drawn up by Price Waterhouse
     
  • 70. 
    OJ L 145, 13.6.1977, p. 1.

     
  • 71. 
    OJ L 84, 5.4.2000, p. 24.

     
  • 72. 
    COM(97) 618 final of 24 November 1997.

     
  • 73. 
    COM(97) 618 final, 24.11.1997.

     
  • 74. 
    OJ L 13, 19.1.2000, p. 12.

     
  • 75. 
    OJ L 281, 23.11.1995, p. 31.

     
  • 76. 
    Simpler Legislation for the Internal Market.

     
  • 77. 
    COM(97) 618 final, 24.11.1997.

     
  • 78. 
    This report was drawn up by Price Waterhouse
     
  • 79. 
    COM(97) 618 final, 24.11.1997.

     
  • 80. 
    The term 'triangular transaction' is used to refer to cases in which company A established in Member State A sells a good to company B established in Member State B which then in turn sells it on to company C established in Member State C where the goods in question are transported directly from Member State A to Member State C. In such cases and on certain conditions, company B is not required to register for VAT purposes in Member State C, company C being designated as the taxable person.

     
  • 81. 
    Deze databank van de Europese Unie biedt de mogelijkheid de actuele werkzaamheden (workflow) van de Europese instellingen (Europees Parlement, Raad, ESC, Comité van de Regio's, Europese Centrale Bank, Hof van Justitie enz.) te volgen. EURlex volgt alle voorstellen (zoals wetgevende en begrotingsdossiers) en mededelingen van de Commissie, vanaf het moment dat ze aan de Raad of het Europees Parlement worden voorgelegd.
     
  • 82. 
    EUR-lex provides an overview of the proposal, amendments, citations and legality.