Implementing regulation 2017/2459 - Amendment of Implementing Regulation (EU) No 282/2011 laying down implementing measures for the VAT Directive - Main contents
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official title
Council Implementing Regulation (EU) 2017/2459 of 5 December 2017 amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax| Legal instrument | Implementing regulation |
|---|---|
| Number legal act | Implementing regulation 2017/2459 |
| Original proposal | COM(2016)756  |
| CELEX number i | 32017R2459 |
| Document | 05-12-2017; Date of adoption |
|---|---|
| Publication in Official Journal | 29-12-2017; OJ L 348 p. 32-33 |
| Effect | 18-01-2018; Entry into force Date pub. +20 See Art 2 01-01-2019; Application See Art 2 |
| End of validity | 31-12-9999 |
29.12.2017 |
EN |
Official Journal of the European Union |
L 348/32 |
COUNCIL IMPLEMENTING REGULATION (EU) 2017/2459
of 5 December 2017
amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 397 thereof,
Having regard to the proposal from the European Commission,
Whereas:
(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, |
HAS ADOPTED THIS REGULATION:
Article 1
Article 24b of Implementing Regulation (EU) No 282/2011 is replaced by the following:
‘Article 24b
For the application of Article 58 of Directive 2006/112/EC, where telecommunications, broadcasting or electronically supplied services are supplied to a non-taxable person:
(a) |
through his fixed land line, it shall be presumed that the customer is established, has his permanent address or usually resides at the place of installation of the fixed land line; |
(b) |
through mobile networks, it shall be presumed that the place where the customer is established, has his permanent address or usually resides is the country identified by the mobile country code of the SIM card used when receiving those services; |
(c) |
for which the use of a decoder or similar device or a viewing card is needed and a fixed land line is not used, it shall be presumed that the customer is established, has his permanent address or usually resides at the place where that decoder or similar device is located, or if that place is not known, at the place to which the viewing card is sent with a view to being used there; |
(d) |
under circumstances other than those referred to in Article 24a and in points (a), (b) and (c) of this Article, it shall be presumed that the customer is established, has his permanent address or usually resides at the place identified as such by the supplier on the basis of two items of non-contradictory evidence as listed in Article 24f of this Regulation. |
Without prejudice to point (d) of the first paragraph, for supplies of services falling under that point, where the total value of such supplies, exclusive of VAT, provided by a taxable person from his business establishment or a fixed...
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