Zusammenfassung

Der erfolgreiche Umgang mit steuerrechtlichen Vorgaben weltweit ist ein komplexes und ressourcenintensives Unterfangen. Jedes Land hat spezifische gesetzliche Vorschriften für die elektronische Rechnungsstellung, die sich ständig weiterentwickeln.

Die Nichteinhaltung dieser, ob absichtlich oder nicht, kann zu erheblichen Geldstrafen, Betriebsunterbrechungen und Schädigung der Reputation führen.

Updates

02.07.23

  • Länder-Updates
VAT in the digital age – extension of feedback period The eight-week feedback period for the public consultation relating to the VAT in the Digital Age proposal (ViDA) is being extended every day until the adopted proposal is available in local language - extension for the feedback period now already exists until 21 March 2023. Feedback can be submitted via the following link: https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/13186-VAT-in-the-digital-age_en

12.22.22

  • Länder-Updates
VAT in the Digital Age (ViDA) proposal Tungsten has previously communicated on the VAT in the Digital Age initiative, where we relayed the European Commission’s intention to introduce harmonisation across Europe with respect to its fiscal operations.   The rapid acceleration of digitisation permeating all facets of society has led the European Union to review its own fiscal policies and consider how the processing of these fiscal measures can be aligned with these increasingly high standards of digitisation.   This, coupled with the need to combat fraud and alleviate multiple cumbersome compliance processes, has propelled the EU to conduct a high-scale review of its fiscal operations and propose a radical overhaul of the VAT system as we know it.   To this effect, the European commission published the VAT in the Digital Age (ViDA) proposal. The proposal has colossal implications for the future of e-invoicing and e-reporting in the coming years.    The below is a high-level summary only of the most significant changes, from the proposal:  Proposed Digital reporting requirements  
  • From 1 January 2024, PDFs will no longer come under the definition of an e-invoice. Paper invoices will still be permitted, but if opting for e-invoicing, structured invoices only can be issued.  
  • The requirement for buyers to accept e-invoices will be removed, thus acting as a major catalyst to compel e-invoicing and ultimately contribute to its proliferation. 
  • EU Member States are free to impose their own e-invoicing obligations- but this crucially excludes clearance models. Clearance models typically require verification via an e-invoicing platform before e-invoices can be issued to the buyer. Italy is one such country which has adopted a clearance e-invoicing model, amongst others, and Poland, to date, has been advancing a similar clearance model. Clearance models which have previously been approved by the European Commission, such as Italy, can continue to operate as per their current process until 1 January 2028. The current process to request derogations to mandate e-invoicing will become obsolete from 1 January 2024. 
  • Invoices must comply with a European standard, rather than utilise country-specific variations. 
  • 1 January 2028: E-invoicing is expected become the default standard for invoice issuance. Paper invoices will need to be specified for certain transactions.  
Real-time reporting obligations 
  • From 1 January 2028, a real-time reporting obligation will be introduced for all EU B2B intra-community transactions. The reporting requirement must be completed within 2 working days after the invoice date.  
Single VAT registration and other e-commerce implications  
  • From 1 January 2025, the EU proposes to introduce a single VAT registration number, effective abolishing the concept of foreign VAT registration, for certain transactions.  
  • A mandatory reverse-charge mechanism will be introduced for B2B supplies of goods and services where the supplier is not established in the country where VAT applies and the customer does have a VAT identification number in that country. 
  • The existing deemed supplier rule for marketplaces facilitating B2C supplies of goods will be extended. All supplies of goods (B2C and B2B) within the EU facilitated by marketplaces will be subject to the extended deemed supplier rule. This means that the marketplace will need to collect and account for VAT in the place the services/goods are delivered. This will have a profound impact for several businesses, as this implies that the requirement to collect VAT will not be passed to local entities.  
  • The Import One Stop Shop (IOSS) scheme for the importation of low-value consignments into the EU will be mandatory for marketplace operators. The IOSS was initially introduced as a fiscal measure to simply VAT-related processes, by allowing taxpayers to register in a single European state and pay European Union import VAT. 
  • Further implementing rules will be introduced for the secure use of the IOSS scheme, e.g. by linking the unique consignment number to the IOSS number.  
Tungsten acknowledges that these are radical changes which will have a profound effect on e-invoicing mandates and e-reporting in the next few years. By extension, Tungsten will also need to consider how the ViDA proposals impact the way Tungsten operates as a service provider. The published consultation has additionally raised some further questions we are working to obtain clarity on and we are collaborating with other EESPA members to respond to the proposal during the Public Consultation We are analysing these changes and are also in contact with our compliance partner, PwC, to discuss the implication of these changes.   The proposal is ambitious and radical with multiple implications and will require the unanimous consent of all Member States. We are assimilating the changes and will update you further with the development of the proposals, and how we plan to accommodate these, if confirmed.   The VAT in the Digital Age proposal published by the commission can be found here:  https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=SWD%3A2022%3A394%3AFIN&qid=1670500532473  There is an 8 week public consultation period, which can be accessed as per the following:  https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/13186-VAT-in-the-digital-age_en 

12.22.22

  • Weitere geltende Steuern
Carbon border adjustment mechanism Multiple countries internationally have been reviewing their fiscal policies with a view to advancing specific environmental agendas. This has been an evident global trend during 2022 and we expect this to continue in 2023.   Europe is no exception.   On 13 December 2022, a provisional agreement to implement an EU Carbon Adjustment Mechanism, which would be effective from 1 October 2023, with plans for a transition period, was proposed. The European Commission will look to spearhead the programme.   The mechanism would operate by applying a price on emissions relating to a wide range of goods. The underlying aim behind the proposal appears to be to reduce carbon leakage.   Tungsten will follow any developments in relation to the implementation of the proposed carbon border mechanism.  

11.17.22

  • Länder-Updates
OECD – tax administration 3.0 and electronic invoicing The Organisation for Economic Co-operation and Development (OECD) has published its initial findings report "Tax Administration 3.0 and Electronic invoicing". The overall aim of the report was to examine the growing use of Value Added Tax (VAT)-related continuous transaction reporting systems relying on electronic invoices produced by business, and to analyse how these could be aligned with the concepts outlined in the OECD’s Tax Administration 3.0: The Digital Transformation of Tax Administration. The report concludes that global standardisation interoperability is not a realistic aim in the short-term, due to individual Member States pursuing various avenues based on specific domestic considerations. There are also a multitude of growing standards available, leading to further disparity. The current fragmentation of certain e-invoicing systems was also placed under the spotlight, with the implementation costs of these systems also exposed. The report also includes a set of considerations that tax administrations may want to consider when exploring the possible introduction of electronic invoicing. The full report can be accessed via the link below: https://read.oecd-ilibrary.org/taxation/tax-administration-3-0-and-electronic-invoicing_2ffc88ed-en#page1

11.17.22

  • Länder-Updates
Digital Reporting Requirements Digital Reporting requirements (DRR) encompass measures such as mandatory e-invoicing and e-invoicing obligations. EU Member States often instigate these measures to generate tax revenue. Notably, however, the EU has not implemented a specific EU-wide agenda relation to DRRs, leading to individual countries to actively pursue their own fiscal agendas in relation to DRRs. From a broader perspective, this means there is greater uncertainty in the e-invoicing landscape around a uniform, universal standard. To address these challenges, with a means to increase the effectiveness of the measures takes by Member States, the European Commission will publish its proposal on the future of DRRs on 16 November 2022 as part of its wider VAT in the Digital Age Initiative.

08.19.22

  • Länder-Updates
VAT in the Digital Age – public consultation published We previously communicated that the European Commission was busily engaged with a public consultation on the ‘VAT in the Digital Age’ initiative. The underlying aim of the initiative, as the name suggests, deals with how the EU’s fiscal, and specifically VAT rules, can be adapted alongside a more digitised working mechanism, and how technology can circumvent tax fraud, which in turn will reduce VAT gaps. It is hoped that a digitised platform can counter these problems and output a streamlined, automated and efficient working mechanism, coupled with cost benefits. The public consultation covered multiple facets of the vision to fully digitise VAT. On a high level, the following observations were collated during the public consultation:
  • Most stakeholders negatively regard the current Digital Reporting Requirements (DRRs), implying that reform is a necessity
  • Progress in the digitisation era is regarded slow, and EU intervention is paramount to accelerate progress in this area.
In terms of requisite action:
  • Most stakeholders supported the introduction of EU level DRRs for intra-community transactions, with or without the inclusion of domestic transactions.
Clear consensus was not reached on the following issues:
  • Recording data on VAT transactions in a standard digital format
  • Adopting non-binding commission recommendations to introduce uniformity regarding reporting obligations across the EU
  • Removing the requirement for Member States to request an explicit derogation for the introduction of B2B e-invoicing mandates.
The following specific issues were highlighted by respondents during the public consultation:
  • Member States applying different VAT treatments, ranging from different rates, different treatment of electronically supplied and intermediary services, to different thresholds for the application of VAT to SMEs
  • Problems with either double-taxation or non-taxation
  • Problems concerning the definition of supplies, the status of the supplier and customer, and the place of supply
  • Problems attributable to platform providers, for example, due to a lack of appropriate invoicing from their side, or the application of an erroneous VAT rate.
  • Problems when dealing with non-EU counterparts, such as uncertainty over whether VAT should be applied, and if so, what rate this would be.
While the virtues of the One Stop Shop (OSS) and Import One Stop Shop (IOSS) were not extolled, it was acknowledged that these implementations have enjoyed moderate successes. OSS specifically allows online businesses to report certain B2C EU supplies in a single Member State. Similarly, the IOSS allows a taxable person to register in a single Member State and pay VAT on imported goods. Both schemes endeavour to reduce the compliance burden on taxpayers. The schemes were commended for the following:
  • minimising the need for businesses to hold multiple VAT registrations
  • simplifying and facilitating VAT compliance
  • reducing fraud and increasing VAT revenue
  • modernising the VAT rules.
In terms of policy options:
  • The strongest agreement among stakeholders was for the option to extend the OSS to cover all B2C supplies of goods and services by non-established suppliers. Only slightly less respondents agreed with extending the OSS to intra-Community supplies and acquisitions of goods, and to B2B supplies of goods and services, together with the introduction of a deduction mechanism into the OSS.
  • More than half of responses were in favour of making the reverse charge available for all B2B supplies conducted by non-established suppliers, and with removing the 150 Euros threshold for the IOSS.
  • However, the option of making the IOSS mandatory, either for all distance sales of goods above a certain threshold or for marketplaces only, did not have majority agreement.
The Commission's summary report on the consultation can be accessed via the following link: https://circabc.europa.eu/ui/group/cb1eaff7-eedd-413d-ab88-94f761f9773b/library/caee6205-b1d0-4705-8f64-213f4050e06a A list of more detailed reports can be found below:
  • Final report. Volume 1, Digital reporting requirements
  • Final report. Volume 2, The VAT treatment of the platform economy
  • Final report. Volume 3, Single place of VAT registration and import one stop shop
  • Final report. Volume 4, Consultation activities.
All reports can be downloaded from the following website: https://op.europa.eu/en/publication-detail/-/publication/a07ffdc4-0966-11ed-b11c-01aa75ed71a1/language-en

07.07.22

  • Länder-Updates
Group on the future of VAT – e-invoicing and the need for EU standards and interoperability

The Group of the Future of VAT has discussed the "Working Paper on E-invoicing and the need for EU standards and interoperability" published by the European Commission. The study carried out on the Digital Reporting Requirements (DRR) part of the VAT in the Digital Age concludes that the policy options providing the most significant advantages are the partial and total harmonisation of DRRs across the EU.

More details around this can be found here.

04.28.22

  • Länder-Updates
Extension of fraud reverse charge measure An overriding objective relating to the implementation of e-invoicing has always been to reduce VAT fraud. A specific means to achieve this is through the reverse charge mechanism. The reverse charge mechanism is where liability to pay the VAT shifts to the buyer rather than the supplier. This is important, as cross-border transactions in theory, by virtue of intra-community supplies, should be subject to zero VAT. However, to exploit this, it is possible to sell goods / services domestically, charge and then pocket the VAT. The reverse charge counters this as responsibility to pay VAT lies with the buyer, and not the supplier. It has been proposed that this is extended until 31 December 2025.

04.28.22

  • Länder-Updates
Public consultation – VAT in the digital age The duration of the public consultation in the digital age has been extended until 5 May 2022.

04.28.22

  • Informationen zu Mandaten
European Parliament and the harmonisation of e-invoicing One of the underlying aims of the European Parliament has been the harmonisation of e-invoicing across Member States. This naturally will lead to increased automation, efficacy and reduced costs associated with the e-invoicing process. To this effect, the European Parliament has called on the European Commission to set up a common standard by 2022. In related objectives, there is also a request to consider the role of e-invoicing in real-time reporting. We have already seen some EU Member States such as Hungary successfully deploy this. Following the success of mandate in Italy in significantly reducing the VAT gap, the European Parliament has called for a gradual adoption of obligatory e-invoicing- with an emphasis on small and medium enterprises (SMEs). Considering the upcoming French mandate, there has also been renewed interest to consider the needs of this particular group of taxpayers, and it looks like this this is gaining traction in Europe, too. Furthermore, there is a call for invoices to only be administered via certified systems to ensure full data protection. By 2023, it is anticipated that the system will produce compliant documents for taxpayers, again with a focus on SMEs.

03.23.22

  • Länder-Updates
European parliament resolution: how to reduce the VAT gap On 16 February 2022, the European Parliament published a resolution on the implementation of the Sixth VAT Directive (2020/2263(INI), concerning how the VAT gap can be reduced. The main incentives behind the report were to make improvements to the current Directive and establish a more streamlined, simple, fraud-proof and effective VAT system. It is envisaged that digitalisation will be a means to achieve these aims. The website of the European Parliament provides further details around this.

02.04.22

  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
VAT in the digital age – public consultation

The European Commission has launched the public consultation on the “VAT in the Digital Age” initiative. The underlying aims of this initiative include ensuring the proper functioning of the single market, reducing business compliance costs and promoting economic interests of the EU and Member States.
The Commission is seeking feedback on VAT reporting obligations and e-invoicing, VAT treatment in the digital age and single EU VAT registration. The Commission aims to put forward legislative proposal in the latter part of the year to this effect. It is clear that a major initiative of the consultation is to harmonise fiscal measures across Europe.
The public consultation is open for 12 weeks from 21 January 2022 – 15 April 2022.

01.04.22

  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
EU Council reaches agreement on updated rules for VAT rates

On 7 December 2021, the EU Council received an agreement to update EU rules on VAT, the purpose of which was to ensure that member states are treated equally, with the bonus of allowing more flexibility to apply reduced and zero rates. There is also a ‘green’ initiative behind the rules, to phase out preferential treatments for environmentally harmful goods.

The EU Council also updated the list of goods and services for which reduced VAT rates are allowed (Annex 111 of the VAT Directive). The Council decided to limit the number of items to which reduced rates could be applied, recognising that these could accumulate.

01.04.22

  • Länder-Updates
Publication of the new VAT Gap report (2021)

EU Member States have lost an estimated 134 billion euros in VAT revenues in 2019 according to the 2021 Report on the VAT Gap released by the European Commission. The VAT Gap did decrease between 2015-2019, but remains very significant. The report can be found here.

11.12.21

  • Länder-Updates
EU Commission work program 2022

The EU has been working towards the modernisation of current VAT rules in the commission Work Programme 2022. This Programme highlighted the importance of taking the opportunity to use digital solutions as a means to achieve this. As part of their action plan, they have announced a legislative proposal for 2022, covering VAT obligations and e-invoicing.
Further details can be found on the report published on their website.

11.12.21

  • Informationen zu Mandaten
Study on ways to reduce the VAT Gap

The European Parliament has been looking into ways of reducing the VAT gap- and has published a study to this effect. There was a particular focus on cross-border VAT fraud, which amounts to a colossal 50 billion Euros per year. The total VAT gap in Europe is estimated to be 165 billion Euros.
There have been a few measures which are seen as generally promising in reducing the VAT gap, including:

  • Accelerating the adoption of EU mandatory electronic invoice ‘Generalised EU VAT number’; and
  • Accelerating the move towards a central electronic system

A binding EU-wide mandate for electronic invoicing is part of one of two proposed scenarios.

04.15.14

  • Informationen zu Mandaten
EU-Richtlinie 55 zur Mehrwertsteuer

Die EU-Richtlinie 55 zur Mehrwertsteuer verpflichtet alle EU-Behörden dazu, elektronische Rechnungen zu empfangen oder zumindest darzulegen, wie sie dies ab dem 27. November 2018 umsetzen werden.

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