Stress with Chain Transactions
 
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Overview of the main tax exemptions in the VAT Directive:

Article 138 (1) Intra-Community supply of goods
Article 138 (2) Supply of goods, consisting in a transfer to another Member State
Article 141 Triangular transactions (in conjunction with Article 42 and Article 197)
Article 143 Importation
Article 146 Exportation
Article 194 Reverse Charge for a not established taxable person (e.g. Slovakia)
Article 196 Reverse Charge for supply of services
 

Package of VAT measures (Quick fixes):

ATTENTION: From 01.01.2020 the legal situation for the ascription of dispatch or transport to one of the supplies (invoices) within a chain transaction will change!
The VAT system directive was amended in December 2018 as part of the package of VAT measures adopted by the EU finance ministers in October 2018 (so-called "quick fixes").

This package of VAT measures will bring changes in the following areas from 1 January 2020:

  1. Call-off stock arrangements (Article 17a and Article 243)
    Until now, both storage (fill-up) at a consignment stock and consumption from a consignment stock have constituted a taxable supply and the holder of the consignment stock had to register for VAT purposes in the country of the consignment stock.

    With the entry into force of the new regulation (1 January 2020), this registration can be omitted under certain conditions (Only at the time of consumption an intra-Community supply takes place). However, this new regulation requires a considerable administrative effort for entries in the recapitulative statement on the supplier side and keeping a register on the customer and supplier side. (see Implementing Regulation).

  2. Recapitulative statement (Article 138 (1) to (1a) and Article 262)
    The previous formal requirement to capture the respective (exempted) supplies in the recapitulative statement becomes a substantive condition for the tax exemption.

  3. Chain transactions (Article 36a) - This change affects the ascription of dispatch or transport to one of the involved entepreneurs of a chain transaction when an intermediary operator dispatches or transports the goods.

Implementation of the changes in the Chain Transaction Calculator:

The new regulations are already implemented in the Chain Transaction Calculator in the corresponding examples in the form of a second sketch.
That means in the full version (if you are registered) in those examples, where the initiator of the transport has the nationality of the country of departure (and thus has automatically a VAT identification number of the country of departure) you will find a second chain transaction sketch under exercise of the option to choose acc. to Article 36a (2) of the VAT Directive 2006/112/EC. So you can see at a glance, how the new regulation from 1 January 2020 affects.
It is, however, not yet possible to assess at the present time whether additional changes will be decided by the national legislators - e.g. whether the ascription scheme, which is mandatory for intra-Community chain transactions, will also apply to chain transactions with third country reference.

Links to the Council Directive:
In the consolidated version of the VAT Directive of 4 December 2018 published by the EU, the above-mentioned regulations (applicable from 1 January 2020) are not included yet. Likewise, this consolidated version does not yet contain the regulations applicable to distance sales of goods which apply from 1 January 2021 (Amazon-regulation). Below you will find the links to the respective journals of the European Union:
COUNCIL DIRECTIVE 2006/112/EC consolidated version of 4 December 2018
Official Journal of the European Union of 29 December 2017 (MOSS-regulation, "Amazon-regulation")
Official Journal of the European Union of 7 December 2018 (Consignment stock, Chain transactions)

Links to the Implementing Regulation:
In addition to the Council Directive, there is the Implementing Regulation (EU) No 282/2011, which regulates the implementation of some provisions of the Council Directive 2006/112/EC:
Implementing Regulation 282/2011 consolidated version of 1 January 2017
Official Journal of the European Union of 29 December 2017 (Electr. supl. services - valid as of Jan. 2019)
Official Journal of the European Union of 7 December 2018 (Proofs of transport for intra-Community supplies, Scope of the register to be kept for consignment stocks - valid as of 1 January 2020)

In the following "excerpt from the VAT Directive", the amendments of 7 December 2018 were incorporated into the consolidated version of the VAT Directive of 4 December 2018 and highlighted in red.

 

Excerpt from the Directive on the common system of VAT in connection with chain- and triangular transactions:

Introduction:

The essential rules of law of the secondary European Union law are:

  • Regulations – these are general-abstract, binding in their entirety and apply directly in each Member State. Additionally, they are directly applicable, can therefore directly - without national implementation - establish rights and obligations for citizens.

  • Directives – these are directed exclusively at the Member States and require national implementation. With respect to their targets, they are binding, however allow Member States the choice of type and means of national implementation. Member states are obliged to implement the guidelines nationally within a set period.
Accordingly, the individual (tax payer) cannot refer to the provisions of the Directive of the VAT system. Only when the Member State has not implemented the directive within the period stipulated, or not at all, the individual may derive rights against the defaulting Member State, insofar as the directive is sufficiently defined and absolute and contains more favourable law for the individual citizen. Furthermore, it is of significance that national regulations on turnover tax are to be interpreted in such a way to correspond to the sense and purpose of the community law and in particular the Directive of the VAT system. According to the jurisdiction of the European Court of Justice (CJEU), not only the courts, but also administrative bodies are obliged to apply the provisions of the directive.

The Directive of the VAT system has been applicable since 1 January 2007 (with it, the 6th VAT Directive was simultaneously repealed). Following, you will find an excerpt from the consolidated Council Directive:


COUNCIL DIRECTIVE 2006/112 / EC of 28 November 2006 on the common system of value added tax in the consolidated version of 4 December 2018, including the amendments of 7 December 2018

TITLE IV - TAXABLE TRANSACTIONS

  • CHAPTER 1 supply of goods

      • Article 17a (concerns consignment stock regulations)
        1. The transfer by a taxable person of goods forming part of his business assets to another Member State under call-off stock arrangements shall not be treated as a supply of goods for consideration.

        2. For the purposes of this Article, call-off stock arrangements shall be deemed to exist where the following conditions are met:

        • (a) goods are dispatched or transported by a taxable person, or by a third party on his behalf, to another Member State with a view to those goods being supplied there, at a later stage and after arrival, to another taxable person who is entitled to take ownership of those goods in accordance with an existing agreement between both taxable persons;

        • (b) the taxable person dispatching or transporting the goods has not established his business nor has a fixed establishment in the Member State to which the goods are dispatched or transported;

        • (c) the taxable person to whom the goods are intended to be supplied is identified for VAT purposes in the Member State to which the goods are dispatched or transported and both his identity and the VAT identification number assigned to him by that Member State are known to the taxable person referred to in point (b) at the time when the dispatch or transport begins;

        • (d) the taxable person dispatching or transporting the goods records the transfer of the goods in the register provided for in Article 243(3) and includes the identity of the taxable person acquiring the goods and the VAT identification number assigned to him by the Member State to which the goods are dispatched or transported in the recapitulative statement provided for in Article 262(2).

        3. Where the conditions laid down in paragraph 2 are met, the following rules shall apply at the time of the transfer of the right to dispose of the goods as owner to the taxable person referred to in point (c) of paragraph 2, provided that the transfer occurs within the deadline referred to in paragraph 4:

        • (a) a supply of goods in accordance with Article 138(1) shall be deemed to be made by the taxable person that dispatched or transported the goods either by himself or by a third party on his behalf in the Member State from which the goods were dispatched or transported;

        • (b) an intra-Community acquisition of goods shall be deemed to be made by the taxable person to whom those goods are supplied in the Member State to which the goods were dispatched or transported

        4. If, within 12 months after the arrival of the goods in the Member State to which they were dispatched or transported, the goods have not been supplied to the taxable person for whom they were intended, referred to in point (c) of paragraph 2 and paragraph 6, and none of the circumstances laid down in paragraph 7 have occurred, a transfer within the meaning of Article 17 shall be deemed to take place on the day following the expiry of the 12-month period.

        5. No transfer within the meaning of Article 17 shall be deemed to take place where the following conditions are met:

        • (a) the right to dispose of the goods has not been transferred, and those goods are returned to the Member State from which they were dispatched or transported within the time limit referred to in paragraph 4; and

        • (b) the taxable person who dispatched or transported the goods records their return in the register provided for in Article 243(3).

        6. Where, within the period referred to in paragraph 4, the taxable person referred to in point (c) of paragraph 2 is substituted by another taxable person, no transfer within the meaning of Article 17 shall be deemed to take place at the time of the substitution, provided that:

        • (a) all other applicable conditions in paragraph 2 are met; and

        • (b) the substitution is recorded by the taxable person referred to in point (b) of paragraph 2 in the register provided for in Article 243(3).

        7. Where, within the time limit referred to in paragraph 4, any of the conditions set out in paragraphs 2 and 6 ceases to be fulfilled, a transfer of goods according to Article 17 shall be deemed to take place at the time that the relevant condition is no longer fulfilled.

        If the goods are supplied to a person other than the taxable person referred to in point (c) of paragraph 2 or in paragraph 6, it shall be deemed that the conditions set out in paragraphs 2 and 6 cease to be fulfilled immediately before such supply

        If the goods are dispatched or transported to a country other than the Member State from which they were initially moved, it shall be deemed that the conditions set out in paragraphs 2 and 6 cease to be fulfilled immediately before such dispatch or transport starts.

        In the event of the destruction, loss or theft of the goods, it shall be deemed that the conditions set out in paragraphs 2 and 6 cease to be fulfilled on the date that the goods were actually removed or destroyed, or, if it is impossible to determine that date, the date on which the goods were found to be destroyed or missing.


TITLE V - PLACE OF TAXABLE TRANSACTIONS

  • CHAPTER 1 - Place of supply of goods

    • Section 2 - Supply of goods with transport

      • Article 36a (concerns ascription rules for chain transactions)
        1. Where the same goods are supplied successively and those goods are dispatched or transported from one Member State to another Member State directly from the first supplier to the last customer in the chain, the dispatch or transport shall be ascribed only to the supply made to the intermediary operator.

        2. By way of derogation from paragraph 1, the dispatch or transport shall be ascribed only to the supply of goods by the intermediary operator where the intermediary operator has communicated to his supplier the VAT identification number issued to him by the Member State from which the goods are dispatched or transported.

        3. For the purposes of this Article, ‘intermediary operator’ means a supplier within the chain other than the first supplier in the chain who dispatches or transports the goods either himself or through a third party acting on his behalf.

        4. This Article shall not apply to the situations covered by Article 14a.


  • CHAPTER 2 Place of an intra-Community acquisition of goods

      • Article 40
        The place of an intra-Community acquisition of goods shall be deemed to be the place where dispatch or transport of the goods to the person acquiring them ends.

      • Article 41
        Without prejudice to Article 40, the place of an intra-Community acquisition of goods as referred to in Article 2(1)(b)(i) shall be deemed to be within the territory of the Member State which issued the VAT identification number under which the person acquiring the goods made the acquisition, unless the person acquiring the goods establishes that VAT has been applied to that acquisition in accordance with Article 40.
        If VAT is applied to the acquisition in accordance with the first paragraph and subsequently applied, pursuant to Article 40, to the acquisition in the Member State in which dispatch or transport of the goods ends, the taxable amount shall be reduced accordingly in the Member State which issued the VAT identification number under which the person acquiring the goods made the acquisition.

      • Article 42
        The first paragraph of Article 41 shall not apply and VAT shall be deemed to have been applied to the intra-Community acquisition of goods in accordance with Article 40 where the following conditions are met:

        • (a) the person acquiring the goods establishes that he has made the intra-Community acquisition for the purposes of a subsequent supply, within the territory of the Member State identified in accordance with Article 40, for which the person to whom the supply is made has been designated in accordance with Article 197 as liable for payment of VAT;

        • (b) the person acquiring the goods has satisfied the obligations laid down in Article 265 relating to submission of the recapitulative statement.

TITLE IX - EXEMPTIONS

  • CHAPTER 4 - Exemptions for intra-community transactions

    • Section 1 - Exemptions related to the supply of goods

      • Article 138
        1. Member States shall exempt the supply of goods dispatched or transported to a destination outside their respective territory but within the Community, by or on behalf of the vendor or the person acquiring the goods, where the following conditions are met

        • (a) the goods are supplied to another taxable person, or to a non-taxable legal person acting as such in a Member State other than that in which dispatch or transport of the goods begins;

        • (b) the taxable person or non-taxable legal person for whom the supply is made is identified for VAT purposes in a Member State other than that in which the dispatch or transport of the goods begins and has indicated this VAT identification number to the supplier.

        1a. The exemption provided for in paragraph 1 shall not apply where the supplier has not complied with the obligation provided for in Articles 262 and 263 to submit a recapitulative statement or the recapitulative statement submitted by him does not set out the correct information concerning this supply as required under Article 264, unless the supplier can duly justify his shortcoming to the satisfaction of the competent authorities.

        2. In addition to the supply of goods referred to in paragraph 1, Member States shall exempt the following transactions:

        • (a) the supply of new means of transport, dispatched or transported to the customer at a destination outside their respective territory but within the Community, by or on behalf of the vendor or the customer, for taxable persons, or non-taxable legal persons, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or for any other non-taxable person;

        • (b) the supply of products subject to excise duty, dispatched or transported to a destination outside their respective territory but within the Community, to the customer, by or on behalf of the vendor or the customer, for taxable persons, or non-taxable legal persons, whose intra-Community acquisitions of goods other than products subject to excise duty are not subject to VAT pursuant to Article 3(1), where those products have been dispatched or transported in accordance with Article 7(4) and (5) or Article 16 of Directive 92/12/EEC;

        • (c) the supply of goods, consisting in a transfer to another Member State, which would have been entitled to exemption under paragraph 1 and points (a) and (b) if it had been made on behalf of another taxable person.

      • Article 139
        1. The exemption provided for in Article 138(1) shall not apply to the supply of goods carried out by taxable persons who are covered by the exemption for small enterprises provided for in Articles 282 to 292.
        Nor shall that exemption apply to the supply of goods to taxable persons, or non-taxable legal persons, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1).

        2. The exemption provided for in Article 138(2)(b) shall not apply to the supply of products subject to excise duty by taxable persons who are covered by the exemption for small enterprises provided for in Articles 282 to 292.

        3. The exemption provided for in Article 138(1) and (2)(b) and (c) shall not apply to the supply of goods subject to VAT in accordance with the margin scheme provided for in Articles 312 to 325 or the special arrangements for sales by public auction.

        The exemption provided for in Article 138(1) and (2)(c) shall not apply to the supply of second-hand means of transport, as defined in Article 327(3), subject to VAT in accordance with the transitional arrangements for second-hand means of transport.


    • Section 2 - Exemptions for intra-Community acquisitions of goods

      • Article 140
        Member States shall exempt the following transactions:

        • (a) the intra-Community acquisition of goods the supply of which by taxable persons would in all circumstances be exempt within their respective territory;

        • (b) the intra-Community acquisition of goods the importation of which would in all circumstances be exempt under points (a), (b) and (c) and (e) to (l) of Article 143(1);

        • (c) the intra-Community acquisition of goods where, pursuant to Articles 170 and 171, the person acquiring the goods would in all circumstances be entitled to full reimbursement of the VAT due under Article 2(1)(b).

      • Article 141
        Each Member State shall take specific measures to ensure that VAT is not charged on the intra-Community acquisition of goods within its territory, made in accordance with Article 40, where the following conditions are met:

        • (a) the acquisition of goods is made by a taxable person who is not established in the Member State concerned but is identified for VAT purposes in another Member State;

        • (b) the acquisition of goods is made for the purposes of the subsequent supply of those goods, in the Member State concerned, by the taxable person referred to in point (a);

        • (c) the goods thus acquired by the taxable person referred to in point (a) are directly dispatched or transported, from a Member State other than that in which he is identified for VAT purposes, to the person for whom he is to carry out the subsequent supply;

        • (d) the person to whom the subsequent supply is to be made is another taxable person, or a non-taxable legal person, who is identified for VAT purposes in the Member State concerned;

        • (e) the person referred to in point (d) has been designated in accordance with Article 197 as liable for payment of the VAT due on the supply carried out by the taxable person who is not established in the Member State in which the tax is due.

  • CHAPTER 5 - Exemptions on importation

      • Article 143
        1. Member States shall exempt the following transactions:

        • (a) the final importation of goods of which the supply by a taxable person would in all circumstances be exempt within their respective territory;

        • (b) the final importation of goods governed by Council Directives 69/169/EEC , 83/181/EEC and 2006/79/EC ;

        • (c) the final importation of goods, in free circulation from a third territory forming part of the Community customs territory, which would be entitled to exemption under point (b) if they had been imported within the meaning of the first paragraph of Article 30;

        • (d) the importation of goods dispatched or transported from a third territory or a third country into a Member State other than that in which the dispatch or transport of the goods ends, where the supply of such goods by the importer designated or recognised under Article 201 as liable for payment of VAT is exempt under Article 138;

        • (e) the reimportation, by the person who exported them, of goods in the state in which they were exported, where those goods are exempt from customs duties;

        • ...

        2. The exemption provided for in paragraph 1(d) shall apply in cases when the importation of goods is followed by the supply of goods exempted under Article 138(1) and (2)(c) only if at the time of importation the importer has provided to the competent authorities of the Member State of importation at least the following information:

        • (a) his VAT identification number issued in the Member State of importation or the VAT identification number of his tax representative, liable for payment of the VAT, issued in the Member State of importation;

        • (b) the VAT identification number of the customer, to whom the goods are supplied in accordance with Article 138(1), issued in another Member State, or his own VAT identification number issued in the Member State in which the dispatch or transport of the goods ends when the goods are subject to a transfer in accordance with Article 138(2)(c);

        • (c) the evidence that the imported goods are intended to be transported or dispatched from the Member State of importation to another Member State.

        However, Member States may provide that the evidence referred to in point (c) be indicated to the competent authorities only upon request.

  • CHAPTER 6 - Exemptions on exportation

      • Article 146
        1. Member States shall exempt the following transactions:

        • (a) the supply of goods dispatched or transported to a destination outside the Community by or on behalf of the vendor;

        • (b) the supply of goods dispatched or transported to a destination outside the Community by or on behalf of a customer not established within their respective territory, with the exception of goods transported by the customer himself for the equipping, fuelling and provisioning of pleasure boats and private aircraft or any other means of transport for private use;

        • (c) the supply of goods to approved bodies which export them out of the Community as part of their humanitarian, charitable or teaching activities outside the Community;

        • (d) the supply of services consisting in work on movable property acquired or imported for the purpose of undergoing such work within the Community, and dispatched or transported out of the Community by the supplier, by the customer if not established within their respective territory or on behalf of either of them;

        • (e) the supply of services, including transport and ancillary transactions, but excluding the supply of services exempted in accordance with Articles 132 and 135, where these are directly connected with the exportation or importation of goods covered by Article 61 and Article 157(1)(a).

        2. The exemption provided for in point (c) of paragraph 1 may be granted by means of a refund of the VAT.

TITLE XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

  • CHAPTER 1 - Obligation to pay

    • Section 1 - Persons liable for payment of VAT to the tax authorities

      • Article 192a
        For the purposes of this Section, a taxable person who has a fixed establishment within the territory of the Member State where the tax is due shall be regarded as a taxable person who is not established within that Member State when the following conditions are met:

        • (a) he makes a taxable supply of goods or of services within the territory of that Member State;

        • (b) an establishment which the supplier has within the territory of that Member State does not intervene in that supply.

      • Article 193
        VAT shall be payable by any taxable person carrying out a taxable supply of goods or services, except where it is payable by another person in the cases referred to in Articles 194 to 199b and Article 202.

      • Article 194
        1. Where the taxable supply of goods or services is carried out by a taxable person who is not established in the Member State in which the VAT is due, Member States may provide that the person liable for payment of VAT is the person to whom the goods or services are supplied.

        2. Member States shall lay down the conditions for implementation of paragraph 1.

      • Article 195
        VAT shall be payable by any person who is identified for VAT purposes in the Member State in which the tax is due and to whom goods are supplied in the circumstances specified in Articles 38 or 39, if the supplies are carried out by a taxable person not established within that Member State.

      • Article 196
        VAT shall be payable by any taxable person, or non-taxable legal person identified for VAT purposes, to whom the services referred to in Article 44 are supplied, if the services are supplied by a taxable person not established within the territory of the Member State.

      • Article 197
        1. VAT shall be payable by the person to whom the goods are supplied when the following conditions are met:

        • (a) the taxable transaction is a supply of goods carried out in accordance with the conditions laid down in Article 141;

        • (b) the person to whom the goods are supplied is another taxable person, or a non-taxable legal person, identified for VAT purposes in the Member State in which the supply is carried out;

        • (c) the invoice issued by the taxable person not established in the Member State of the person to whom the goods are supplied is drawn up in accordance with Sections 3 to 5 of Chapter 3.

        2. Where a tax representative is appointed as the person liable for payment of VAT pursuant to Article 204, Member States may provide for a derogation from paragraph 1 of this Article.

  • CHAPTER 2 - Identification

      • Article 213
        1. Every taxable person shall state when his activity as a taxable person commences, changes or ceases.
        Member States shall allow, and may require, the statement to be made by electronic means, in accordance with conditions which they lay down.

        2. Without prejudice to the first subparagraph of paragraph 1, every taxable person or non-taxable legal person who makes intra-Community acquisitions of goods which are not subject to VAT pursuant to Article 3(1) must state that he makes such acquisitions if the conditions, laid down in that provision, for not making such transactions subject to VAT cease to be fulfilled.

      • Article 214
        1. Member States shall take the measures necessary to ensure that the following persons are identified by means of an individual number:

        • (a) every taxable person, with the exception of those referred to in Article 9(2), who within their respective territory carries out supplies of goods or services in respect of which VAT is deductible, other than supplies of goods or services in respect of which VAT is payable solely by the customer or the person for whom the goods or services are intended, in accordance with Articles 194 to 197 and Article 199;

        • (b) every taxable person, or non-taxable legal person, who makes intra-Community acquisitions of goods subject to VAT pursuant to Article 2(1)(b) and every taxable person, or non-taxable legal person, who exercises the option under Article 3(3) of making their intra-Community acquisitions subject to VAT;

        • (c) every taxable person who, within their respective territory, makes intra-Community acquisitions of goods for the purposes of transactions which relate to the activities referred to in the second subparagraph of Article 9(1) and which are carried out outside that territory;

        • (d) every taxable person who within their respective territory receives services for which he is liable to pay VAT pursuant to Article 196;

        • (e) every taxable person, established within their respective territory, who supplies services within the territory of another Member State for which VAT is payable solely by the recipient pursuant to Article 196.

        2. Member States need not identify certain taxable persons who carry out transactions on an occasional basis, as referred to in Article 12.

  • CHAPTER 3 - Invoicing

    • Section 3 - Issue of invoices

      • Article 219a
        Without prejudice to Articles 244 to 248, the following shall apply:

        (1) Invoicing shall be subject to the rules applying in the Member State in which the supply of goods or services is deemed to be made, in accordance with the provisions of Title V.

        (2) By way of derogation from point (1), invoicing shall be subject to the rules applying in the Member State in which the supplier has established his business or has a fixed establishment from which the supply is made or, in the absence of such place of establishment or fixed establishment, the Member State where the supplier has his permanent address or usually resides, where:

        • (a) the supplier is not established in the Member State in which the supply of goods or services is deemed to be made, in accordance with the provisions of Title V, or his establishment in that Member State does not intervene in the supply within the meaning of Article 192a, and the person liable for the payment of the VAT is the person to whom the goods or services are supplied.
          However where the customer issues the invoice (self-billing), point (1) shall apply.

        • (b) the supply of goods or services is deemed not to be made within the Community, in accordance with the provisions of Title V.

      • Article 220
        1. Every taxable person shall ensure that, in respect of the following, an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party:

        • (1) supplies of goods or services which he has made to another taxable person or to a non-taxable legal person;

        • (2) supplies of goods as referred to in Article 33;

        • (3) supplies of goods carried out in accordance with the conditions specified in Article 138;

        • (4) any payment on account made to him before one of the supplies of goods referred to in points (1) and (2) was carried out;

        • (5) any payment on account made to him by another taxable person or non-taxable legal person before the provision of services was completed.

        2. By way of derogation from paragraph 1, and without prejudice to Article 221(2), the issue of an invoice shall not be required in respect of supplies of services exempted under points (a) to (g) of Article 135(1).

      • Article 220a
        1. Member States shall allow taxable persons to issue a simplified invoice in any of the following cases:

        • (a) where the amount of the invoice is not higher than EUR 100 or the equivalent in national currency;

        • (b) where the invoice issued is a document or message treated as an invoice pursuant to Article 219.

        2. Member States shall not allow taxable persons to issue a simplified invoice where invoices are required to be issued pursuant to points (2) and (3) of Article 220(1) or where the taxable supply of goods or services is carried out by a taxable person who is not established in the Member State in which the VAT is due, or whose establishment in that Member State does not intervene in the supply within the meaning of Article 192a, and the person liable for the payment of VAT is the person to whom the goods or services are supplied.

      • Article 221
        1. Member States may impose on taxable persons an obligation to issue an invoice in accordance with the details required under Article 226 or 226b in respect of supplies of goods or services other than those referred to in Article 220(1).

        2. Member States may impose on taxable persons who have established their business in their territory or who have a fixed establishment in their territory from which the supply is made, an obligation to issue an invoice in accordance with the details required in Article 226 or 226b in respect of supplies of services exempted under points (a) to (g) of Article 135(1) which those taxable persons have made in their territory or outside the Community.

        3. Member States may release taxable persons from the obligation laid down in Article 220(1) or in Article 220a to issue an invoice in respect of supplies of goods or services which they have made in their territory and which are exempt, with or without deductibility of the VAT paid in the preceding stage, pursuant to Articles 110 and 111, Article 125(1), Article 127, Article 128(1), Article 132, points (h) to (l) of Article 135(1), Articles 136, 371, 375, 376 and 377, Articles 378(2) and 379(2) and Articles 380 to 390c.

      • Article 222
        For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of services for which VAT is payable by the customer pursuant to Article 196, an invoice shall be issued no later than on the fifteenth day of the month following that in which the chargeable event occurs.
        For other supplies of goods or services Member States may impose time limits on taxable persons for the issue of invoices.

      • Article 223
        Member States shall allow taxable persons to issue summary invoices which detail several separate supplies of goods or services provided that VAT on the supplies mentioned in the summary invoice becomes chargeable during the same calendar month.
        Without prejudice to Article 222, Member States may allow summary invoices to include supplies for which VAT has become chargeable during a period of time longer than one calendar month.

      • Article 224
        Invoices may be drawn up by the customer in respect of the supply to him, by a taxable person, of goods or services, where there is a prior agreement between the two parties and provided that a procedure exists for the acceptance of each invoice by the taxable person supplying the goods or services. Member State may require that such invoices be issued in the name and on behalf of the taxable person.

      • Article 225
        Member States may impose specific conditions on taxable persons in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU ( 15 ) and Regulation (EC) No 1798/2003 ( 16 ).


    • Section 4 - Content of invoices

      • Article 226
        Without prejudice to the particular provisions laid down in this Directive, only the following details are required for VAT purposes on invoices issued pursuant to Articles 220 and 221:

        • (1) the date of issue;

        • (2) a sequential number, based on one or more series, which uniquely identifies the invoice;

        • (3) the VAT identification number referred to in Article 214 under which the taxable person supplied the goods or services;

        • (4) the customer's VAT identification number, as referred to in Article 214, under which the customer received a supply of goods or services in respect of which he is liable for payment of VAT, or received a supply of goods as referred to in Article 138;

        • (5) the full name and address of the taxable person and of the customer;

        • (6) the quantity and nature of the goods supplied or the extent and nature of the services rendered;

        • (7) the date on which the supply of goods or services was made or completed or the date on which the payment on account referred to in points (4) and (5) of Article 220 was made, in so far as that date can be determined and differs from the date of issue of the invoice;

        • (7a) where the VAT becomes chargeable at the time when the payment is received in accordance with Article 66(b) and the right of deduction arises at the time the deductible tax becomes chargeable, the mention ‘Cash accounting’;

        • (8) the taxable amount per rate or exemption, the unit price exclusive of VAT and any discounts or rebates if they are not included in the unit price;

        • (9) the VAT rate applied;

        • (10) the VAT amount payable, except where a special arrangement is applied under which, in accordance with this Directive, such a detail is excluded;

        • (10a) where the customer receiving a supply issues the invoice instead of the supplier, the mention ‘Self-billing’;

        • (11) in the case of an exemption, reference to the applicable provision of this Directive, or to the corresponding national provision, or any other reference indicating that the supply of goods or services is exempt;

        • (11a) where the customer is liable for the payment of the VAT, the mention ‘Reverse charge’;

        • (12) in the case of the supply of a new means of transport made in accordance with the conditions specified in Article 138(1) and (2)(a), the characteristics as identified in point (b) of Article 2(2);

        • (13) where the margin scheme for travel agents is applied, the mention ‘Margin scheme — Travel agents’;

        • (14) where one of the special arrangements applicable to second-hand goods, works of art, collectors’ items and antiques is applied, the mention ‘Margin scheme — Second-hand goods’; ‘Margin scheme — Works of art’ or ‘Margin scheme — Collector’s items and antiques’ respectively;

        • (15) where the person liable for payment of VAT is a tax representative for the purposes of Article 204, the VAT identification number, referred to in Article 214, of that tax representative, together with his full name and address.

      • Article 226a
        Where the invoice is issued by a taxable person, who is not established in the Member State where the tax is due or whose establishment in that Member State does not intervene in the supply within the meaning of Article 192a, and who is making a supply of goods or services to a customer who is liable for payment of VAT, the taxable person may omit the details referred to in points (8), (9) and (10) of Article 226 and instead indicate, by reference to the quantity or extent of the goods or services supplied and their nature, the taxable amount of those goods or services.

      • Article 226b
        As regards simplified invoices issued pursuant to Article 220a and Article 221(1) and (2), Member States shall require at least the following details:

        • (a) the date of issue;

        • (b) identification of the taxable person supplying the goods or services;

        • (c) identification of the type of goods or services supplied;

        • (d) the VAT amount payable or the information needed to calculate it;

        • (e) where the invoice issued is a document or message treated as an invoice pursuant to Article 219, specific and unambiguous reference to that initial invoice and the specific details which are being amended.

        They may not require details on invoices other than those referred to in Articles 226, 227 and 230.

      • Article 227
        Member States may require taxable persons established in their territory and supplying goods or services there to indicate the VAT identification number, referred to in Article 214, of the customer in cases other than those referred to in point (4) of Article 226.

      • Article 229
        Member States shall not require invoices to be signed.

      • Article 230
        The amounts which appear on the invoice may be expressed in any currency, provided that the amount of VAT payable or to be adjusted is expressed in the national currency of the Member State, using the conversion rate mechanism provided for in Article 91.


    • Section 5 - Paper invoices and electronic invoices

      • Article 232
        The use of an electronic invoice shall be subject to acceptance by the recipient.

      • Article 233
        1. The authenticity of the origin, the integrity of the content and the legibility of an invoice, whether on paper or in electronic form, shall be ensured from the point in time of issue until the end of the period for storage of the invoice.
        Each taxable person shall determine the way to ensure the authenticity of the origin, the integrity of the content and the legibility of the invoice. This may be achieved by any business controls which create a reliable audit trail between an invoice and a supply of goods or services.
        ‘Authenticity of the origin’ means the assurance of the identity of the supplier or the issuer of the invoice.
        ‘Integrity of the content’ means that the content required according to this Directive has not been altered.

        2. Other than by way of the type of business controls described in paragraph 1, the following are examples of technologies that ensure the authenticity of the origin and the integrity of the content of an electronic invoice:

        • (a) an advanced electronic signature within the meaning of point (2) of Article 2 of Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 on a Community framework for electronic signatures ( 17 ), based on a qualified certificate and created by a secure signature creation device, within the meaning of points (6) and (10) of Article 2 of Directive 1999/93/EC;

        • (b) electronic data interchange (EDI), as defined in Article 2 of Annex 1 to Commission Recommendation 1994/820/EC of 19 October 1994 relating to the legal aspects of electronic data interchange ( 18 ), where the agreement relating to the exchange provides for the use of procedures guaranteeing the authenticity of the origin and integrity of the data.

      • Article 235
        Member States may lay down specific conditions for electronic invoices issued in respect of goods or services supplied in their territory from a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU and Regulation (EC) No 1798/2003.

      • Article 236
        Where batches containing several electronic invoices are sent or made available to the same recipient, the details common to the individual invoices may be mentioned only once where, for each invoice, all the information is accessible.

      • Article 237
        By 31 December 2016 at the latest, the Commission shall present to the European Parliament and the Council an overall assessment report, based on an independent economic study, on the impact of the invoicing rules applicable from 1 January 2013 and notably on the extent to which they have effectively led to a decrease in administrative burdens for businesses, accompanied where necessary by an appropriate proposal to amend the relevant rules.

  • CHAPTER 4 Accounting

    • Section 2 - General obligations

      • Article 243
        1. Every taxable person shall keep a register of the goods dispatched or transported by him, or on his behalf, to a destination outside the territory of the Member State of departure but within the Community for the purposes of transactions consisting in valuations of those goods or work on them or their temporary use as referred to in points (f), (g) and (h) of Article 17(2).

        2. Every taxable person shall keep accounts in sufficient detail to enable the identification of goods dispatched to him from another Member State, by or on behalf of a taxable person identified for VAT purposes in that other Member State, and used for services consisting in valuations of those goods or work on those goods.

        3. Every taxable person who transfers goods under the call-off stock arrangements referred to in Article 17a shall keep a register that permits the tax authorities to verify the correct application of that Article.

        Every taxable person to whom goods are supplied under the call-off stock arrangements referred to in Article 17a shall keep a register of those goods.


  • CHAPTER 6 Recapitulative statements

      • Article 262
        1. Every taxable person identified for VAT purposes shall submit a recapitulative statement of the following:

        • (a) the acquirers identified for VAT purposes to whom he has supplied goods in accordance with the conditions specified in Article 138(1) and point (c) of Article 138(2);

        • (b) the persons identified for VAT purposes to whom he has supplied goods which were supplied to him by way of intra-Community acquisition of goods referred to in Article 42;

        • (c) the taxable persons, and the non-taxable legal persons identified for VAT purposes, to whom he has supplied services other than services that are exempted from VAT in the Member State where the transaction is taxable and for which the recipient is liable to pay the tax pursuant to Article 196.

        2. In addition to the information referred to in paragraph 1, every taxable person shall submit information about the VAT identification number of the taxable persons for whom goods, dispatched or transported under call-off stock arrangements in accordance with the conditions set out in Article 17a, are intended and about any change in the submitted information.

 

 
  Bilanzbuchhalter

Ing. Gert Bluehberger
Arbeiterstrandbadstrasse 21
1210 Vienna
Austria

Phone.:
Fax:
Email:
 

+43 660 / 666 00 26
+43 1 263 00 51
office 1 @ bilanzbuchhaltung-wien.at
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