Date: 2018-07-12Category: Not ApplicableState: Union GovernmentCountry: Europe
Commission Implementing Regulation (EU) 2018/980 of 11 July 2018 amending Implementing Regulation (EU) No 815/2012, as regards the information to be exchanged between Member States to identify taxable persons using the non-Union scheme
Issued by European Commission
· Directorate-General for Taxation and Customs Union
Executive Summary:
Commission Implementing Regulation (EU) 2018/980 amends Implementing Regulation (EU) No 815/2012 regarding the exchange of information between Member States to identify taxable persons using the non-Union scheme. This change is in response to amendments in Directive 2006/112/EC, allowing taxable persons not established in the Community but identified for VAT purposes within the Community to use the special non-Union scheme. The regulation applies from January 1, 2019.
Key Points / Main Content:
* **Amendment:**
* The regulation amends Annex I of Implementing Regulation (EU) No 815/2012.
* Box number 16 in column B of the table in Annex I is updated to reflect that the taxable person is not established within the Union.
* **Scope:**
* Concerns the transmission of information to identify taxable persons using the non-Union scheme for telecommunications, broadcasting, or electronic services.
* Applies to taxable persons not established in the Community, but identified for VAT purposes within the Community.
* **Effective Date:**
* The regulation came into force on the twentieth day following its publication in the Official Journal of the European Union.
* It applies from January 1, 2019.
Impact Analysis:
Member States:
* Impact: Must exchange information to identify taxable persons using the non-Union scheme according to the updated regulations.
* Action Required: Implement the amended regulations in their systems for exchanging information and ensure compliance from January 1, 2019.
Taxable Persons not established in the Union:
* Impact: Can utilize the special non-Union scheme for VAT purposes if identified for VAT within the Community, specifically for telecommunications, broadcasting, or electronic services.
* Action Required: Comply with the requirements of the non-Union scheme when supplying services to non-taxable persons within the EU, starting January 1, 2019.
European Commission:
* Impact: Responsible for the implementation and oversight of the amended regulation.
* Action Required: Ensure the updated regulations are effectively implemented and monitored across all Member States.
Key Entities Referenced
European Union: A political and economic union of member states located primarily in Europe.
European Commission: An institution of the European Union, responsible for proposing legislation, implementing decisions, upholding the EU treaties and managing the day-to-day business of the EU.
Council Regulation EU No 904/2010: A Council Regulation of the European Union on administrative cooperation and combating fraud in the field of value added tax (VAT).
Commission Implementing Regulation EU No 815/2012: A Commission Implementing Regulation of the European Union laying down detailed rules for the application of Council Regulation EU No 904/2010.
Council Directive 2006/112/EC: A Council Directive of the European Union on the common system of value added tax.
Council Directive EU 2017/2455: A Council Directive of the European Union amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods.
Value Added Tax (VAT): A consumption tax assessed on the value added to goods and services.
Jean-Claude Juncker: The President of the European Commission at the time the regulation was adopted.
12.7.2018 EN Official Journal of the European Union L 176/9
COMMISSION IMPLEMENTING REGULATION (EU) 2018/980
of 11 July 2018
amending Implementing Regulation (EU) No 815/2012, as regards the information to be exchanged
between Member States to identify taxable persons using the non-Union scheme
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and
combating fraud in the field of value added tax (1) and in particular Article 44(1), the second subparagraph of
Article 44(2), Article 45(1) and (2), and Article 51(1) thereof,
Whereas:
(1) Commission Implementing Regulation (EU) No 815/2012 (2) lays down detailed rules for the application of
Regulation (EU) No 904/2010, in particular as regards the transmission of registration information of taxable
persons using special schemes for telecommunications services, broadcasting services or electronic services
provided for in Chapter 6 of Title XII of Council Directive 2006/112/EC (3).
(2) Following the amendment of Articles 358a and 361 of Directive 2006/112/EC by Council Directive (EU)
2017/2455 (4), taxable persons not established in the Community who are identified for value added tax (VAT)
purposes within the Community will be able as of 1 January 2019 to use the special scheme, set out in Section 2
of Chapter 6 of Title XII of Directive 2006/112/EC (the ‘non-Union scheme’), for telecommunications services,
broadcasting services or electronic services supplied to non-taxable persons who are established in a Member
State or have their permanent address or usually reside in a Member State.
(3) The common electronic message for the transmission of information to identify taxable persons using the non-
Union scheme set out in column B of the table in Annex I to Implementing Regulation (EU) No 815/2012
should therefore be amended accordingly.
(4) For reasons of consistency, this Regulation should apply from the same date as the provisions of Directive (EU)
2017/2455 introducing the possibility for taxable persons not established in the Community who are identified
for VAT purposes within the Community to use the special scheme.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on
Administrative Cooperation,
HAS ADOPTED THIS REGULATION:
Article 1
In column B of the table in Annex I to Implementing Regulation (EU) No 815/2012, the text in box number 16 is
replaced by the following:
‘Electronic declaration that the taxable person is not established within the Union’.
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the
European Union.
It shall apply from 1 January 2019.
(1) OJ L 268, 12.10.2010, p. 1.
(2) Commission Implementing Regulation (EU) No 815/2012 of 13 September 2012 laying down detailed rules for the application of
Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications,
broadcasting or electronic services to non-taxable persons (OJ L 249, 14.9.2012, p. 3).
(3) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
(4) Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards
certain value added tax obligations for supplies of services and distance sales of goods (OJ L 348, 29.12.2017, p. 7).L 176/10 EN Official Journal of the European Union 12.7.2018
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 11 July 2018.
For the Commission
The President
Jean-Claude JUNCKER