Date: 2020-01-15Category: Not ApplicableState: Union GovernmentCountry: Europe
Commission Implementing Regulation (EU) 2020/21 of 14 January 2020 amending Implementing Regulation (EU) No 79/2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax
Issued by European Commission
· Directorate-General for Taxation and Customs Union
**Executive Summary:**
Commission Implementing Regulation (EU) 2020/21 amends Implementing Regulation (EU) No 79/2012 to reflect changes to Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax. The amendment concerns special schemes for taxable persons supplying certain services, particularly regarding the web portal for Member States to publish tax rates. This regulation applies from January 1, 2021.
**Key Points / Main Content:**
* **Amendment of Implementing Regulation (EU) No 79/2012:**
* Article 1 replaces point d of Article 72 in Implementing Regulation (EU) No 79/2012.
* The amended point d mandates that, as of January 1, 2021, the Commission shall make a web portal available for Member States regarding tax rates applicable to supplies of goods and services in accordance with the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC, as referred to in Article 47g of Regulation (EU) No 904/2010.
* **Entry into Force and Application:**
* The regulation entered into force on the twentieth day following its publication in the Official Journal of the European Union.
* It applies from January 1, 2021.
**Impact Analysis:**
**Member States:**
* *Impact:* Member States are impacted by the amendment to reflect the extended scope of the special schemes and the requirement to use the web portal.
* *Action Required:* Member States that choose to publish tax rates for the specified supplies must utilize the Commission's web portal starting January 1, 2021.
**European Commission:**
* *Impact:* The Commission has an obligation to maintain and make available the web portal for Member States.
* *Action Required:* Ensure the web portal is functional and accessible to Member States by January 1, 2021, and reflects the updated regulations.
Key Entities Referenced
European Union: A political and economic union of member states located primarily in Europe.
European Commission: An executive branch 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 on administrative cooperation and combating fraud in the field of value added tax.
Commission Implementing Regulation EU No 79/2012: Commission Implementing Regulation laying down detailed rules for implementing certain provisions of Council Regulation EU No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax.
Council Directive 2006/112/EC: Council Directive on the common system of value added tax.
Council Directive EU 2017/2455: Council Directive 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.
Council Regulation EU 2017/2454: Council Regulation amending Regulation EU No 904/2010 on administrative cooperation and combating fraud in the field of value added tax.
Brussels: The location where the regulation was adopted.
15.1.2020 EN Official Journal of the European Union L 11/1
II
(Non-legislative acts)
REGULATIONS
COMMISSION IMPLEMENTING REGULATION (EU) 2020/21
of 14 January 2020
amending Implementing Regulation (EU) No 79/2012 laying down detailed rules for implementing
certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation
and combating fraud in the field of value added tax
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 combat
ing fraud in the field of value added tax (1), and in particular Article 47l(c) thereof,
Whereas:
(1) Commission Implementing Regulation (EU) No 79/2012 (2) provides in point (d) of Article 7(2) that the Commis
sion shall make a web portal available for Member States that choose to publish among others the tax rate appli
cable for supplies of telecommunication, broadcasting and electronically supplied services referred to in the second
paragraph of Article 47 of Regulation (EU) No 904/2010.
(2) Chapter 6 of Title XII of Council Directive 2006/112/EC (3) provides for special schemes for taxable persons sup
plying certain services. That Chapter was amended by Council Directive (EU) 2017/2455 (4) and its scope was
extended to supplies of services to non-taxable persons and distance sales of goods.
(3) In order to take into account the extended scope of the special schemes of Chapter 6 of Title XII of
Directive 2006/112/EC, Regulation (EU) No 904/2010 was amended by Regulation (EU) 2017/2454 (5) and
Article 47g was inserted.
(4) Implementing Regulation (EU) No 79/2012 should therefore be amended to reflect this change to Regulation (EU)
No 904/2010.
(5) In order for this Regulation to apply from the same date as the amended provisions of Chapter 6 of Title XII of
Directive 2006/112/EC and Article 47g of Regulation (EU) No 904/2010, this Regulation should apply from
1 January 2021.
(6) 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
Point (d) of Article 7(2) of Implementing Regulation (EU) No 79/2012 is replaced by the following:
‘(d) as from 1 January 2021, the tax rates applicable to supplies of goods and services in accordance with the special
schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC referred to in the second paragraph of
Article 47g of Regulation (EU) No 904/2010.’.
(1) OJ L 268, 12.10.2010, p. 1.
(2) Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain
provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value
added tax (OJ L 29, 1.2.2012, p. 13).
(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).
(5) Council Regulation (EU) 2017/2454 of 5 December 2017 amending Regulation (EU) No 904/2010 on administrative cooperation
and combating fraud in the field of value added tax (OJ L 348, 29.12.2017, p. 1).L 11/2 EN Official Journal of the European Union 15.1.2020
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 2021.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 14 January 2020.
For the Commission
The President
Ursula VON DER LEYEN