Whereas:
(1) Chapter 6 of Title XII of Council Directive 2006/112/EC (2), which provides for special schemes for taxable persons
supplying certain services, has been amended by Council Directives (EU) 2017/2455 (3) and (EU) 2019/1995 (4) to
extend the special schemes.
(2) By Commission Implementing Regulation (EU) 2020/194 (5), detailed rules for the application of Regulation (EU)
No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making
distance sales of goods and certain domestic supplies of goods (‘special schemes’) were adopted.
(3) Regulation (EU) No 904/2010 lays down rules for administrative cooperation and the fight against fraud in the field
of value added tax (VAT). More specifically, Articles 47i and 47j of that Regulation, as amended by Council
Regulation (EU) 2017/2454 (6), lay down measures necessary to control the transactions made by taxable persons
using one of the special schemes.
(4) The special schemes allow taxable persons to declare and pay VAT for certain supplies of goods and services in the
Member State in which they are established (Member State of identification) instead of having to register, declare
and pay VAT in each Member State in which they supply those goods or services (Member State of consumption).
The Member State of identification forwards the VAT returns and the payments to the respective Member State of
consumption. The Member State of consumption should be able to check the correctness of the declared supplies
and to audit the taxable persons by asking them to provide records for those supplies
(5) All exchanges of information and records between the Member States should be made by use of a secure network
available at Union level.
(6) In order to facilitate the exchange of information and records pertaining to transactions made by taxable persons
using one of the special schemes, the Member State of identification should be able to verify, when receiving a
request for information, that the request pertains to a taxable person using one of the special schemes, who is the
taxable person concerned by the request and to identify the type of records requested by the Member State of
consumption.
(7) In order to facilitate the provision of information and records to the Member State of identification, taxable persons
using one of the special schemes or their intermediaries should be able to use a standard form in a readable format.
This would allow the Member State of identification to provide an answer to the Member State of consumption
within 30 days of the date the request was made, in accordance with Article 47i(5) of Regulation (EU) No 904/2010.
(8) Carrying out administrative enquiries about taxable persons making use of one of the special schemes should not
create unnecessary administrative burdens for the Member State of identification. To this end, a Member State of
identification should inform in advance all the other Member States about administrative enquiries concerning
taxable persons making use of one of the special schemes that it intends to carry out. In its notice, the Member State
of identification should provide enough details to the other Member States allowing them to identify the taxable
person and the scope of the intended administrative enquiry. The notice should grant enough time to the other
Member States to provide a reply.
(9) To permit a correct administrative functioning of the special schemes and facilitate the control and audit of taxable
persons making use of them, the Member States should exchange the contact details of the person responsible for
coordinating these matters in each Member State to allow an efficient communication.
(10) Implementing Regulation (EU) 2020/194 should therefore be amended accordingly.
(11) This Regulation should apply from the same date as the provisions of Chapter 6 of Title XII of Directive
2006/112/EC as amended by Directives (EU) 2017/2455 and (EU) 2019/1995, and the corresponding amendments
made to Regulation (EU) No 904/2010 by Regulation (EU) 2017/2454.
(12) The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on
Administrative Cooperation,
Source: europa.eu
