The digital reporting requirements for intra-Community transactions will cover the same transactions that were covered by the recapitulative statements with the exception of the calloff stocks under the conditions set out in Article 17a, which will cease to exist.
Changes to articles in the EU VAT Directive 2006/112/EC will be in phases:
January 1, 2024
- (1)Article 17a is amended as follows:
(a)in paragraph 2, point (a) is replaced by the following:
‘(a)goods are dispatched or transported by a taxable person, or by a third party on his or her behalf, on or before 31 December 2024, 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 following paragraph 8 is added:
‘8. This Article shall cease to apply on 31 December 2025.’;
Source EU ViDA (VAT in the Digital Age) – Proposed Changes to the EU VAT Directive 2006/112/EC
See also
- ViDA Analyzed – Part 1: E-invoicing will be the general rule for the issuance of invoices – Legal basis
- ViDA Analyzed – Part 2: 2 days deadline for the issuance of invoices on intra-Community supplies
- ViDA Analyzed – Part 3: Elimination of the possibility to issue summary invoices
- ViDA Analyzed – Part 4: Content of invoice – More data elements added to allow automation of process reporting (Art. 226)
Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
