Updated guidelines of the VAT Committee up unitil the 113th meeting on June 3, 2019.
Guidelines have been provided on:
- VAT rules applicable to transactions related to the recharging of electric vehicles
- Implementation of the Quick Fixes Package
- Small losses of goods under call-off stock arrangements
- Application of call-off stock arrangements simplification in case supplier is identified for VAT purposes in the Member State to which the goods were transported
- Chain transactions: only the taxable person making the intra-Community acquisition may, subject to meeting all conditions, benefit from the simplification for triangular transactions laid down in Article 141 of the VAT Directive
- Substantative requirement to have the VAT number of the customer on the invoice to apply the exemption: where the person acquiring the goods does not indicate his VAT identification number to the supplier or where the VAT identification number indicated has been issued by the Member State from which the goods are dispatched or transported, the conditions for applying the exemption of Article 138 must be seen as not being fulfilled and the supplier shall have no other option but to charge VAT
- The exemption provided for in paragraph 1 of Article 138 of the VAT Directive shall not apply in cases of noncompliance by the supplier as set out in paragraph 1a can de facto only be established a certain period after the moment the supply was made and invoiced
- Where the taxable person making the transfer is not already identified for VAT purposes in the Member State in which the goods were first placed under the call-off stock arrangements, he needs to identify himself in that Member State because of the deemed intra-Community acquisition made by him there; Such identification shall be necessary, in accordance with Article 214(1)(b) of the VAT Directive and may not be dispensed with by the Member State in question, even if the deemed intra-Community acquisition is exempt in accordance with Article 140(c) of the VAT Directive.
- Clarification of the notion ”independent” persons
- Brexit
- On-going movements of goods from the United Kingdom to the EU27 Member States at the moment of its withdrawal
- Reimportation of goods after the withdrawal of the United Kingdom
- Personal property imported after the withdrawal of the United Kingdom
- Refund of VAT charged before the withdrawal date in the United Kingdom or in an EU-27 Member State to taxable persons not established in the State of refund but established respectively either in an EU-27 Member State or in the United Kingdom
Source European Commission
