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DRAFT REPORT (COM(2022)0701 – C90021/2023 – 2022/0407(CNS))

On the proposal for a Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age

ECON-PR-746900

Committee on Economic and Monetary Affairs · Rapporteur: Olivier Chastel

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This draft report proposes amendments to the Commission's proposal for a Council directive on VAT rules for the digital age, covering digital reporting, e-invoicing, and platform rules. It postpones application dates by one year, extends invoice deadlines from 2 to 10 working days, and keeps summary invoices and the VAT exemption for intra-Community supplies. It adds safeguards for SMEs, VSEs, and not-for-profit bodies, and stresses proportionality, privacy, and data protection. It calls for studies on fraud and IOSS, and for harmonisation of rules to avoid double taxation and administrative burdens.

Committee position. The rapporteur proposes to approve the Commission proposal as amended, with changes to deadlines, exemptions, and safeguards for SMEs and platforms.

Key points

  1. Approves the Commission proposal as amended, and calls on the Commission to alter its proposal accordingly.
  2. Stresses that the package should respect proportionality, be simple and clear for businesses and authorities, and respect privacy and data protection.
  3. Calls for further analysis on removing the VAT exemption on intra-Community supplies to fight fraud, while maintaining Intrastat data collection.
  4. Sets invoice issuance and reporting deadlines for cross-border transactions at 10 working days after the chargeable event or posting date, instead of 2.
  5. Keeps summary invoices and the VAT exemption for intra-Community supplies, and allows SMEs, VSEs and not-for-profit bodies to use other standards.
  6. Requires that data transmission be secure and that tax authorities provide means and training; excludes defence-related purchases from e-invoicing rules.
  7. Allows platforms to plead good faith and not be liable if underlying suppliers do not declare their taxable status.
  8. Exempts small online travel agencies from the deemed supplier scheme and calls for incentives to prevent costs being passed to consumers.
  9. Postpones the application dates of the directive's articles to 2025, 2026, 2027 and 2029 respectively.
  10. Calls for independent studies on missing trader fraud and on making IOSS mandatory, and for a report by 31 March 2033 on domestic reporting requirements.

Who is affected

  • Businesses, especially SMEs, VSEs and not-for-profit bodies, get longer deadlines and flexibility in e-invoicing standards.
  • Platforms facilitating short-term accommodation and passenger transport face deemed supplier rules but can plead good faith.
  • Small online travel agencies are exempt from the deemed supplier scheme.
  • Defence-related purchases are exempt from e-invoicing and reporting obligations.

Figures and deadlines

  • 10 working days after the chargeable event for issuing invoices for cross-border supplies.
  • 10 working days after the posting date for transmitting data on transactions.
  • 30 days maximum for rental of accommodation to be treated as similar to hotels.
  • 1 January 2025, 2026, 2027 and 2029 as application dates for the directive's articles.
  • 31 March 2033 as the deadline for the Commission's report on domestic reporting requirements.

Legal basis: Article 113 of the Treaty on the Functioning of the European Union