Directive 2006/112/EC is amended as follows:
(1)
the following article is inserted:
‘Article 28a
1. Notwithstanding Article 28, a taxable person who facilitates, through the use of an electronic interface, such as a marketplace, platform, portal or similar means, the supply, within the Union, of short-term accommodation rental services, namely the uninterrupted rental of accommodation to the same person for a maximum of 30 nights, or of passenger transport services by road, shall be deemed to have received and supplied those services themselves unless the person providing those services has:
(a)
provided to the taxable person facilitating the supply their identification number for VAT purposes issued in the Member States where the supply takes place, or the identification number allocated to them in accordance with Article 362 or Article 369d; and
(b)
declared to the taxable person facilitating the supply that they will charge any VAT due on that supply.
2. For the purposes of paragraph 1, passenger transport services by road effected within the Union means the section of the service effected between two points of the Union.
3. Paragraph 1 of this Article shall not apply to supplies made under the special scheme provided for in Title XII, Chapter 3.
4. Member States may require that the taxable person facilitating the supply referred to in paragraph 1 validate the identification number for VAT purposes referred to in point (a) of that paragraph using the appropriate means established in accordance with national law.
5. Notwithstanding paragraph 1 of this Article, Member States may exclude from the scope of that paragraph supplies of short-term accommodation rental services or passenger transport services by road, or both, made within their territory under the special scheme provided for in Title XII, Chapter 1, Section 2.
6. Where a Member State has exercised the option set out in paragraph 5, it shall inform the VAT Committee thereof. The Commission shall publish a comprehensive list of the Member States that have exercised that option.
7. By 1 July 2033, the Commission shall submit to the Council a report evaluating the operation of this Article and the application of the VAT rules on facilitation services, including the impact on the functioning of the internal market and the effectiveness of VAT collection. The Commission shall make an appropriate legislative proposal, if deemed necessary.’
;
(2)
the following article is inserted:
‘Article 46a
The place of supply of the facilitation service provided to a non-taxable person through the use of an electronic interface, such as a marketplace, platform, portal or similar means shall be the place where the underlying transaction is supplied in accordance with this Directive.’
;
(3)
Article 135 is amended as follows:
(a)
in paragraph 2, the following subparagraph is inserted after the first subparagraph:
‘Notwithstanding the first subparagraph, point (a), the uninterrupted rental of accommodation to the same person for a maximum of 30 nights shall be regarded as having a similar function to the hotel sector subject to criteria, conditions and limitations to be laid down by Member States.’
;
(b)
the following paragraph is added:
‘3. Member States shall, before 1 July 2028, communicate to the VAT Committee the text of the main provisions of national law in which they set out the criteria, conditions and limitations referred to in paragraph 2, second subparagraph.
By 31 December 2028, on the basis of the information provided by Member States pursuant to the first subparagraph of this paragraph, the Commission shall publish a comprehensive list indicating the criteria, conditions and limitations that Member States set out regarding paragraph 2, second subparagraph.’
;
(4)
the following article is inserted:
‘Article 136b
Where a taxable person is deemed to have received and supplied services in accordance with Article 28a, Member States shall exempt the supply of those services to that taxable person.’
;
(5)
Article 138 is amended as follows:
(a)
in paragraph 1, the following subparagraph is added:
‘The first subparagraph, point (b), of this paragraph shall not apply to transfers declared under the special scheme provided for in Title XII, Chapter 6, Section 5.’
;
(b)
in paragraph 2, point (c) is replaced by the following:
‘(c)
the supply of goods, consisting in a transfer to another Member State, which would have been entitled to exemption under paragraph 1 and points (a) and (b) of this paragraph if it had been made on behalf of another taxable person.’
;
(6)
the following article is inserted:
‘Article 172a
Where a taxable person is deemed to have received and supplied services in accordance with Article 28a, those supplies shall not affect the right of deduction of that taxable person, regardless of whether VAT is deductible in respect of those supplies.’
;
(7)
Article 194 is replaced by the following:
‘Article 194
1. Without prejudice to Articles 195 and 196, where the taxable supply of goods or services is carried out by a taxable person who is not established, and is not identified for VAT purposes by means of an individual VAT identification number as referred to in Article 214, in the Member State in which the VAT is due, the taxable person liable for payment of VAT shall be the person to whom the goods or services are supplied if that person is already identified for VAT purposes in that Member State.
In addition, where the taxable supply of goods or services is carried out by a taxable person who is not established in the Member State in which the VAT is due, Member States may, in accordance with the conditions which they lay down, provide that the person liable for payment of VAT is to be the person to whom the goods or services are supplied.
2. Paragraph 1 of this Article shall not apply to a supply of goods carried out by a taxable dealer as defined in Article 311(1), point (5), where the goods are subject to VAT in accordance with the special arrangements provided for in Title XII, Chapter 4, Section 2.’
;
(8)
in Article 222, the first paragraph is replaced by the following:
‘For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of goods or services for which VAT is payable by the customer pursuant to Articles 194 and 196, an invoice shall be issued no later than on the fifteenth day of the month following that in which the chargeable event occurs.’
;
(9)
in Article 226, point (4) is replaced by the following:
‘(4)
the customer’s VAT identification number, as referred to in Article 214, under which the customer received a supply of goods or services in respect of which that customer is liable for payment of VAT, or received a supply of goods as referred to in Article 138, except where use is made of the special scheme provided for in Title XII, Chapter 6, Section 5;’
;
(10)
Article 242a is amended as follows:
(a)
the following paragraph is inserted:
‘1a. Where a taxable person facilitates, through the use of an electronic interface, such as a marketplace, platform, portal or similar means, the supply, within the Union, of short-term accommodation rental services or passenger transport services by road, and that taxable person is not deemed to have received and supplied those services themselves under Article 28a, the taxable person who facilitates the supply shall be obliged to keep records of those supplies. Those records shall be sufficiently detailed to enable the tax authorities of the Member States where those supplies are taxable to verify that VAT has been accounted for correctly.’
;
(b)
paragraph 2 is replaced by the following:
‘2. The records referred to in paragraphs 1 and 1a shall be made available electronically on request to the Member States concerned.
Member States may continue to request the records referred to in paragraphs 1 and 1a to be provided on a regular and systematic basis until automated access to those records is available.
Those records shall be kept for a period of 10 years from the end of the year during which the transaction was carried out.’
;
(11)
the following article is inserted:
‘Article 242b
Where a taxable person transfers goods to another Member State in accordance with Article 17(1) on behalf of another taxable person, the former shall inform the latter, at the latest upon transport or dispatch of the goods, that their goods are being or will be transferred, if the transfer is not done at the explicit request of the latter.’
;
(12)
in Article 262, paragraph 1 is replaced by the following:
‘1. Every taxable person identified for VAT purposes shall submit a recapitulative statement of the following:
(a)
the acquirers identified for VAT purposes to whom that taxable person identified for VAT purposes has supplied goods in accordance with the conditions specified in Article 138(1) and Article 138(2), point (c), except where use is made of the special scheme provided for in Title XII, Chapter 6, Section 5;
(b)
the persons identified for VAT purposes to whom that taxable person identified for VAT purposes has supplied goods which were supplied to that taxable person by way of intra-Community acquisition of goods referred to in Article 42;
(c)
the taxable persons, and the non-taxable legal persons identified for VAT purposes, to whom that taxable person identified for VAT purposes has supplied goods or services, other than goods or services that are exempted from VAT in the Member State where the transaction is taxable, for which the customer is liable to pay VAT pursuant to Article 194, insofar as the customer is identified for VAT purposes, or pursuant to Article 196.’
;
(13)
in Article 288(1), point (c) is replaced by the following:
‘(c)
the value of transactions which are exempt pursuant to Article 136a, Article 136b, Articles 146 to 149 and Articles 151, 152 and 153;’
;
(14)
in Article 306, the following paragraph is added:
‘3. The special scheme referred to in paragraph 1 of this Article shall not apply to supplies made under Article 28a.’
;
(15)
in Title XII, Chapter 6, the heading is replaced by the following:
‘CHAPTER 6
Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods, certain domestic supplies of goods or transfers of own goods
’
;
(16)
Article 365 is replaced by the following:
‘Article 365
The VAT return shall show the individual VAT identification number for the application of this special scheme and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of supplies of services covered by this special scheme for which the chargeable event has occurred during the tax period and the total amount per rate of the corresponding VAT. The applicable rates of VAT and the total VAT due shall also be indicated on the VAT return, where relevant.
Where any amendments to the VAT return are required up to the date on which that VAT return is required to be submitted in accordance with Article 364, such amendments shall be included in that VAT return.
Where any amendments to the VAT return of a previous tax period are required after the date on which the VAT return was required to be submitted in accordance with Article 364, such amendments shall be included in a VAT return of a subsequent tax period within three years of the date on which the initial VAT return was required to be submitted in accordance with that Article. That subsequent VAT return shall identify the relevant Member State of consumption, the tax period and the amount of VAT for which any amendments are required.’
;
(17)
in Title XII, Chapter 6, Section 3, the heading is replaced by the following:
‘SECTION 3
SPECIAL SCHEME FOR INTRA-COMMUNITY DISTANCE SALES OF GOODS, FOR CERTAIN SUPPLIES OF GOODS WITHIN A MEMBER STATE MADE BY A TAXABLE PERSON AND FOR CERTAIN SERVICES SUPPLIED BY TAXABLE PERSONS ESTABLISHED WITHIN THE COMMUNITY BUT NOT IN THE MEMBER STATE OF CONSUMPTION’
;
(18)
Article 369a is amended as follows:
(a)
point (2) is amended as follows:
(i)
the third subparagraph is replaced by the following:
‘Where a taxable person has not established their business in the Community and has no fixed establishment therein, the Member State of identification shall be the Member State in which the dispatch or transport of the goods begins. In the case of the supply of goods, without dispatch or transport of the goods, or where the dispatch or transport of the goods supplied begins and ends in the same Member State or in accordance with Article 37 or 39, the Member State of identification shall be the Member State in which the supply takes place. Where there is more than one Member State in which the dispatch or transport of the goods begins or in which the supply takes place, the taxable person shall indicate which of those Member States is to be the Member State of identification. The taxable person shall be bound by that decision for the calendar year concerned and the two following calendar years;’
;
(ii)
the following subparagraph is added:
‘Notwithstanding the first, second and third subparagraphs of this point, the Member State of identification for this special scheme shall be the same as for the special scheme as laid down in Title XII, Chapter 6, Section 5, where the taxable person is registered for that special scheme.’
;
(b)
point (3) is amended as follows:
(i)
point (c) is replaced by the following:
‘(c)
in the case of the supply of goods in a Member State, without dispatch or transport of the goods, or where the dispatch or transport of the goods supplied begins and ends in the same Member State, where those goods are supplied to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person, that Member State;’
;
(ii)
the following point is added:
‘(d)
in the case of the supply of goods in accordance with Articles 36, 37 and 39, where those goods are supplied to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person, the Member State in which the supply is deemed to take place.’
;
(19)
Article 369b is replaced by the following:
‘Article 369b
Member States shall permit the following taxable persons, other than those solely carrying out exempt supplies of goods and services that do not give rise to deductibility, to use this special scheme:
(a)
a taxable person carrying out intra-Community distance sales of goods;
(b)
a taxable person facilitating the supply of goods in accordance with Article 14a(2) without dispatch or transport or where the dispatch or transport begins and ends in the same Member State;
(c)
a taxable person not established in the Member State of consumption supplying services to a non-taxable person;
(d)
a taxable person not established in the Member State in which the goods are subject to VAT, supplying goods in accordance with Articles 36, 37 and 39 to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person;
(e)
a taxable person not established in the Member State in which the goods are subject to VAT, supplying goods without dispatch or transport or where the dispatch or transport begins and ends in the same Member State to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person;
(f)
a taxable person not established in the Member State to which the goods have been transferred under the special scheme set out in Title XII, Chapter 6, Section 5, where those goods are subject to VAT in accordance with Article 16, 18 or 26 or where an adjustment of deduction is required in accordance with Title X, Chapter 5.
This special scheme applies to all eligible supplies in the Community by the taxable person concerned.’
;
(20)
Article 369g is replaced by the following:
‘Article 369g
1. The VAT return shall show the VAT identification number referred to in Article 369d and, for each Member State of consumption, the total value exclusive of VAT and, where relevant, the applicable rates of VAT, the total amount per rate of the corresponding VAT, and the total VAT due, in respect of the following supplies covered by this special scheme for which the chargeable event has occurred during the tax period:
(a)
intra-Community distance sales of goods;
(b)
supplies of services;
(c)
supplies of goods in accordance with Articles 36, 37 and 39, where those goods are supplied to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person;
(d)
supplies of goods, including by a taxable person facilitating those supplies in accordance with Article 14a(2), without dispatch or transport, or where the dispatch or transport begins and ends in the same Member State, where those goods are supplied to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person;
(e)
supplies of goods and services in accordance with Articles 16, 18 and 26, following a transfer of own goods under the special scheme as set out in Title XII, Chapter 6, Section 5.
The VAT return shall also include amendments relating to previous tax periods as provided for in paragraph 5, second subparagraph.
2. Where goods are supplied without dispatch or transport or where they are dispatched or transported in or from Member States other than the Member State of identification, the VAT return shall also include the total value exclusive of VAT and, where relevant, the applicable rates of VAT, the total amount per rate of the corresponding VAT, and the total VAT due, in respect of the following supplies covered by this special scheme, for each Member State where such goods are supplied without dispatch or transport or in or from which such goods are dispatched or transported:
(a)
intra-Community distance sales of goods;
(b)
supplies of goods, including by a taxable person facilitating those supplies in accordance with Article 14a(2), without dispatch or transport or where the dispatch or transport begins and ends in the same Member State, where those goods are supplied to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person;
(c)
supplies of goods in accordance with Articles 36, 37 and 39, where those goods are supplied to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person;
(d)
supplies of goods and services in accordance with Articles 16, 18 and 26, following a transfer of own goods under the special scheme as set out in Title XII, Chapter 6, Section 5.
In relation to the supplies referred to in this paragraph, the VAT return shall also include the individual VAT identification number or the tax reference number allocated by each Member State where such goods are supplied without dispatch or transport or in or from which such goods are dispatched or transported, if available.
The VAT return shall include the information referred to in this paragraph broken down by Member State of consumption.
3. Where the taxable person supplying services covered by this special scheme has one or more fixed establishments other than that in the Member State of identification, from which the services are supplied, the VAT return shall also include the total value exclusive of VAT and, where relevant, the applicable rates of VAT, the total amount per rate of the corresponding VAT, and the total VAT due for such supplies, for each Member State in which that taxable person has an establishment, together with the individual VAT identification number or the tax reference number of that establishment, broken down by Member State of consumption.
4. Where an adjustment of deduction is required to goods that have been transferred in accordance with the special scheme provided for in Title XII, Chapter 6, Section 5, the VAT return shall include the relevant factors that have given rise to the adjustment and the VAT due and, for capital goods, the start date of the adjustment period that commences after the transfer.
5. Where any amendments to the VAT return are required up to the date on which that VAT return is required to be submitted in accordance with Article 369f, such amendments shall be included in that VAT return.
Where any amendments to the VAT return of a previous tax period are required after the date on which the VAT return was required to be submitted in accordance with Article 369f, such amendments shall be included in a VAT return of a subsequent tax period within three years of the date on which the initial VAT return was required to be submitted in accordance with that Article. That subsequent VAT return shall identify the relevant Member State of consumption, the tax period and the amount of VAT for which any amendments are required.
6. For the purposes of this Article, the VAT return shall not include exempt supplies of goods or services that do not give rise to deductibility.’
;
(21)
Article 369p is amended as follows:
(a)
in paragraph 1, the following point is added:
‘(e)
status as taxable person deemed to have received and supplied goods in accordance with Article 14a(1).’
;
(b)
in paragraph 3, the following point is added:
‘(f)
status as taxable person deemed to have received and supplied goods in accordance with Article 14a(1).’
;
(22)
Article 369t is replaced by the following:
‘Article 369t
1. The VAT return shall show the VAT identification number referred to in Article 369q and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of distance sales of goods imported from third territories or third countries for which VAT has become chargeable during the tax period and the total amount per rate of the corresponding VAT. The applicable rates of VAT and the total VAT due shall also be indicated on the VAT return, where relevant.
2. Where any amendments to the VAT return are required up to the date on which that VAT return is required to be submitted in accordance with Article 369s, such amendments shall be included in that VAT return.
Where any amendments to the VAT return of a previous tax period are required after the date on which the VAT return was required to be submitted in accordance with Article 369s, such amendments shall be included in a VAT return of a subsequent tax period within three years of the date on which the initial VAT return was required to be submitted in accordance with that Article. That subsequent VAT return shall identify the relevant Member State of consumption, the tax period and the amount of VAT for which any amendments are required.’
;
(23)
in Title XII, Chapter 6, the following section is added:
‘SECTION 5
SPECIAL SCHEME FOR TRANSFERS OF OWN GOODS
Article 369xa
1. For the purposes of this Section, and without prejudice to other Community provisions, the following definitions apply:
(a)
“transfer of own goods” means the transfer of goods to another Member State in accordance with Article 17(1), and does not include transfers of goods in relation to which there is no full right of deduction in that Member State;
(b)
“Member State of identification” means the Member State in the territory of which the taxable person has established their business or, if that taxable person has not established their business in the Community, where that taxable person has a fixed establishment.
2. For the purposes of paragraph 1, point (b), where a taxable person has not established their business in the Community, but has more than one fixed establishment therein, the Member State of identification shall be the Member State with a fixed establishment where that taxable person indicates that they will make use of this special scheme. The taxable person shall be bound by that decision for the calendar year concerned and the two following calendar years.
Where a taxable person has not established their business in the Community and has no fixed establishment therein, the Member State of identification shall be the Member State in which the dispatch or transport of the goods begins. Where there is more than one Member State in which the dispatch or transport of the goods begins, the taxable person shall indicate which of those Member States is to be the Member State of identification. The taxable person shall be bound by that decision for the calendar year concerned and the two following calendar years.
3. Notwithstanding paragraph 1, point (b), and paragraph 2 of this Article, the Member State of identification for this special scheme shall be the same as for the special scheme laid down in Title XII, Chapter 6, Section 3, where the taxable person is registered for that special scheme.
Article 369xb
Member States shall permit any taxable persons making transfers of own goods to use this special scheme.
This special scheme shall apply to all transfers of own goods carried out by a taxable person registered for this special scheme.
Article 369xc
A taxable person shall inform the Member State of identification when that taxable person commences and ceases their taxable activities covered by this special scheme, or changes those activities in such a way that that taxable person no longer meets the conditions necessary for the use of this special scheme. That taxable person shall communicate that information electronically.
Article 369xd
A taxable person making use of this special scheme shall, for the taxable transactions carried out under this special scheme, be identified for VAT purposes in the Member State of identification only. For that purpose, the Member State of identification shall use the individual VAT identification number already allocated to the taxable person in respect of that taxable person’s obligations under the internal system.
Article 369xe
The Member State of identification shall exclude a taxable person from this special scheme in any of the following cases:
(a)
if that taxable person notifies the Member State of identification that they no longer carry out transfers of own goods covered by this special scheme;
(b)
if it may otherwise be assumed that that taxable person’s taxable activities covered by this special scheme have ceased;
(c)
if that taxable person no longer meets the conditions necessary for the use of this special scheme;
(d)
if that taxable person persistently fails to comply with the rules relating to this special scheme.
Article 369xf
The taxable person making use of this special scheme shall submit by electronic means to the Member State of identification a VAT return for each month, regardless of whether the transfers of goods covered by this special scheme have been carried out. The VAT return shall be submitted by the end of the month following the end of the tax period covered by the VAT return.
Article 369xg
1. The VAT return shall show the individual VAT identification number referred to in Article 369xd and, for each Member State to which goods are dispatched or transferred, the total value exclusive of VAT of the transfers covered by this special scheme for which the chargeable event has occurred during the tax period.
The VAT return shall also include amendments as provided for in paragraph 3.
2. Where goods are dispatched or transported from Member States other than the Member State of identification, the VAT return shall include the total value exclusive of VAT of the transfers covered by this special scheme, for each Member State from which such goods are dispatched or transported.
The VAT return shall also include the individual VAT identification number or the tax reference number allocated by each Member State from which the goods referred to in the first subparagraph are dispatched or transported, if available. The VAT return shall include the information referred to in this paragraph broken down by Member State to which the goods are dispatched or transported.
3. Where any amendments to the VAT return are required up to the date on which that VAT return is required to be submitted in accordance with Article 369xf, such amendments shall be included in that VAT return.
Where any amendments to the VAT return of a previous tax period are required after the date on which the VAT return was required to be submitted in accordance with Article 369xf, such amendments shall be included in a VAT return of a subsequent tax period within three years of the date on which the initial VAT return was required to be submitted in accordance with that Article. That subsequent VAT return shall identify the relevant Member State to and from which the goods are dispatched or transported, the tax period and the taxable amount for which any amendments are required.
Article 369xh
1. The VAT return shall be made out in euro.
Member States which have not adopted the euro may require the VAT return to be made out in their national currency.
If other currencies were used for the supplies, the taxable person making use of this special scheme shall, for the purpose of completing the VAT return, use the applicable exchange rate on the last date of the tax period.
2. The conversion shall be made by applying the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.
Article 369xi
For the purposes of this special scheme, the intra-Community acquisition of goods in the Member State to which the goods are dispatched or transported is exempt.
Notwithstanding Article 214(1), the intra-Community acquisition of goods referred to in the first paragraph of this Article shall not give rise to a registration obligation in accordance with Article 214(1).
For the purposes of Articles 16, 18, 26, 185 to 189 and 192, the exemption referred to in the first paragraph of this Article is regarded as the exercise of a full right of deduction of the VAT that would be due if that exemption were not applicable.
Article 369xj
The taxable person making use of this special scheme may not, in respect of their taxable activities covered by this special scheme, declare in the VAT return of this special scheme the VAT deductible pursuant to Article 168 in the Member States to or from which the goods are dispatched or transported.
Notwithstanding Article 1, point (1), of Directive 86/560/EEC, and Article 2, point (1), Article 3 and Article 8(1), point (e), of Directive 2008/9/EC, the taxable person in question shall be refunded in accordance with those Directives. Article 2(2) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to goods or services used for the purposes of the transfers of own goods covered by this special scheme.
If the taxable person making use of this special scheme is required to be registered in a Member State for activities not covered by this special scheme, they shall deduct VAT incurred in that Member State in respect of goods or services supplied to them in that Member State in the VAT return to be submitted in accordance with Article 250.
Article 369xk
1. The taxable person making use of this special scheme shall keep records of the transfers of own goods covered by this special scheme. Those records shall be sufficiently detailed to enable the tax authorities of the Member States from and to which the goods have been dispatched or transported to verify that the VAT return is correct.
2. The records referred to in paragraph 1 shall be made available electronically on request to the Member State from and to which the goods have been dispatched or transported and to the Member State of identification.
Those records shall be kept for a period of 10 years from 31 December of the year during which the transfer of own goods was carried out.’.
