Amendments to Regulation (EU) No 904/2010 applicable from 1 July 2028
Article 2
Regulation (EU) No 904/2010 is amended as follows: (1) in Article 1, paragraph 4 is replaced by the following: ‘4. This Regulation also lays down rules and procedures for the exchange by electronic means of VAT information on goods and services supplied or goods transferred in accordance with the special schemes provided for in Title XII, Chapter 6, of Directive 2006/112/EC and also for any subsequent exchange of information and, as far as goods and services covered by the special schemes are concerned, for the transfer of money between Member States’ competent authorities.’ ; (2) in Article 2, paragraph 2 is replaced by the following: ‘2. The definitions contained in Articles 358, 358a, 369a, 369l and 369xa of Directive 2006/112/EC for the purposes of each special scheme shall also apply for the purposes of this Regulation.’ ; (3) in Article 17(1), point (d) is replaced by the following: ‘(d) information which it collects pursuant to Articles 360, 361, 364, 365, 369c, 369f, 369g, 369o, 369p, 369s, 369t, 369xc, 369xf and 369xg of Directive 2006/112/EC;’ ; (4) Article 47b is replaced by the following: ‘Article 47b 1. Member States shall provide that taxable persons making use of the special scheme laid down in Title XII, Chapter 6, Section 2, of Directive 2006/112/EC are to provide to the Member State of identification, by electronic means, the information laid down in Article 361 of that Directive. Taxable persons making use of the special schemes laid down in Title XII, Chapter 6, Sections 3 and 5, of Directive 2006/112/EC shall provide to the Member State of identification, by electronic means, details for their identification when their activities commence pursuant to Articles 369c and 369xc of that Directive. Taxable persons shall also submit any changes in the information provided pursuant to Article 361(2), Article 369c and Article 369xc of Directive 2006/112/EC by electronic means. 2. The Member State of identification shall transmit the information referred to in paragraph 1 of this Article by electronic means to the competent authorities of the other Member States within 10 days from the end of the month in which the information was received from the taxable person making use of one of the special schemes laid down in Title XII, Chapter 6, Sections 2, 3 and 5, of Directive 2006/112/EC. The Member State of identification shall in the same manner inform the competent authorities of the other Member States of the VAT identification numbers referred to in those Sections. 3. Where a taxable person making use of one of the special schemes laid down in Title XII, Chapter 6, Sections 2, 3 and 5, of Directive 2006/112/EC is excluded from that special scheme, the Member State of identification shall inform the competent authorities of the other Member States thereof by electronic means and without delay.’ ; (5) Article 47d is replaced by the following: ‘Article 47d 1. Member States shall provide that the VAT return with the details set out in Articles 365, 369g, 369t and 369xg of Directive 2006/112/EC is to be submitted by electronic means. 2. The Member State of identification shall transmit the information referred to in paragraph 1 of this Article by electronic means to the competent authority of the Member State of consumption, or the competent authorities of the Member States from and to which the goods were dispatched or transported, after the date on which the VAT return was required to be submitted in accordance with Directive 2006/112/EC but not later than 20 days after the end of the month during which the VAT return was required to be submitted. The Member State of identification shall also transmit the information provided for in Article 369g(2) of Directive 2006/112/EC to the competent authority of each other Member State from which goods are dispatched or transported and the information provided for in Article 369g(3) of Directive 2006/112/EC to the competent authority of each Member State of establishment concerned. Member States which have required that the VAT return be made in a national currency other than euro shall convert the amounts into euro using the exchange rate valid for the last day of the tax period. The exchange shall be done following 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.’ ; (6) in Article 47h, the following paragraph is added: ‘For the purposes of the first paragraph of this Article, Member States shall grant competent authorities access to the information referred to in Article 369p(1) and (3) of Directive 2006/112/EC.’ ; (7) Article 47i is amended as follows: (a) paragraph 1 is replaced by the following: ‘1. To obtain the records held by a taxable person or intermediary pursuant to Articles 369, 369k, 369x and 369xk of Directive 2006/112/EC, the Member State of consumption or the Member State from or to which the goods have been dispatched or transported shall first make a request to the Member State of identification by electronic means.’ ; (b) paragraphs 4 and 5 are replaced by the following: ‘4. The Member State of identification shall transmit the records obtained by electronic means without delay to the requesting Member State of consumption or the Member State from or to which the goods have been dispatched or transported. 5. Where the requesting Member State of consumption or the Member State from or to which the goods have been dispatched or transported does not receive the records within 30 days of the date of the making of the request, that Member State may take any action in accordance with its national legislation to obtain such records.’ ; (8) the following article is inserted: ‘Article 47ia The Commission shall, in the framework of a revision of Regulation (EU) No 904/2010, assess the possibility of enabling between Member States automated access to records provided to the Member State of identification by taxable persons registered in any of the special schemes laid down in Title XII, Chapter 6, of Directive 2006/112/EC.’ ; (9) in Article 47j(2), the first subparagraph is replaced by the following: ‘Without prejudice to Article 7(4), if the Member State of consumption or the Member State from or to which the goods have been dispatched or transported decides that an administrative enquiry is required, it shall first consult with the Member State of identification on the need for such an enquiry.’ ; (10) the following chapter is inserted: ‘CHAPTER XIa Provisions concerning record-keeping obligations for taxable persons facilitating supplies of goods or services through the use of electronic interfaces in accordance with Article 242a of Directive 2006/112/EC Article 47m 1. To obtain the records held by a taxable person pursuant to Article 242a of Directive 2006/112/EC and without prejudice to paragraph 2, second subparagraph, of that Article, the Member State in which the supplies referred to in that Article are taxable shall first make a request by electronic means to a Member State in which the taxable person is identified for VAT purposes. 2. Where a Member State in which a taxable person is identified for VAT purposes receives a request as referred to in paragraph 1, that Member State shall transmit the request by electronic means and without delay to the taxable person. 3. Member States shall provide that, upon request, a taxable person is to submit the requested records by electronic means to the Member State in which that taxable person is identified for VAT purposes and which has transmitted the request. Member States shall allow the records to be submitted using a standard form. 4. The Member State in which a taxable person is identified for VAT purposes and which has transmitted the request shall transmit the records obtained pursuant to paragraph 3 of this Article by electronic means and without delay to the requesting Member State in which the supplies referred to in Article 242a of Directive 2006/112/EC are taxable. 5. Where the requesting Member State in which the supplies referred to in Article 242a of Directive 2006/112/EC are taxable does not receive the records within 30 days of the date of the making of the request, that Member State may take any action in accordance with its national legislation to obtain such records. Article 47n The Commission shall specify the following by means of implementing acts: (a) the technical details for the standard form referred to in Article 47m(3); (b) the technical details, including a common electronic message, for providing the information referred to in Article 47m(1), (2) and (4) as well as the technical means for the transmission of that information. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2). Article 47o The Commission shall, in the framework of a revision of Regulation (EU) No 904/2010, assess the possibility of enabling between Member States automated access to data provided to the Member State of establishment by platforms in the framework of their record-keeping obligations.’.