Chp 6 of title XII of directive 2006/112 provides for special schemes for taxable persons supplying certain services; this was amended by directive 2017/2455 and its scope extended to supplies of services to non-taxable persons/distance sales of goods.
To take into account the extended scope of special schemes of above chp 6, regulation 904/2010 was amended by regulation 2017/2454, and article 47g was inserted.
Implementing reg 79/2012 should be amended to reflect this change to reg 904/2010.
For this regulation to apply from same date as the amended provisions of chp 6 and article 47g of regulation 904/2010, this regulation should apply from Jan. 1, 2021.
Jul. 2020 Covid-19 Extensions
On Jul. 29, 2020, EU CNCL extensions to VAT deadlines were published in the OJ.
Council decision 2020/1109, Council reg 2020/1108, Implementing reg 2020/1112 changed applicability dates from Jan. 1, 2021 to Jul. 1, 2021, see #79378.
Sep. 2020 Covid-19 Extensions
On Sep. 23, 2020, EU CMSN issued reg 2020/1318 of Sep. 22, 2020 in official journal.
Amending Regs 2020/21 and 2020/194 re dates of application in response to Covid.
So as to provide those regulations apply from the same date as amended provisions of Title XII, Chapter 6 of Directive 2006/112/EC and of Regulation (EU) No 904/2010.
Jun. 2021 Exchange of Records
On Jun. 17, 2021, EU CMSN issued reg 2021/965 amending reg 2020/194 on exchange of records held by taxable persons or their intermediaries and designation of competent authorities responsible for coordinating administrative enquiries.
Taxable persons using one of the special schemes or their intermediaries should be able to use a standard form in a readable format; would allow MS of identification to provide an answer to MS of consumption within 30 days of date the request was made.
The member states should exchange the contact details of the person responsible for coordinating these matters in each member state to allow an efficient communication.
To permit a correct administrative functioning of the special schemes and facilitate the control and audit of taxable persons making use of them.
Implementing regulation (EU) 2020/194 should therefore be amended, accordingly.
Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union; it shall apply from Jul. 1, 2021.
Nov. 2021 Special Schemes for SMEs
On Nov. 17, 2021, EU CMSN issued regulation laying down rules for application of regulation (EU) no 904/2010, as regards the special scheme for small enterprises.
To ensure that the information referred to in article 37a(1) and article 37b(2) and (3) of reg 904/2010 is exchanged in a uniform manner, the Commission is to adopt practical arrangements for such exchange, including a common electronic message.
Arrangements should ensure processing of information relating to registration of SMEs, so they can avail themselves of special scheme outside MS of establishment,
MSs need to modify interfaces, so information can be exchanged in a uniform manner.
Information relating to changes to the identification details, such as the exclusion from the special scheme, should also be exchanged in a uniform manner.
This is so as to allow Member States to monitor the correct application of the special scheme within their territory and to combat fraud; to that end, common arrangements for the electronic exchange of such information need to be provided.
Regulation shall enter into force on the 20th day following that of its publication in the Official Journal of the European Union; and it shall apply from Jan. 1, 2025.
Regulators
EP; EU CMSN; EU CNCL
Entity Types
Bank; Corp; Depo
Reference
OJ L 407/27, 11/17/2021; Reg 2021/2007, 11/16/2021; OJ L 214/1, 6/17/2021; Reg 2021/965, 6/9/2021; OJ L 309/4, 9/23/2020; Reg 2020/1318, 9/22/2020; OJ L 244/1, L 244/3, L 244/9, 7/29/2020; Reg 2020/1108, Dec 2020/1109, Reg 2020/1112, 7/20/2020; OJ L 11/1, 1/15/2020; Reg 2020/21, 1/14/2020; OJ L 348/7, 12/29/2017; OJ L 348/1, 12/29/2017; Reg 2017/2454, 12/05/2017; Dir 2017/2455, 12/5/2017; 12/05/2017; Sp, 11/09/2017; Mt, 11/06/2017; Reg 79/2012; Reg 904/2010; Dir 2006/112; Brexit, MREL, CMU
