About this initiative

Summary

This initiative aims to prevent VAT fraud in cross-border e-commerce transactions. The proposal will amend Council Regulation (EU) 904/2010 so as to provide for a mandatory transmission of data from payment service providers to Member State competent authorities, and subsequent exchange of information amongst competent authorities.

Topic
Customs, Taxation
Type of act
Proposal for a regulation

Roadmap

Feedback: closed
Type

Inception impact assessment
More about roadmaps.

Feedback period
15 February 2018 - 15 March 2018 (midnight Brussels time)
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Download (356.9 KB - PDF - 4 pages)

Feedback (3)

  • Anonym (France)
    15 March 2018 Company/business organisation
    Anonym (France)

    As a retail company operating in several EU countries, we support all initiatives aiming at targeting VAT fraud, which is damageable for the EU Member States budget, but also for EU compliant businesses that face an unfair competition from fraudulent sellers offering to sale products without collecting VAT, hence with lower prices. The recent e-commerce package adopted by the EU Council on December 5th 2017 is a progress as it will provide a...

  • Bundesverband Möbelspedition und Logistik (AMÖ) e.V. (Germany)
    6 März 2018 Company/business organisation
    Bundesverband Möbelspedition und Logistik (AMÖ) e.V. (Germany)

    Die Europäische Kommission stellt richtigerweise fest, dass es im grenzüberschreitenden Versandhandel im B2C-Geschäft zu Problemen bei der Abführung der Mehrwertsteuer kommt. Der jährliche Verlust der Mehrwertsteuereinnahmen der Mitgliedstaaten durch Umgehung der Abführungspflichten alleine im e-commerce-Versandhandel, innergemeinschaftlich oder mit Drittländern, wird auf bis zu 5 Milliarden Euro geschätzt. Wir erlauben uns in diesem...

  • l'Union nationale des journalistes de l'Ukraine (Ukraine)
    27 février 2018 Business association
    l'Union nationale des journalistes de l'Ukraine (Ukraine)

    L'Accord d’association entre l’Union européenne et ses États membres, d’une part, et l’Ukraine, d’autre part est prévoyant sur cette question en son article 343 de la chapitre 2 "Coopération macroéconomique" du Titre V "Coopération économique et sectorielle)" que l’UE et l’Ukraine facilitent le processus de réforme économique grâce à une coopération visant à améliorer la compréhension des fondamentaux de leurs économies respectives ainsi que l...

All feedback (3) >

Public consultation

Feedback: closed
Feedback period
27 February 2018 - 24 April 2018 (midnight Brussels time)
Go to consultation >

Commission adoption

Feedback: closed
Type

Proposal for a regulation
More about adopted acts

Adopted on
12 December 2018
Feedback period
12 December 2018 - 06 February 2019 (midnight Brussels time)
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Download (480.7 KB - PDF - 16 pages)

Feedback (3)

  • Anonym (Belgium)
    6 February 2019 Business association
    Anonym (Belgium)

    EPIF supports the efforts of the European Commission and National Tax Administrations to tackle VAT fraud and fully understands the desire to capture information from institutions operating as Payment Service Providers to assist in this process, as with the April 2018 EPIF response to the EC consultation on Exchange of Data to combat VAT fraud, EPIF does however have concerns with the proposal in its current form around: • Proportionality •...

  • Association of Payment Service Providers for Merchants (Germany)
    6 February 2019 Business association
    Association of Payment Service Providers for Merchants (Germany)

    The EPSM appreciates to be given the opportunity to provide comments on the draft Directive and the draft Regulation and recognises the overall objective of combatting VAT fraud. Having said this, EPSM has some major concerns which are pointed out in the following: Consultation process EPSM believes that the consultation process up to now has not been satisfactory. The addressees of the draft Directive and Regulation have not been consulted in...

  • Ecommerce Europe (Belgium)
    4 February 2019 Business association
    Ecommerce Europe (Belgium)

    Ecommerce Europe, the European e-commerce association, welcomes the opportunity to provide feedback on the different VAT proposals put forward by the European Commission in December 2018 with new rules for e-commerce including a new role for online marketplaces with the VAT collection on internet sales (COM(2018) 819 final and COM(2018) 821 final) and introducing certain requirements for payment service providers to tackle VAT fraud (COM(2018)...

All feedback (3) >
Feedback: closed
Type

Proposal for a directive
More about adopted acts

Adopted on
12 December 2018
Feedback period
14 January 2019 - 11 March 2019 (midnight Brussels time)
View feedback received >
Download (767.4 KB - PDF - 35 pages)
Download (394.1 KB - PDF - 6 pages)
Download (183.8 KB - PDF - 3 pages)
Download (2.8 MB - PDF - 122 pages)

Feedback (4)

All feedback (4) >

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