Recitals
- Recital (1)The rise of the digital economy has significantly impacted the operation of the Union system of value added tax (VAT), as it is unsuited to…
- Recital (2)The VAT reporting obligations should be adapted to address the challenges of the platform economy and to reduce the need for multiple VAT…
- Recital (3)The VAT gap is the overall difference between the expected VAT revenue based on VAT legislation and ancillary regulations and the amount…
- Recital (4)In order to increase tax collection on cross-border transactions and to end the existing fragmentation stemming from the implementation by…
- Recital (5)To facilitate the automation of the reporting process for both taxable persons and tax administrations, the transactions to be reported to…
- Recital (6)In order to maximise interoperability, electronic invoices should in principle comply with the European standard laid down in Commission…
- Recital (7)The Member States competent for laying down the invoicing rules should take measures, which could include accreditation schemes, to ensure…
- Recital (8)The effectiveness of national digital reporting systems could be compromised if taxable persons do not comply with the obligation to issue…
- Recital (9)The definition of electronic invoice should be aligned with that used in Directive 2014/55/EU in order to achieve standardisation in the…
- Recital (10)For the VAT reporting system to be implemented in an efficient manner, it is necessary that the information reach the tax administration…
- Recital (11)The electronic invoice should facilitate the automated transmission to the tax administration of the data needed for control purposes. For…
- Recital (12)The implementation of the electronic invoice as the default method for documenting transactions for VAT purposes would not be possible if…
- Recital (13)The Commission has complied with its obligation to present a report to the European Parliament and the Council on the impact of the…
- Recital (14)The obligation to submit recapitulative statements for the reporting of intra-Community transactions should be removed, as such…
- Recital (15)In order to facilitate the transmission of the invoice data to the tax administration by taxable persons, Member States should put at the…
- Recital (16)While the information to be transmitted according to the digital reporting requirements for cross-border supplies of goods and services…
- Recital (17)Placing an unnecessary administrative burden on taxable persons operating in different Member States should be avoided. Therefore, such…
- Recital (18)In order to achieve the necessary harmonisation in the reporting of data on cross-border supplies of goods and services, the data to be…
- Recital (19)It is important that tax administrations have at their disposal the necessary data on all transactions subject to a reporting obligation.…
- Recital (20)Several Member States have put in place divergent reporting requirements for transactions within their territories, leading to significant…
- Recital (21)Member States should not be obliged to implement a real-time transaction-based digital reporting requirement for supplies of goods and…
- Recital (22)In order to evaluate the effectiveness of the digital reporting requirements, the Commission should prepare an assessment report evaluating…
- Recital (23)Member States should be able to continue to implement other measures to ensure the correct collection of VAT and to prevent evasion.…
- Recital (24)In order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance, several Member States have…
- Recital (25)The platform economy has raised certain difficulties for the application of VAT rules, in particular as regards the establishment of the…
- Recital (26)The platform economy has led to an unjustified distortion of competition between supplies performed through online platforms that escape…
- Recital (27)In order to address the distortion of competition in the short-term accommodation rental sector and the sector of passenger transport by…
- Recital (28)To preserve VAT neutrality, platforms should not be regarded as deemed suppliers, and therefore should not charge VAT, when underlying…
- Recital (29)Nevertheless, where Member States consider that there is no such distortion of competition in their territory, it is appropriate to give…
- Recital (30)To ensure a minimum degree of consistency between different national VAT systems with regard to the treatment of the provision of…
- Recital (31)Member States interpret the place of supply of the facilitation service provided by the platforms to non-taxable persons differently. It is…
- Recital (32)In order to avoid situations in which platforms are included in the special scheme for travel agents in respect of transactions for which…
- Recital (33)Taking into account the existing divergent practices in Member States regarding the identification of taxable persons, it is appropriate to…
- Recital (34)This Directive is without prejudice to the rules laid down in other Union legal acts, in particular Regulation (EU) 2022/2065 of the…
- Recital (35)Council Directives (EU) 2017/2455 and (EU) 2019/1995 amended Directive 2006/112/EC as regards the VAT rules governing the taxation of…
- Recital (36)Certain existing rules should be clarified. This includes the rule on the calculation of the EUR 10000 calendar-year-based threshold laid…
- Recital (37)Directive 2006/112/EC should also be amended to clarify that all business-to-consumer supplies of services, supplied within the Union by…
- Recital (38)VAT identification is, in general, required in every Member State where taxable transactions take place. However, to reduce the instances…
- Recital (39)Among other measures, Directive (EU) 2017/2455 extended the scope of the Mini OSS to become a broader OSS, covering all cross-border…
- Recital (40)VAT is normally charged and accounted for by the supplier of the goods or services. However, in certain circumstances Member States may…
- Recital (41)Directive (EU) 2017/2455 introduced into Directive 2006/112/EC a specific simplification, namely the IOSS, which was designed to reduce the…
- Recital (42)The VAT registration of a supplier is required when that supplier is not identified for VAT purposes in the Member State where VAT is due.…
- Recital (43)Directive 2006/112/EC provides for the simplified VAT treatment of goods transferred under call-off stock arrangements where certain…
- Recital (44)In accordance with the Joint Political Declaration of 28 September 2011 of Member States and the Commission on explanatory documents,…
- Recital (45)Since the objectives of this Directive, namely bringing the VAT system into the digital era, cannot sufficiently be achieved by the Member…
- Recital (46)Directive 2006/112/EC should therefore be amended accordingly,
Text as published in the Official Journal; for the authentic version, see EUR-Lex.
