Article 5 — Amendments to Directive 2006/112/EC with effect from 1 July 2030

Directive 2006/112/EC is amended as follows: (1) in Article 42, point (b) is replaced by the following: (b) the person acquiring the goods has complied with the obligations laid down in Article 262(1), point (c), regarding the supply for which the tax is payable by the customer in accordance with Article 197. ; (2) in Article 138, paragraph 1a is replaced by the following: 1a. The exemption provided for in paragraph 1 of this Article shall not apply where the supplier has not complied with the obligation provided for in Articles 262 and 263 to communicate the data on intra-Community transactions, or where the data transmitted do not contain the correct information concerning the supply as required under Article 264, unless the supplier can duly justify any shortcomings to the satisfaction of the competent authorities. ; (3) in Article 168, the following paragraph is added: Where the transaction is subject to the reporting requirements laid down in Article 271a(1), Member States may, in accordance with the conditions they lay down, provide that the customer is to be entitled to deduct or reclaim the VAT due or paid only if that customer holds an electronic invoice issued in accordance with the requirements laid down in Article 218(3). ; (4) Article 217 is replaced by the following: Article 217 For the purposes of this Directive, electronic invoice means an invoice that contains the information required by this Directive, and which, at least in relation to the data referred to in Articles 262 and 271b, has been issued, transmitted and received in a structured electronic format which allows for its automated and electronic processing. ; (5) Article 218 is replaced by the following: Article 218 1. Electronic invoices and documents or messages on paper or in electronic formats other than electronic invoices shall meet the conditions laid down in this Chapter to be accepted as invoices. 2. For the purposes of this Directive, invoices shall be issued as electronic invoices. However, Member States may accept documents or messages on paper or in electronic formats other than electronic invoices for transactions not subject to the reporting obligations laid down in Chapter 6. 3. Electronic invoices shall comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU of the European Parliament and of the Council. Member States may allow the use of other standards for electronic invoices relating to supplies of goods and services within their territory, other than those referred to in Article 262 of this Directive. 4. Member States shall take the measures necessary to ensure that electronic invoices issued by taxable persons: (a) include the information required by this Directive; and (b) comply with the required technical standards on electronic invoicing referred to in paragraph 3. 5. Member States shall allow that the taxable person issuing the invoice or a third party acting in the name and on account of that taxable person complies with the measures laid down in paragraph 4. Member States may also allow the use of a public portal, if available. (6) 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 to 197, an invoice shall be issued no later than 10 days following the chargeable event. In the case of a payment on account before supplies of goods or services for which VAT is payable by the customer pursuant to Articles 194 to 197 are carried out, an invoice shall be issued no later than 10 days following the receipt of the payment on account. ; (7) Article 223 is replaced by the following: Article 223 Member States shall allow taxable persons to issue summary invoices which detail several separate supplies of goods or services provided that VAT on the supplies mentioned in the summary invoice becomes chargeable during the same calendar month. For supplies of goods or services referred to in Article 222, summary invoices shall be issued no later than 10 days following the end of the calendar month to which the summary invoice refers. Member States may exclude the possibility to issue summary invoices in certain fraud sensitive sectors. Member States shall inform the VAT Committee of exclusions they have implemented. ; (8) Article 226 is amended as follows: (a) point (11a) is replaced by the following: (11a) where the customer is liable for the payment of the VAT, the mention Reverse charge, and in the case of a supply of goods for which the customer is liable to pay VAT pursuant to Article 197, additionally the mention triangular transaction; ; (b) the following points are added: (16) in the case of a corrective invoice as referred to in Article 219, the sequential number which identifies the corrected invoice, as referred to in point (2) of this paragraph; (17) the bank account numbers or numbers of virtual accounts of the supplier or any other identifiers which unambiguously identify the accounts of the supplier into which the recipients of the invoice can pay that invoice. ; (9) Article 232 is replaced by the following: Article 232 The issuance, to a taxable person or a non-taxable legal person, of an electronic invoice which complies with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU shall not be subject to acceptance by the recipient. However, Member States may subject invoices compliant with that standard to acceptance by the recipient for transactions not subject to the reporting obligations laid down in Chapter 6 of this Title, where that Member State has made use of the option set out in Article 218(2) of this Directive. The issuance, to a taxable person or a non-taxable legal person, of an electronic invoice which complies with another standard or of invoices in electronic formats other than electronic invoices, shall be subject to acceptance by the recipient. However, Member States which have made use of the option set out in Article 218(3) may provide that electronic invoices using other standards are not to be subject to acceptance by the recipient established within their territory. Member States which have made use of the option set out in Article 221(1), may subject the issuance of electronic invoices or of invoices in electronic formats other than electronic invoices to the acceptance of the recipient. ; (10) in Article 233(2), the introductory wording is amended as follows: Other than by way of the type of business controls described in paragraph 1, the following are examples of technologies that ensure the authenticity of the origin and the integrity of the content of an electronic invoice or of documents or messages in electronic formats other than electronic invoices: ; (11) Article 235 is replaced by the following: Article 235 Member States may lay down specific conditions for electronic invoices or documents or messages in electronic formats other than electronic invoices issued in respect of goods or services supplied in their territory from a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU and Regulation (EU) No 904/2010. ; (12) Article 236 is replaced by the following: Article 236 Where batches containing several electronic invoices or documents or messages in electronic formats other than electronic invoices are sent or made available to the same recipient, the details common to the individual invoices may be mentioned only once where, for each invoice, all the information is accessible. ; (13) in Title XI, Chapter 6, the heading is replaced by the following: CHAPTER 6 Digital reporting requirements; (14) in Title XI, Chapter 6, the following heading of Section is inserted after the heading of that Chapter: SECTION 1 DIGITAL REPORTING REQUIREMENTS FOR CROSS-BORDER SUPPLIES OF GOODS AND SERVICES WITHIN THE COMMUNITY MADE BETWEEN TAXABLE PERSONS ; (15) Article 262 is replaced by the following: Article 262 1. Every taxable person identified for VAT purposes shall submit the data referred to in Article 264 in respect of the following transactions: (a) supplies and transfers of goods carried out in accordance with Article 138(1) and Article 138(2), point (c); (b) intra-Community acquisitions of goods carried out in accordance with Article 20 and transactions treated as such pursuant to Article 21 or 22; (c) supplies of goods and 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 195, 196 or 197; and (d) the acquisition of goods and 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 195, 196, 197 or 204. 2. The data referred to in Article 264 in respect of the transactions listed in paragraph 1 of this Article shall be submitted to the Member State which issued to the taxable person the VAT identification number used by that taxable person for the transaction to which the data refer. 3. By way of derogation from paragraph 1, points (a) and (b), of this Article, taxable persons registered under the special scheme laid down in Title XII, Chapter 6, Section 5, shall not submit data on transfers of own goods or on the transactions treated as intra-Community acquisitions pursuant to Article 21 or 22 relating to the same goods. 4. Member States may provide that taxable persons identified for VAT purposes are not to submit the data referred to in Article 264 in respect of the transactions listed in paragraph 1, points (b) and (d), of this Article. Member States exercising that option shall notify those measures to the Commission, which shall inform the other Member States of the following: (a) the adoption of the measure, before it enters into force; and (b) the date from which that measure is no longer applied, before that date. ; (16) Article 263 is replaced by the following: Article 263 1. The data referred to in Article 264 shall be transmitted for each individual transaction referred to in Article 262(1), points (a) and (c), by the taxable persons obliged to issue an invoice relating to the transactions referred to in those points, at the time when the invoice is issued or should have been issued. Where the invoice referred to in the first subparagraph of this paragraph is issued by the acquirer of the goods or the recipient of the services on behalf of the taxable person obliged to issue an invoice, the data referred to in Article 264 shall be transmitted for each individual transaction referred to in Article 262(1), points (a) and (c), no later than 5 days after the invoice is issued or should have been issued. 2. The data referred to in Article 264 shall be transmitted for each individual transaction referred to in Article 262(1), points (b) and (d), by the taxable persons to whom an invoice relating to transactions referred to in those points has to be issued, no later than 5 days after the invoice is received. Member States may provide for the transmission of data on those transactions where the person to whom the invoice has to be issued has not received the invoice in due time. 3. For the purposes of paragraphs 1 and 2, the data shall be transmitted by the taxable person or by a third party on behalf of that taxable person. Member States shall provide for the electronic means for submitting such data. Member States shall allow for the transmission of those data which comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU. 4. For the purposes of paragraphs 1 and 2 of this Article, the common electronic message for providing the data shall be determined in accordance with the procedure provided for in Article 58(2) of Regulation (EU) No 904/2010. ; (17) Article 264 is replaced by the following: Article 264 The following data shall be transmitted in accordance with Article 263: (a) in respect of supplies of goods carried out in accordance with Article 138(1) and supplies of goods and 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 Articles 194 to 197, the information referred to in Article 226, points (1) to (4), (6), (7), (8), (11), (16), and (17), and (11a) where relevant; (b) in respect of transfers carried out in accordance with Article 138(2), point (c), the information referred to in Article 226, points (1) to (4), (6), (7), (8), (11) and (16); (c) in respect of intra-Community acquisitions of goods carried out in accordance with Article 20 and transactions treated as such pursuant to Article 22, the information referred to in Article 226, points (1) to (4), (6), (7), (8), (9), (10), (11), (16) and (17); (d) in respect of transactions treated as intra-Community acquisitions of goods pursuant to Article 21, the information referred to in Article 226, points (1) to (4), (6), (7), (8), (9), (10), (11) and (16); (e) in respect of the acquisition of goods and 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, 195, 196, 197 or 204, the information referred to in Article 226, points (1) to (4), (6), (7), (8), (9), (10), (16), (17), and (15) where relevant. ; (18) Articles 265 to 271 are deleted; (19) in Title XI, Chapter 6, the following section is added: SECTION 2 DIGITAL REPORTING REQUIREMENTS FOR SELF-SUPPLIES AND SUPPLIES OF GOODS AND SERVICES MADE BETWEEN TAXABLE PERSONS WITHIN THE TERRITORY OF A MEMBER STATE Article 271a 1. Member States may require that taxable persons established or identified for VAT purposes in their territory send electronically to their tax authorities data on the supplies of goods and services, other than those referred to in Article 262, made within their territory to themselves or to other taxable persons. 2. Member States may require that taxable persons established or identified for VAT purposes in their territory send electronically to their tax authorities data on the supplies of goods and services, other than those referred to in Article 262, made within their territory to them by themselves or by other taxable persons. Article 271b 1. Where a Member State requires data to be sent pursuant to Article 271a(1), the taxable person obliged to issue the invoice, or a third party on behalf of that taxable person, shall transmit such data on each individual transaction at the time when the invoice is issued or should have been issued. Where the invoice is issued by the acquirer of the goods or the recipient of the services on behalf of the taxable person obliged to issue an invoice, the data referred to in Article 271a(1) shall be transmitted for each individual transaction no later than 5 days after the invoice is issued or should have been issued. 2. Where a Member State requires data to be sent pursuant to Article 271a(2), the taxable person to whom an invoice was issued, or a third party on behalf of that taxable person, shall transmit such data on each individual transaction no later than 5 days after the invoice is received. Member States may provide for the transmission of data on those transactions where the person to whom the invoice has to be issued has not received the invoice in due time. 3. Member States shall allow for the transmission of data from electronic invoices which comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU. Member States may allow for the transmission of data from electronic invoices using data formats other than the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU provided that the other data formats ensure interoperability with that standard. 4. Member States requiring the transmission of data pursuant to Article 271a may limit the scope of that obligation to certain categories of taxable person, or certain types of transaction. They shall also determine the data that need to be transmitted. Article 271c By 31 March 2033, the Commission shall, on the basis of the information provided by Member States, present to the Council an interim evaluation report on the functioning of the electronic invoicing set out in Chapter 3 and of the intra-Community and domestic digital reporting requirements set out in this Chapter. In that report, the Commission shall: (a) assess the effects of the measures on the effectiveness of the VAT collection and on the reduction of the VAT gap, on the number of controls carried out by the tax administration as well as on the reduction of the administrative burden and on cost savings for taxable persons; (b) assess the effects of the option offered to Member States in Article 262(4) on VAT fraud in other Member States and on the functioning of the central VIES; (c) assess the technical issues derived from the implementation of the measures, such as errors, delays and omissions related to the transmission of the invoices and the data; (d) take stock of the measures and services put in place by Member States and made available to taxpayers to alleviate their administrative burden; (e) take stock of possible new technological developments in the areas of electronic invoicing and digital reporting; (f) assess accordingly the need for further measures and, if it deems necessary, make an appropriate legislative proposal for such measures. ; (20) Article 273 is replaced by the following: Article 273 Member States may impose other obligations which they deem necessary to ensure the correct collection of VAT and to prevent evasion, subject to the requirement of equal treatment as between domestic transactions and transactions carried out between Member States by taxable persons and provided that such obligations do not, in trade between Member States, give rise to formalities connected with the crossing of borders. The option under the first paragraph of this Article may not be relied upon in order to impose additional invoicing obligations over and above those laid down in Chapter 3, or to implement new additional general transaction-based reporting obligations for supplies or acquisitions of goods and services between taxable persons identified for VAT purposes within the Union over and above those laid down in Chapter 6. Nevertheless, Member States may require taxable persons to store data on their transactions for the purpose of reporting the data required to prepare and submit a VAT return or for auditing purposes. Member States which, on 1 January 2024, had a general transaction-based reporting obligation for supplies of goods and services other than those referred to in Article 262, may maintain those reporting obligations until they implement a digital and real-time reporting system of supplies of goods and services which complies with the requirements laid down in Chapter 6, Section 2. Member States which, on 1 January 2024, had a general transaction-based reporting obligation for acquisitions of goods and services other than those referred to in Article 262, may maintain those reporting obligations until they implement a digital and real-time reporting system of acquisitions of goods and services which complies with the requirements laid down in Chapter 6, Section 2. Member States may maintain the requirement for taxable persons to store data on their transactions for the purpose of reporting the data required to prepare and submit a VAT return or for auditing purposes. Member States may impose reporting obligations for transactions other than those covered by the reporting obligations laid down in Chapter 6..