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Nov 14, 2023 •253 likes •361 views

Proposal for a Standard VAT return (SVD) Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return (COM(2013) 721) VAT DEPARTMENT 23 April 2014 Justification and

  1. Proposal for a Standard VAT return (SVD) Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return (COM(2013) 721) VAT DEPARTMENT 23 April 2014

  2. Justification and objectives of the proposal  150 million VAT returns are submitted yearly in the EU  The information requested, reporting format and reporting period is different in each Member State  Cross-border business activities are increasing  Objectives of the proposal:  to reduce obstacles to cross border trade and  to reduce burdens on domestic businesses in order to support growth and competitiveness.  The administrative burden reduction potential for this proposal has been estimated at up to EUR 15 billion per year, most of which for small businesses.

  3. Structure of the SVD  SVD replaces all national VAT returns;  Proposal provides for the main elements of the SVD but not a SVD form (to be set in the Implementing Regulation);  5 obligatory boxes + 21 box, optional for Member States;  Transitional period (until 31 December 2019) is envisaged for information on the total value of supplies and acquisitions of goods within the EU;  Taxpayers details (name, address, VAT number etc) shall be established in the Implementing Regulation;  Implementing rules including rules of correction of the SVD shall be set in the Implementing Regulation.

  4. Contents of the SVD  Only 5 obligatory boxes  21 optional standardized boxes  Information for transactions originating in or intended for a specific region or territory for which special rules apply  Information covered by a special scheme outside the normal VAT arrangements,

  5. Obligation to submit VAT returns  Every taxable person shall submit a SVD  Member States may release from the obligation to submit an SVD certain taxable persons  Member States may not impose additional invoicing and standard VAT return obligations

  6. Tax period and submission of the SVD  Tax period:  one calendar month;  small businesses up to an established threshold may choose three calendar months (unless one calendar month is needed to prevent tax evasion or fraud in specific cases);  Member States may allow longer tax periods (up to one year) in other cases.  Submission:  deadline determined by Member States (not less than one month and not more than two months, after the end of tax period)

  7. Submission format and payment  Format:  Member States shall allow, and may require, to submit SVD by electronic means (including electronic file transfer);  Payment:  when submitting the SVD;  in any event at the expiry of the deadline by which the standard VAT return must be submitted.

  8. Commission Implementing Regulation  Commission Implementing Regulation shall set the implementing rules of the SVD in particular:  the technical details for the transmission of the SVD;  a common set of definitions and procedures for the submission of the SVD;  common procedures by which corrections can be made to the SVD;  common electronic methods offering a sufficient level of security for the submission of the SVD.

  9. Situation Report  Proposal is being discussed at the technical level in the Council  Certain proposed provisions could be amended in the course of discussions  The number of optional boxes could increase to suit the requirements of member states

  10. Questions

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