(1)

Council Directive 2006/112/EC (12) requires taxable persons to submit VAT returns but allows flexibility for the Member States to determine the information needed. This gives rise to disparate rules and procedures governing the submission of VAT returns in the Union, added complexity for businesses and VAT obligations that create obstacles to Union trade.

(1)

Council Directive 2006/112/EC (12) requires taxable persons to submit VAT returns but allows flexibility for the Member States to determine the information needed. This gives rise to disparate rules and procedures governing the submission of VAT returns in the Union, added complexity for businesses , unnecessary administrative burden on Member State tax authorities and taxable persons, loopholes allowing VAT fraud, VAT obligations that create obstacles to Union trade , and unnecessary costs for both Member States tax authorities and taxable persons .

(2)

To reduce burdens on business and improve the functioning of the internal market a standard VAT return should be introduced for all businesses trading in the Union. The use of standardised returns should facilitate the control of VAT returns by the Member States.

(2)

To reduce burdens on business and improve the functioning of the internal market a standard VAT return should be introduced for all businesses trading in the Union , and the use of standardised returns should facilitate both the collection and payment of VAT and the control of VAT returns by the Member States tax authorities . It should also contribute to helping businesses comply with VAT legislation, thus reducing the error rate, and ultimately contributing towards a reduction or even elimination of VAT fraud and the VAT gap.

(3)

It is necessary that administrative burdens are reduced to a minimum. The information required on the standard VAT return should therefore have a limited set of mandatory information. Moreover, as regards the standard VAT return and other returns, Member States should not be allowed to require other information than the one laid down in chapter 5 of Title XI of the Directive.

(3)

It is necessary that administrative burdens are reduced to a minimum. The information required on the standard VAT return should therefore have a limited set of mandatory information. Moreover, as regards the standard VAT return and other returns, Member States should not be allowed to require other information than the one laid down in chapter 5 of Title XI of the Directive. The standard VAT return will only fulfil its full potential if the Member States fully transpose this Directive, in a timely manner, into their national laws, regulations and administrative provisions, without deviating from its scope.

(9a)

Member State tax authorities should provide their officials and taxable persons with online tutorials on the appropriate use of electronic filing to ensure that submission of the standard VAT return is conducted in an appropriate and secure manner.

(14a)

In order to further reduce burden on business and improve the functioning of the internal market the information requirements in the standard VAT return should become unified in all Member States, and the Commission should, within five years of the date of entry into force of this Directive, evaluate the implementation of this Directive from that point of view and make proposals if appropriate.

2a.

By …* [OJ please insert date: 5 years after the date of entry into force of this Directive], the Commission shall review the adequacy of this Directive with a view to further reducing burden on business and improving the functioning of the internal market. The results of the review shall be communicated to the European Parliament and to the Council accompanied, where necessary, by appropriate legislative proposals.