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Document 52010AP0092
Common system of value added tax as regards the rules on invoicing * European Parliament legislative resolution of 5 May 2010 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing (COM(2009)0021 – C6-0078/2009 – 2009/0009(CNS))
Common system of value added tax as regards the rules on invoicing * European Parliament legislative resolution of 5 May 2010 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing (COM(2009)0021 – C6-0078/2009 – 2009/0009(CNS))
Common system of value added tax as regards the rules on invoicing * European Parliament legislative resolution of 5 May 2010 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing (COM(2009)0021 – C6-0078/2009 – 2009/0009(CNS))
IO C 81E, 15.3.2011, p. 156–162
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
15.3.2011 |
EN |
Official Journal of the European Union |
CE 81/156 |
Wednesday 5 May 2010
Common system of value added tax as regards the rules on invoicing *
P7_TA(2010)0092
European Parliament legislative resolution of 5 May 2010 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing (COM(2009)0021 – C6-0078/2009 – 2009/0009(CNS))
2011/C 81 E/27
(Special legislative procedure – consultation)
The European Parliament,
having regard to the Commission proposal to the Council (COM(2009)0021),
having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament (C6-0078/2009),
having regard to the Communication from the Commission to the European Parliament and the Council entitled ‘Consequences of the entry into force of the Treaty of Lisbon for ongoing interinstitutional decision-making procedures’ (COM(2009)0665),
having regard to Article 113 of the Treaty on the Functioning of the EU,
having regard to Rule 55 of its Rules of Procedure,
having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of the Committee on Legal Affairs (A7-0065/2010),
1. |
Approves the Commission proposal as amended; |
2. |
Calls on the Commission to alter its proposal accordingly, pursuant to Article 293(2) of the Treaty on the Functioning of the European Union; |
3. |
Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
4. |
Asks the Council to consult Parliament again if it intends to amend the Commission proposal substantially; |
5. |
Instructs its President to forward its position to the Council, to the Commission and to the national parliaments. |
TEXT PROPOSED BY THE COMMISSION |
AMENDMENT |
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Amendment 1 |
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Proposal for a directive – amending act Recital 4 |
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Amendment 2 |
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Proposal for a directive – amending act Article 1 – point 7 a (new) Directive 2006/112/EC Article 91 – paragraph 2 – subparagraph 1 a (new) |
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Amendment 3 |
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Proposal for a directive – amending act Article 1 – point 8 Directive 2006/112/EC Article 167a – paragraph 2 – introductory part |
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2. Member States may provide within an optional scheme that taxable persons must, when the following conditions are met, postpone the right of deduction until the VAT has been paid to the supplier: |
2. Member States shall provide within an optional scheme that taxable persons must, when the following conditions are met, postpone the right of deduction until the VAT has been paid to the supplier: |
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Amendment 4 |
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Proposal for a directive – amending act Article 1 – point 9 – subpoint c Directive 2006/112/EC Article 178 – point f |
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deleted |
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Amendment 5 |
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Proposal for a directive – amending act Article 1 – point 14 Directive 2006/112/EC Article 219a |
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1. The issue of an invoice shall be subject to the rules applying in the Member State which issued the taxable person concerned with the VAT identification number under which he made the supply . |
1. The issue of an invoice shall be subject to the rules applying in the Member State where the VAT is payable . |
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If no such number exists , the rules shall be those applying in the Member State in which the supplier has established his business or has a fixed establishment from which the supply is made or, in the absence of such a place of business or fixed establishment, in which he has his permanent address or usually resides or is otherwise required to be identified for VAT purposes . |
Where the VAT is not payable in the Union , the rules shall be those applying in the Member State in which the supplier has established his business or has a fixed establishment from which the supply is made or, in the absence of such a place of business or fixed establishment, in which he has his permanent address or usually resides. Where the supplier issuing an invoice for a taxable supply of goods or services is not established in the Member State where the VAT is payable and the person liable for payment of the VAT is the recipient of the goods or services, the issue of invoice shall be subject to the rules applying in the Member State where the provider of goods or services is established or has a fixed establishment from which the supply is made. Where the supplier does not have an establishment in the Union, the issue of invoices shall not be subject to the provisions of this Directive. |
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2. Where a customer receiving a supply of goods or services is established in a Member State other than the Member State from which the supply was made and the customer is liable for the payment of VAT, the issue of invoice shall be subject to the rules applying in the Member State which issued the VAT identification number under which the customer received the supply . |
2. Where the recipient of the goods or services issues an invoice (self-invoicing) and is liable for the payment of VAT, the issue of invoice shall be subject to the rules applying in the Member State where the VAT is payable . |
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Amendment 6 |
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Proposal for a directive – amending act Article 1 – point 16 Directive 2006/112/EC Article 220a – paragraph 1 – point a |
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Amendment 7 |
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Proposal for a directive – amending act Article 1 – point 17 Directive 2006/112/EC Article 221 |
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Member States may impose on taxable persons an obligation to issue a simplified invoice in respect of supplies of goods or services other than those referred to in Article 220 where the place of supply of those goods or services is within their territory. |
1. Member States may impose on taxable persons an obligation to issue an invoice on the basis of Article 226 or 226b in respect of supplies of goods or services other than those referred to in Article 220 where the place of supply of those goods or services is within their territory. |
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2. Member States may release taxable persons from the obligation laid down in Article 220 or 220a to issue an invoice in respect of supplies of goods or services which they have made in their territory and which are exempt, with or without deductibility of the VAT paid at the preceding stage, pursuant to Articles 110 and 111, Article 125(1), Article 127, Article 128(1), Articles 132, 135, 136, 375, 376 and 377, Article 378(2), Article 379(2) and Articles 380 to 390. |
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Amendment 8 |
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Proposal for a directive – amending act Article 1 – point 17 Directive 2006/112/EC Article 222 |
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An invoice must be issued no later than on the 15th day of the month following that in which the chargeable event occurs. |
An invoice must be issued no later than on the 15th day of the second month following that in which the chargeable event occurs. |
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Amendment 9 |
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Proposal for a directive – amending act Article 1 – point 19 – subpoint a Directive 2006/112/EC Article 226 – point 4 |
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Amendment 10 |
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Proposal for a directive – amending act Article 1 – point 20 Directive 2006/112/EC Article 226b |
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Only the following details are required on simplified invoices issued pursuant to Articles 220a and 221: |
1. Only the following details are required on simplified invoices issued pursuant to Articles 220a and 221: |
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2. Member States may require that simplified invoices issued in accordance with Articles 220a and 221 include the following additional information with regard to specific transactions or categories of taxable persons:
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Amendment 11 |
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Proposal for a directive – amending act Article 1 – point 22 Directive 2006/112/EC Article 230 |
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The amounts which appear on the invoice may be expressed in any currency, provided that the amount of VAT payable or to be credited is expressed in the national currency of the Member State in which the supply of goods or services takes place, using the exchange rate published by the European Central Bank for the day on which the tax becomes chargeable, or, if there is no publication on that day, the previous day of publication . |
The amounts which appear on the invoice may be expressed in any currency, provided that the amount of VAT payable or to be credited is expressed in the national currency of the Member State in which the supply of goods or services takes place, using one of the exchange rates referred to in Article 91 . |
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Amendment 12 |
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Proposal for a directive – amending act Article 1 – point 25 Directive 2006/112/EC Articles 233, 234, 235 and 237 |
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Amendment 13 |
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Proposal for a directive – amending act Article 1 – point 25 a (new) Directive 2006/112/EC Article 237 |
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Amendment 14 |
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Proposal for a directive – amending act Article 1 – point 29 Directive 2006/112/EC Article 244 –paragraph 3 |
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The storage of an invoice shall be subject to the rules applying in the Member State in which the taxable person has established his business or has a fixed establishment from or for which the supply is made or, in the absence of such a place of business or fixed establishment, in which he has his permanent address or usually resides or is otherwise required to be identified for VAT purposes. |
An invoice may be stored in the same form in which it was received, whether paper or electronic. Alternatively, an invoice in paper form may be converted into electronic form. In other respects, the storage of an invoice shall be subject to the rules applying in the Member State in which the taxable person has established his business or has a fixed establishment from or for which the supply is made or, in the absence of such a place of business or fixed establishment, in which he has his permanent address or usually resides or is otherwise required to be identified for VAT purposes. |
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Amendment 15 |
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Proposal for a directive – amending act Article 1 – point 32 Directive 2006/112/EC Article 247 |
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The taxable person shall ensure the storage of invoices for a period of six years . |
The taxable person shall ensure the storage of invoices for a period of five years . This Article is without prejudice to national provisions in areas other than VAT, laying down different mandatory storage periods for supporting documents including invoices. |
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Amendment 16 |
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Proposal for a directive – amending act Article 1 – point 34 Directive 2006/112/EC Article 248a |
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deleted |
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Amendment 17 |
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Proposal for a directive – amending act Article 1 – point 36 a (new) Directive 2006/112/EC Title XIV – Chapter 4a (new) |
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(1) OJ L 330, 15.12.2007, p. 1.’