1. VAT Expert Group – 11 February 2019
VAT e-commerce package 2 Commission Implementing Regulation replacing Regulation 815/2012 IT development – overview
VAT Expert Group – 11 February 2019

2. Commission Implementing Regulation replacing Regulation (EU) 815/2012

3. 1) Identification details
OSS registration information (Annex I)
Aligning registration information of the Union and non-Union scheme to the extended scope of the OSS
Lay down the detailed registration information in the Import OSS (for the taxable person and the intermediary)
Define the format of the Import OSS Id No. and of the identification number of the intermediary
Creation of an Import OSS VAT id No. database (Art. 3)
Contains only IOSS VAT id. Nos → Extract of identification details of a taxable person using the IOSS
Allowing automatic exchange of Import OSS VAT identification Nos. between the MSID and the other MS
In a manner that ensures at all times a correct up-to-date view of all national registry data provided by all MS
≠ VIES VAT identification No. database

4. 2) VAT return content Distinction in VAT return between:
goods and services
Distinction between supplies at standard and reduced rates
Supplies from the MSID and from other MS
Union scheme – supplies of goods facilitated by electronic interfaces:
'local' / 'domestic' supplies can be declared as well
Insertion of a new part in the VAT return for corrections to previous VAT returns until 3 years back (indication of the period concerned
Compensation between VAT on new supplies and negative corrections, per MSCON (up to the amount of VAT on new supplies) – if negative corrections exceed VAT on new supplies → refund by MSCON
The current MOSS system must still be used for VAT returns and corrections to VAT returns relating to pre-2021 tax periods

5. 3) Planning
18/1/2019 – presentation of the draft Regulation to MS in the SCAC Committee
Written comments by MS
End April 2019 – presentation of an updated version to SCAC
Q – Vote in SCAC
Q – Commission adoption
1/1/2021 – Entry into application

6. IT development – overview (6 business cases)

7. The Business cases (1) 1. Extension of the EU and non-EU schemes
To cover all services and intra-EU distance sales of goods
2. Development of IOSS
To cover distance sales of imported goods
The Functional and Technical specifications covering these 2 business cases are being reviewed by MS
3. Make IOSS VAT Id. Nos. accessible to Customs authorities
The MS of importation shall be able to identify imports of goods for which the IOSS is used and to carry out an electronic verification of the validity of the IOSS VAT Id. Nos.
Need to create a database including all valid IOSS VAT Id. Nos. to be made accessible online to Customs authorities by Tax authorities
4. Make the global amount of sales using IOSS available to Tax Administrations on a monthly basis
Use of an existing system (SURV-RECAPP)

8. The Business cases (2)
5. VAT rate information – use of the TEDB (Taxes in Europe Database) instead of update of TIC (Taxation Information and Communication database)
A small feasibility study has been launched
Avoid duplication of work
For goods: link to HS code
For services: what code to be used: CPA (Statistical classification of products by activity)?
6. Extension of the e-forms
To supports the exchange of information between MS for requests for records and audits of taxable persons

9. DG TAXUD – Unit C1