Interpretation of art. 167a of the EU VAT Directive 2006/112/EU
Article 167a
Member States may provide within an optional scheme that the right of deduction of a taxable person whose VAT solely becomes chargeable in accordance with Article 66(b) be postponed until the VAT on the goods or services supplied to him has been paid to his supplier.
Member States which apply the optional scheme referred to in the first paragraph shall set a threshold for taxable persons using the scheme within their territory, based on the annual turnover of the taxable person calculated in accordance with Article 288. That threshold may not be higher than EUR 500000 or the equivalent in national currency. Member States may increase that threshold up to EUR 2000000 or the equivalent in national currency after consulting the VAT Committee. However, such consultation of the VAT Committee shall not be required for Member States which applied a threshold higher than EUR 500000 or the equivalent in national currency on 31 December 2012.
Member States shall inform the VAT Committee of national legislative measures adopted pursuant to the first paragraph.
See also VAT Committee: 118th meeting on April 19, 2021
- Agenda – 118th VATCOM meeting 19-04-2021
- Presentation – 19-04-2021 – VEG comments on selected CJEU cases
- WP 924 REV8 – Centralised clearance upon importation
- WP 1013 – Romania – Case law – Video chat services
- WP 1012 – Italian question on the recharging of electric vehicles
- WP 1010 – Belgian question on the calculation of threshold
- WP 1009 – Romanian consultation on cash accounting
- WP 1008 – Case-law raised by VEG
- WP 1007 – Polish question on call-off stocks
- Info paper – Options – Art 80 167a 199 and 199a
- Info paper – Commission – Recent judgments of the CJEU
- WP 996 – Minutes 116th VATCOM meeting – 12-06-2020
