This public consultation is an initiative of the Italian tax authorities, the public consultation of the European Commission is still due April 4, 2023.
Public consultation “VAT legislative package for the digital age”
Start of consultation: 10 March 2023
Deadline for sending contributions: 10 April 2023
On 8 December 2022, the European Commission published the VAT legislative package for the digital age, consisting of the following proposals, all attached:
– Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards the VAT rules for the digital age, COM(2022) 701 final;
– Proposal for a COUNCIL REGULATION amending Regulation (EU) no. 904/2010 as regards VAT administrative cooperation agreements necessary for the digital age, COM(2022) 703 final;
– Proposal for a COUNCIL IMPLEMENTING REGULATION amending the implementing regulation (EU) n. 282/2011 as regards the reporting obligations in relation to certain VAT schemes, COM(2022) 704 final.
On 10 February 2023, the proposals were published in all the languages of the European Union, including Italian.
The legislative package – announced by the European Commission in the Action Plan for Fair and Simple Taxation in support of the July 2020 recovery strategy – is divided into three parts and aims to:
1- replace the current method of periodic communication for total amounts of intra-EU trade with a transaction-by-transaction communication based on a structured electronic invoicing obligation for such trades. With regard to national transactions, the proposal provides that structured electronic invoicing is considered the ordinary invoicing method;
2- regulate, for VAT purposes, the offer of short-term accommodation and passenger transport services through platforms or other similar tools;
3- envisage measures to improve the VAT e-commerce package which entered into force on 1 July 2021, in particular by introducing a single registration system for VAT purposes (SVR) and a further extension of the OSS and IOSS one-stop shop.
With this public consultation we want to offer the possibility to the widest possible audience to provide the considered observations and comments on the package of proposals. The initiative is aimed at four categories of Users: 1) Professional economic association, 2) Professional, 3) Research centre/University, 4) Private citizen. Interested parties are asked to make general observations on the documents proposed for consultation, or even specific observations on the articles, including the recitals.
Deadline: April 10, 2023
The public consultation does not generate any obligation or commitment for the Administration.
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