ViDA proposal amending Regulation 282/2011 on information required for VAT schemes ()
Definition: The amendment to Implementing Regulation (EU) No 282/2011 focuses on VAT rules within the EU, particularly concerning electronic interfaces facilitating short-term accommodation rental or passenger transport services. It defines facilitation, excludes certain providers from being considered facilitators, specifies conditions for providing VAT identification numbers, and outlines facilitators' liability regarding VAT payment errors. Additionally, it introduces changes to the One Stop Shop scheme and includes additional record-keeping requirements. LOST view: LV-Architecture Principles Identifier: http://data.europa.eu/eli/COM/2022/704 EIRA traceability: eira:BindingInstrumentRequirement ABB name: egovera:EuropeanLegalActForVATRequirement EIRA concept: eira:SolutionBuildingBlock Last modification: 28/03/2024 dct:title: ViDA proposal amending Regulation 282/2011 on information required for VAT schemes dct:identifier: egovera:EliCOM2022704Requirement
eira:ABBeira:Non-bindingInstrumentRequirement
dct:modified18/03/2024
dct:spatialEU
dct:identifierhttp://data.europa.eu/eli/COM/2022/704
dct:titleViDA proposal amending Regulation 282/2011 on information required for VAT schemes
dct:descriptionThe amendment to Implementing Regulation (EU) No 282/2011 focuses on VAT rules within the EU, particularly concerning electronic interfaces facilitating short-term accommodation rental or passenger transport services. It defines facilitation, excludes certain providers from being considered facilitators, specifies conditions for providing VAT identification numbers, and outlines facilitators' liability regarding VAT payment errors. Additionally, it introduces changes to the One Stop Shop scheme and includes additional record-keeping requirements.
dct:publisherEUR-Lex
dct:sourcehttps://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52022PC0704&amp%3Bqid=1670828009652
skos:example
eira:concepteira:SolutionBuildingBlock
skos:noteThe amendment to Implementing Regulation (EU) No 282/2011 focuses on VAT rules within the EU, particularly concerning electronic interfaces facilitating short-term accommodation rental or passenger transport services. It defines facilitation, excludes certain providers from being considered facilitators, specifies conditions for providing VAT identification numbers, and outlines facilitators' liability regarding VAT payment errors. Additionally, it introduces changes to the One Stop Shop scheme and includes additional record-keeping requirements.
eira:viewLV-Binding Power and Jurisdiction