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
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eira:ABB | eira:Non-bindingInstrumentRequirement |
dct:modified | 18/03/2024 |
dct:spatial | EU |
dct:identifier | http://data.europa.eu/eli/COM/2022/704 |
dct:title | ViDA proposal amending Regulation 282/2011 on information required for VAT schemes |
dct:description | 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. |
dct:publisher | EUR-Lex |
dct:source | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52022PC0704&%3Bqid=1670828009652 |
skos:example | |
eira:concept | eira:SolutionBuildingBlock |
skos:note | 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. |
eira:view | LV-Binding Power and Jurisdiction |