Definition: The proposed amendments to Regulation (EU) No 904/2010 aim to enhance Value Added Tax (VAT) administrative cooperation in response to the digital age. Key provisions include rules for electronic exchange of VAT information on goods and services, definitions aligned with Directive 2006/112/EC, requirements for taxable persons using special schemes, mandates for electronic submission of VAT returns, and the establishment of a central electronic system for VAT information exchange (CENTRAL VIES). The amendments also address data validity, accessibility, and cost-sharing among Member States, with significant changes phased in by 2030.
LOST view: LV-Architecture Principles
Identifier: http://data.europa.eu/eli/COM/2022/703
EIRA traceability: eira:BindingInstrumentRequirement
ABB name: egovera:EuropeanLegalActForVATRequirement
EIRA concept: eira:SolutionBuildingBlock
Last modification: 28/03/2024
dct:title: ViDA proposal amending Regulation 904/2010 on VAT administrative cooperation arrangements
dct:identifier: egovera:EliCOM2022703Requirement
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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/2022/703 |
dct:title | ViDA proposal amending Regulation 904/2010 on VAT administrative cooperation arrangements |
dct:description | The proposed amendments to Regulation (EU) No 904/2010 aim to enhance Value Added Tax (VAT) administrative cooperation in response to the digital age. Key provisions include rules for electronic exchange of VAT information on goods and services, definitions aligned with Directive 2006/112/EC, requirements for taxable persons using special schemes, mandates for electronic submission of VAT returns, and the establishment of a central electronic system for VAT information exchange (CENTRAL VIES). The amendments also address data validity, accessibility, and cost-sharing among Member States, with significant changes phased in by 2030. |
dct:publisher | EUR-Lex |
dct:source | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52022PC0703&%3Bqid=1674472194063 |
skos:example | |
eira:concept | eira:SolutionBuildingBlock |
skos:note | The proposed amendments to Regulation (EU) No 904/2010 aim to enhance Value Added Tax (VAT) administrative cooperation in response to the digital age. Key provisions include rules for electronic exchange of VAT information on goods and services, definitions aligned with Directive 2006/112/EC, requirements for taxable persons using special schemes, mandates for electronic submission of VAT returns, and the establishment of a central electronic system for VAT information exchange (CENTRAL VIES). The amendments also address data validity, accessibility, and cost-sharing among Member States, with significant changes phased in by 2030. |
eira:view | LV-Binding Power and Jurisdiction |