Tuesday, March 06, 2012 1 VAT Invoicing rules and Explanatory Notes European Commission Directorate General for Taxation and Customs Union Gary Wilkinson.

Slides:

Advertisements

Similar presentations

Taxation and Customs Union ROLE OF CUSTOMS IN STRENGTHENING REGIONAL INTEGRATION J. Taylor DG TAXATION AND CUSTOMS UNION International affairs and technical.

Advertisements

European Commission / Taxation and Customs Union VAT fraud: a common concern for businesses and tax administrations Outline of a coordinated strategy to.

Finding out about National Implementation of EU law Ian Thomson University of Zagreb: Faculty of Law: Library Seminar: New developments in EU legal research,

Bente Danielsen, ERGEG Transparency Project Team leader Alain Taccoen, ENTSO-E WG Market Information and Transparency, convenor Florence Forum June 2010.

European Commission, DG Energy Ewout Deurwaarder 29/06/2010 Biofuels in the EU Renewable Energy Directive - Update Energy crops advisory group EF/010/077.

CEN WS/BII2 1 Spreading interoperability in eProcurement processes across Europe Open Seminar Brussels December 6, 2012.

1. European Commission Status GHS Implementation in the European Community Global Thematic Workshop on Strengthening Capacities to Implement the GHS Johannesburg.

1. European Commission GHS Implementation Status in the European Community FORUM V Budapest UNITAR Side event 27 September 2006 Wolfgang Hehn European.

Naklo, A.Komšo 1 eInvoices and Tax Regulation Andja Komšo Tax Administration.

The Stabilisation and Association Agreement between Montenegro and the EU signed in October 2007, entered into force in May Montenegro has been.

1 European Commission Taxation and Customs Union European Commission Taxation and Customs Union Administrative Burden Reduction Taxation Issues High Level.

Financial Management and Auditing First Level Controls 3 rd round operations Rostock, Elise Oukka.

Implications for the 2015 VAT Changes Customers, Supplies, Place of Consumption VAT Department 3 rd September 2014 MINISTRY FOR FINANCE VAT Department,

Place of Supply of Services Rules Changes as from 1 st January 2015 What’s Changing? VAT Department 3 rd September 2014 MINISTRY FOR FINANCE VAT Department,

Malta Institute of Management VAT Conference Malta 15 October 2014

Electronic invoicing in the light of the VAT Directive 2001/115/EC Anna Nordén Conference on the Legal Aspects of an E-Commerce Transaction The Hague 27.

European Commission Taxation and Customs Union 11 Taxing Multinational Corporations: Addressing Transfer Pricing and Cross Border Tax Avoidance Thomas.

Customs Policy ECASBA 2008 Seminar 11 June 2008, Brussels

European Commission Taxation and Customs Union The future of VAT EU perspective Donato Raponi 26 October 2011 Copenhagen.

Social Europe Recent developments at EU level concerning social security coordination trESS seminar in Bratislava 9 October 2012 Jörg Tagger & Miroslava.

DG Research - Directorate B - Unit 03: “Research Infrastructures” Brussels, 12th of November NOT LEGALLY BINDING - Page n°1 Presentation made by.

Delegated Acts and Implementing Acts in Food Law

INTERREG IVA 2 Mers Seas Zeeën Crossborder Cooperation Programme Part-financed by the European Regional Development Fund (ERDF) Legal framework:

02-04 February 2011 Geneva The latest EU Regulations on trade statistics and their relationship with the international recommendations Valdonė Kasperiūnienė.

Lecturer: Miljen Matijašević G10, room 6, Wed 11:00-12:00 Session 6.

THE NEW DIMENSIONS OF THE EUROPEAN PUBLIC PROCUREMENT POLICY Christian SERVENAY DG MARKT/Unit C1.

European Commission: DG Environment Streamlining and harmonizing climate change and air pollution requirements TFEIP, 23 – 24 May 2007, Dessau Eduard Dame.

Eurostat ESTP course on International Trade in Goods Statistics April 2013 Point 2 of the agenda Legal framework for EU trade statistics.

Co-operative Legislation in Norway Reasons, requirements and results Nordic Cooperative Network Conference Reykjavik, 21 March 2014 May Woldsnes Director.

European Commission DG Regional Policy DG Agriculture and Rural Development DG Employment, Social Affairs and Equal OpportunitiesDG Fisheries and Maritime.

The SE consultation Jan Cremers March 2012

The EU AEO Programme in a global environment European Regional Forum “Partnership: Customs and Business” May 2015, Astana, Kazakhstan.

New Regulation on Plant Reproductive Material: main elements of the upcoming Commission proposal Yannis Karamitsios European Commission, DG SANCO.

| 1 European Maritime Day 2010 Gijon Workshop 2.9 Shipping in the Common European Maritime Space Gijón, 21 May 2010 European maritime transport space without.

“Towards the Top – Advancing Women in the Workplace" Gender balance in corporate leadership positions : an economic and business imperative Daniela Bankier,

EU VAT Recent developments - Update - Maryse VOLVERT European Commission.

EN Regional Policy EUROPEAN COMMISSION Information and Publicity SFIT meeting, 12 December 2005 Barbara Piotrowska, DG REGIO

EESSI - project Advisory Committee meeting 22 October 2010 DG Employment, Social Affairs and Equal Opportunities1.

The EU Directive on "Services in the internal market", COM(2004) 2 final/3 Agnese Knabe Project coordinator European Public Health Alliance Civic Alliance.

The EGTC: State of play & current challenges 3 rd Meeting of the EGTC Approval Authorities Budapest, 7 March 2014 Marc Kiwitt, Administrator Committee.

Leading State Inspector Ivan Rovkach Department of Nuclear and Radiation Safety Ministry of Emergency Situations of the Republic of Belarus(GOSATOMNADZOR)

European Commission / Taxation and Customs Union June 2009 UNECE REGIONAL CONFERENCE ON TRADE FACILITATION 1 Single Window European Commission.

Documents and Procedure Steps to Access EU Markets Grant Wilkinson Defra.

Guidelines on Transmission Tarification ERGEG Public Hearing 30. June 2005.

M O N T E N E G R O Negotiating Team for the Accession of Montenegro to the European Union Working Group for Chapter 14 – Transport Bilateral screening:

Commission Staff Working Document Free Movement of Workers in the Public Sector 18 January 2011 Ursula Scheuer European Commission DG Employment, Social.

European Commission / Taxation and Customs Union ECASBA 2009 European Seminar CUSTOMS POLICY 6 May 2009, Brussels.

The Citizen in the centre in EU, Bratislava November,2005

Inclusion Europe: How we work with European Parliament and Commission Milan Šveřepa director, Inclusion Europe.

Non Financial Reporting: Current Developments at EU level

Seminar on Evaluation of Internal Control Systems

EU legislation on Personal Protective Equipment (PPE)

EU legislation on noise emission in the environment by equipment for use outdoors: latest developments European Commission DG Internal Market, Industry,

E-invoicing Training conference Towards electronic invoicing in 2020:

10th HDV CO2 Editing Board Meeting 9 October 2017

TOWARDS A EUROPEAN PILLAR OF SOCIAL RIGHTS

The Commission Communication on implementation (COM (2012) 95) in relation to Water Industry Directives (Urban Waste Water Treatment, Drinking Water,

DG TAXUD role in environmental statistics

Key obligations of the MS in CAP

Troika Secretariat Meeting 9th January 2004 The Royal Irish Academy

MIWP MIWP actions status reports MIG Technical subgroup meeting

Commission Activities Eurostat : Latest developments

Working Group on Statistical Confidentiality Item 3 of the Agenda

Comitology and the Treaty of Lisbon

Brief overview of EU legislative procedure

Jill Michielssen European Commission, DG Environment

Single Window – The European Commission’s Perspective

Contractual and Regulatory Framework

UWWTD SIIF 2nd Workshop 24 October 2013

Presentation transcript:

Tuesday, March 06, VAT Invoicing rules and Explanatory Notes European Commission Directorate General for Taxation and Customs Union Gary Wilkinson

Tuesday, March 06, Explanatory Notes - background VAT Invoicing Directive (2010/45/EU) Enter in force 1 January 2013 Current rules Member States may require e-signatures or EDI Future rules Business controls that create a reliable audit trail between the invoice and supply Equal treatment with paper invoices

Tuesday, March 06, Explanatory Notes Why explanatory notes? Better understanding of Invoicing Directive Allow Member States to transpose legislation in a more uniform way Provide business information to adapt to new rules in time Mentioned in Communication (COM(2011) 851) on the future of VAT Not replace VAT Committee guidelines or an Implementing Regulation

Tuesday, March 06, Explanatory Notes Characteristics of explanatory notes Collaborative work Issued by DG TAXUD Reflect views of Member States – consulted in VAT Committee and Fiscalis seminar in Malta Reflect views of business Not legally binding Not comprehensive Work in progress Reflect available knowledge and experiences May change to take account of case law

Tuesday, March 06, Explanatory Notes What are in the explanatory notes Mixture of practical help and better understanding of certain VAT invoicing rules Explanatory notes cover Requirements for paper and e-invoices – Section A (12 documents) Issue of invoices – Section B (4 documents) Content of invoices – Section C (5 documents) Storage of invoices – Section D (3 documents)

Tuesday, March 06, Explanatory Notes Explanatory notes on TAXUD website 5 October 2011 in English December 2011 all languages Available at traders/invoicing_rules/index_en.htm