Evropská komise zveřejnila balíček návrhů změn „DPH v digitálním věku“

European Commission publishes 'VAT in the digital age' package of proposals

The proposal to amend the VAT Directive is intended to introduce significant changes gradually between 2024 and 2028, with the aim of modernising the system, reducing the administrative burden, reducing the VAT gap and straightening the competitive environment in certain sectors.

The Commission has proposed the following key measures:

• Replacing of recapitulative report with Digital Reporting Requirements of each cross-border sale separately (not in aggregate as before). Reporting will take place in real time within 2 days of the invoice, which will be issued electronically within 2 days of the transaction. The Commission believes that transaction-by-transaction reporting of cross-border sales will prevent tax evasion.
• Taxation of short-term rental/accommodation and passenger transport platforms. Platforms which facilitate these services to customers will be considered as suppliers of these services and will account for VAT on them, unless the supplier has this obligation. The aim is to ensure equal treatment between traditional offline business (e.g. hotels, which always pay VAT on their services) and online business. 
• The introduction of a single VAT registration throughout the EU, based on a further extension of the One Stop Shop (OSS) scheme. Under this scheme, it will be possible to report the transfer of own goods between Member States and therefore the current simplification for the call-off stock scheme will be abolished. Distance selling will also include goods sold under the special scheme for second-hand goods, works of art, collectors' items and antiques.
• Finally, the Commission proposes to introduce a mandatory reverse-charge on local supplies of goods by a non-established person, if the buyer is VAT registered in the Member State concerned. The Czech Republic already uses this option, unlike many other EU Member States.

The proposed legislative changes will be sent to the EU Council for discussion. They will also be submitted to the European Parliament and the Economic and Social Committee for consultation.

If you have any questions, please contact the authors of the paper or the members of the EY team with whom you usually work.

Authors:

Stanislav Kryl

Jevgenija Bajzíková