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| Kas | Šalis | Ką parašė |
|---|---|---|
| Verband der Automobilindustrie e. V. | DE | auch der Bezug von Dienstleistungen (§ 13b Abs. 1 UStG- Deutschland) zu melden sind. Kurze Meldefrist über ausgehende Rechnungen (Artikel 263) Die Frist von zwei Tagen für Rechnungserstellung und digitale Berichtspflichten ist deutlich zu knapp bemessen. Es st ↗ |
| Mouvement des Entreprises de France (MEDEF) | FR | lso allow that the DRR be drawn from electronic invoices in a different format but interoperable with European standards (see new Article 263.3 as it results from Article 4 of the draft directive). This is an important flexibility which should be maintained so ↗ |
| Technology Industries of Finland | FI | ior approval by the tax authority, i.e. the clearance model is not accepted. 4 The two-day timeline is too strict The time set in Article 263 of the draft directive for reporting B2B transactions between EU countries (2 days from issuing the invoice or from wh ↗ |
| Finnish Commerce Federation | FI | tes’ decisions. Ref. Ares(2023)2427865 - 04/04/2023 2 (3) 4 April 2023 The deadline for the transmission of the data According to Article 263 of the proposal the information has to be transmitted on a transaction-by-transaction basis, the deadline for the tran ↗ |
| Teya Services Ltd. | GB | riety of drawbacks they present, including inconsistency with the logic of near-real-time recording and transmission of VAT data. Article 263 Teya wishes to stress its support for the Commission’s acknowledgement, in Article 263, of the importance of allowing ↗ |
| Handelsverband Deutschland - HDE e.V. | DE | Für die Erstellung der E-Rechnung hat der liefernde Unternehmer zwar grundsätzlich die Frist gem. Art. 263 Abs. 1 Satz 1 MwStSystRL-E zur Verfügung, aber es ist fraglich, ob er sie nutzen kann. Denn bei Lieferung otc muss in vielen EU-Mitgliedstaaten, z. B. au ↗ |
| Deutscher Steuerberaterverband e.V. | DE | erzeugung des DStV zur Erreichung der oben genannten Ziele nicht erforderlich. In diesem Zusammenhang unterstützt der DStV die in Art 263 Abs. 1, Art 271b Satz 1 des Vorschlags ausdrücklich festgelegte Möglichkeit, dass die Datenübermittlung von einem Dritten ↗ |
| German Banking Industry Committee | DE | transmission to the domestic tax authority (Art. 222(1)-proposal, Art. 263(1)-proposal), which we believe is too short. This deadline is unlikely to be feasible, especially for smaller companies. Page 3 of 3 Comments Proposal for a Council Directive amending D ↗ |
| IDSt e.V. | DE | th public holidays, vacation days, and special situations such as illness. Furthermore, the two-working-day reporting deadline of Article 263 (1), first subparagraph, first sentence of the Draft VAT Directive is problematic for recipients of services or intra- ↗ |
| Deutsche Industrie- und Handelskammer (DIHK) | DE | unserer Sicht nicht erforderlich. Petitum: Auf die zusätzlichen Rechnungsangaben / Meldedaten sollte verzichtet werden. Artikel 263 MwStSystRL-E – insbesondere Meldefrist, Einzeltransaktionsbasis In Artikel 263 MwStSystRL-E heißt es, dass Informationen für jed ↗ |
| Federation of German Industries | DE | linked with the intra-Community trade as Missing Trader Intra-Community fraud. Short deadline for the outgoing invoice reporting: Article 263 VAT D-E Article 263 provides for the main features of the new digital reporting system: the information must be transm ↗ |
| IDSt e.V. | DE | -20 days after receipt of the incoming invoice. Request The reporting deadline in the first sentence of the first subparagraph of Article 263(1) of the Draft VAT Directive must be extended to two weeks after the expiry of the deadline for issuing invoices and ↗ |
| PostEurop | BE | for businesses to meet the reporting deadline as then at least an invoice should be available in the majority of cases. Based on article 263 the data must be transmitted for each individual transaction carried out by a business. The question arises what is mea ↗ |
| DGRV - Deutscher Genossenschafts- und Raiffeisenverband e.V. | DE | of goods and services to which the reverse charge method applies and the introduction of a new two-day deadline (Article 222(1), Article 263(1)) is, in our view, not conducive to the objective of combating tax fraud. After consultation with our members, such ↗ |
| Bitkom e. V. | DE | reports. In France foreign purchase invoices need to be reported within 10 to 20 days. According to Art. 263 the buyer must fulfill his tax-reporting obligation after two days even if the seller did not send out any invoice. Currently, such a comparable audit ↗ |
| Insurance Europe | BE | firm that VAT-exempt transactions, which are not subject to an invoicing requirement, are not in the scope of the new DRRs. Under Article 263, the time limit for the DRR is set to two days as of January 2028, if the ViDA package is adopted. The timeframe is co ↗ |
| Christian AMAND | BE | e invoice no later than 2 working days following the chargeable event) + new art. 262 (obligation of communication of data) + new art. 263 and 264 (communication to the tax authorities) + art. 250 (VAT return) • Input transactions p.m. For the acquirer: art. 4 ↗ |
| FNFE-MPE | FR | ables à celles listées ci-dessus puissent continuer à facturer de la même façon. 5 Déclaration DRR en moins de 2 jours ouvrables (article 263 et 222) L’article 263 impose que l’émetteur d’une facture intracommunautaire transmette les mentions requises par les ↗ |
| FedEx Express | NL | the data itself, but also to the way that it is submitted (which makes sense, again for matching purposes), this means that (see article 263) the data shall be transmitted no later than 2 working days after issuing the invoice, or after the date the invoice h ↗ |
| InHouse Tax Forum | BE | reported (i.e. it is still relevant to carve them out). This may need to be included in the wording of Art. 262 • [Art. 263] Data to be transmitted under DRR shall be transmitted for ‘’each individual transaction’’. The term ‘’individual transaction’’ should b ↗ |
| Spanish VAT Services Asesores, SL | ES | riod of 2 working days for the transmission of information on the transactions carried out, as set out in the proposed wording of Article 263 of the VAT Directive, should be reconsidered as it is too short. ↗ |
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