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VAT Directive — Article 273

The article's text

Article 273 Member States may impose other obligations which they deem necessary to ensure the correct collection of VAT and to prevent evasion, subject to the requirement of equal treatment as between domestic transactions and transactions carried out between Member States by taxable persons and provided that such obligations do not, in trade between Member States, give rise to formalities connected with the crossing of frontiers. The option under the first paragraph may not be relied upon in order to impose additional invoicing obligations over and above those laid down in Chapter 3. CHAPTER 8 Obligations relating to certain importations and exportations Section 1 Importation

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

2
NGO
2
business association
WhoCountryWhat they wrote
International Chamber of CommerceFRcle 222 allows MS to set different deadlines for issuing invoices for transactions other than those covered by the proposal , and Article 273 permits MS to impose additional requirements to prevent VAT fraud. It would be helpful to have more details on the spe ↗
IDSt e.V.DEdata formats is also welcome as it protects investments already made to meet existing national reporting requirements. 12. Re Article 273 subparagraph 2 of the VAT Directive IDSt warmly welcomes this provision as it prevents deviations from the intended standa ↗
IDSt e.V.DEdata formats is also welcome as it protects investments already made to meet existing national reporting requirements. 12. Re Article 273 subparagraph 2 of the VAT Directive IDSt warmly welcomes this provision as it prevents deviations from the intended standa ↗
ETNOBEo provide for a different timing for issuance of invoices for other transactions than the ones in the proposal; and • The amended Article 273 of the VAT Directive, that allows Member States to introduce other obligations to ensure correct collection of VAT and ↗

Source: public consultation submissions and position papers. n = 4 mentions; counted as a literal reference to the article number.

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