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Quick Fixes 3/4: Strengthening the conditions for exemption of intra-Community supplies

Pending the recasting of the VAT rules with the introduction of the definitive system planned for 1 January 2022, the European Council approved a series of small measures to improve the current system, the “Quick Fixes”, which should enter into force as of 1 January 2020.

The third measure concerns the strengthening of the conditions for exemption of intra-Community supplies.

DETENTION BY THE PURCHASER OF A VALID VAT NUMBER REGISTERED IN THE VIES

Currently, the European Union Court of Justice (CJEU) considers that the Member States of the European Union can not refuse to grant the benefit of the VAT exemption applicable to intra-Community supplies for the only reason the supplier has not transmitted the VAT number of the purchaser.

On the contrary, the new measure provides that the possession by the buyer of a VAT number registered in the VIES database is a substantive condition for the supplier to benefit from the exemption applicable to intra-Community supplies.

Thus, the systematic verification by the supplier of the VAT number of the purchaser on the VIES basis must from now on become a reflex.

It is possible to check a VAT number on this website.

DEPOSIT OF RECAPITULATIVE STATEMENT OF INTRA-COMMUNITY FLOWS (EC SALES LIST)

All taxable persons must submit monthly a summary statement of their intra-Community flows (included in the DEB in France) including intra-Community supplies they make to purchasers identified for VAT in another Member State.

At present, Member States can not refuse to grant the benefit of the VAT exemption applicable to intra-Community supplies on the sole ground that the supplier has not filed the summary statement.

On the contrary, the new measure provides that the resumption of the operation in the recapitulative state is a basic condition for the supplier to benefit from the exemption applicable to intra-Community supplies.

Thus, particular attention will have to be paid to the summary statements filed by the companies in order to secure their intra-community transactions.

ASD Group submits Intrastat declarations and summary statements of intra-Community flows for you in all the Member States of the European Union. You can contact our experts directly to find out more.

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