{"id":18951,"date":"2018-12-10T09:17:09","date_gmt":"2018-12-10T08:17:09","guid":{"rendered":"https:\/\/www.asd-int.com\/?p=18951"},"modified":"2020-06-03T14:17:43","modified_gmt":"2020-06-03T12:17:43","slug":"quick-fixes-3-4-strengthening-the-conditions-for-exemption-of-intra-community-supplies","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/en\/quick-fixes-3-4-strengthening-the-conditions-for-exemption-of-intra-community-supplies\/","title":{"rendered":"Quick Fixes 3\/4: Strengthening the conditions for exemption of intra-Community supplies"},"content":{"rendered":"

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.<\/p>\n

<\/p>\n

The third measure concerns the strengthening of the conditions for exemption of intra-Community supplies.<\/p>\n

DETENTION BY THE PURCHASER OF A VALID VAT NUMBER REGISTERED IN THE VIES<\/h2>\n

Currently, the European Union Court of Justice<\/a> (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.<\/p>\n

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.<\/p>\n

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.<\/p>\n

It is possible to check a VAT number on this website<\/a>.<\/p>\n

DEPOSIT OF RECAPITULATIVE STATEMENT OF INTRA-COMMUNITY FLOWS (EC SALES LIST)<\/h2>\n

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.<\/p>\n

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.<\/p>\n

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.<\/p>\n

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

ASD Group submits Intrastat<\/a> 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<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

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…<\/p>\n","protected":false},"author":36,"featured_media":18181,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[44,3346],"tags":[3349],"pays":[3357],"class_list":["post-18951","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all","category-tva","tag-tva","pays-union-europeenne"],"yoast_head":"\nQuick Fixes 3\/4: Strengthening the conditions for exemption of intra-Community supplies | ASD Group<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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