The Commission decided to send a letter of formal notice to the United Kingdom for failing to collect and transmit to other Member States the bank account details for each taxable person registered for the recently agreed, EU-wide system for VAT collection on online sales of e-services (VAT Mini One-Stop-Shop).
This practice violates EU rules on administrative cooperation (Council Regulation 904/2010 and Commission Implementing Regulation 815/2012). At the moment, Member States who want to refund taxable persons in the UK have to collect additional information on a case-by-case basis, which delays refunds. If the United Kingdom does not act within the next two months, the Commission may send a reasoned opinion to the UK authorities. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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