Date: Thursday, 5 September 2013
Timing: 9.30 – 16.30 CET
Location: Brussels (address)
With the 2015 VAT Implementing Regulation now being adopted, which rounded the EU legislative framework, businesses that will be affected by the changes in legislation should now have a clearer picture of their 2015 footprint and the critical issues they need to address in the run-up to 2015.
The meeting will be held in English and is free of charge. Participation to the meeting is by invitation only. The meeting will focus on two main areas which we believe are key to further assist you in your 2015 case building and decision-making:
Follow-up to the adoption of the Implementing Regulation amending Implementing Regulation (EU) 282/2011 as regards the place of supply of services: Request for input from businesses to feed into the drafting of Explanatory Notes on the VAT treatment of telecommunications, broadcasting and electronic services.
As announced during our last meeting in June, the EU Commission (DG TAXUD) will draft Explanatory Notes to accompany the adopted 2015 implementing provisions and focusing on the practical implications of the various provisions regulated.
Given the need to proceed quickly, it is envisaged to organize a FISCALIS workshop in November to discuss draft Explanatory Notes and to finalize and publish them early 2014.
With a view to preparing Explanatory Notes, the Commission’s services are inviting business, associations and VAT experts to submit their contributions at the latest by 16 September 2013 COB.
We will use the morning sessions of our Brussels meeting to discuss with you (1) which of the provisions need further clarification, (2) the scope of these clarifications and (3) the best approach to ensure that these clarifications are as future-proof as possible, leaving enough flexibility for businesses to innovate while also being workable and controllable for Tax Administrations.
B2C 2015 Audit & Control (SAF – MOSS): Format in which Member States will receive information from business for audit purposes
During our last meeting in June, Mr. Ludwig De Winter from the EU Commission gave an outline of the work in progress on the B2C 2015 audit methodology and the planned Fiscalis seminar on the audit and control of MOSS (12-13 September 2013, in Malmö).
Ine Lejeune has been invited to attend this Fiscalis seminar and will give a presentation on the needs and concerns from a VAT technical and business perspective.
Jean-Paul Mondon, our expert on process improvement and Standard Audit File for Tax (SAF-T), will also attend the seminar and is working with the Commission’s services to share his experience.
We will use the afternoon sessions of our Brussels meeting to discuss with you (1) the needs and concerns from business and (2) the key messages to voice at the Malmö Fiscalis.
For more information on the B2C 2015 Working Group activities or if you are interested in joining our next meeting, please contact me directly.