Considerations on COM(2018)653 - Amendment of Implementing Decision 2013/54/EU authorising Slovenia to derogate from Article 287 of the VAT Directive

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dossier COM(2018)653 - Amendment of Implementing Decision 2013/54/EU authorising Slovenia to derogate from Article 287 of the VAT Directive.
document COM(2018)653 EN
date November  6, 2018
 
table>(1)Point (15) of Article 287 of Directive 2006/112/EC authorises Slovenia to exempt from value added tax (VAT) taxable persons whose annual turnover is no higher than EUR 25 000.
(2)By Council Implementing Decision 2013/54/EU (2), Slovenia was authorised, until 31 December 2015 and by way of derogation from point (15) of Article 287 of Directive 2006/112/EC, to exempt from VAT taxable persons whose annual turnover is no higher than EUR 50 000. By Council Implementing Decision (EU) 2015/2089 (3), the application of Decision 2013/54/EU was extended until 31 December 2018.

(3)By letter registered with the Commission on 22 May 2018, Slovenia requested an authorisation to continue to exempt from VAT taxable persons whose annual turnover is no higher than EUR 50 000.

(4)In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission transmitted the request of Slovenia to other Member States by letter dated 25 June 2018. By letter dated 26 June 2018, the Commission notified Slovenia that it had all the information necessary to consider the request.

(5)According to the information provided by Slovenia, at the end of 2017 around 48 % of VAT registered persons had a taxable turnover below EUR 50 000. Those taxable persons represented only 1 % of the total turnover of which 0,3 % was represented by taxable persons with taxable turnover under EUR 25 000.

(6)Given that the higher threshold has resulted in reduced VAT obligations for small enterprises, whilst such enterprises may still opt for the regular VAT arrangements in accordance with Article 290 of Directive 2006/112/EC, Slovenia should be authorised to apply the measure for a further limited period until 31 December 2021.

(7)As Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises are subject to review, it is possible that a directive amending those Articles will enter into force setting a date from which Member States are to apply national provisions before the period of validity of the derogation expires on 31 December 2021. In that case, this Decision should cease to apply.

(8)The derogation has no impact on the Union's own resources accruing from VAT because Slovenia is to carry out a compensation calculation in accordance with Article 6 of Council Regulation (EEC, Euratom) No 1553/89 (4).

(9)Implementing Decision 2013/54/EU should therefore be amended accordingly,