Implementing decision 2021/2251 - Amendment of Implementing Decision (EU) 2018/593 authorising Italy to derogate from Articles 218 and 232 of the VAT Directive - Main contents
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Council Implementing Decision (EU) 2021/2251 of 13 December 2021 amending Implementing Decision (EU) 2018/593 authorising the Italian Republic to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax| Legal instrument | implementing decision |
|---|---|
| Number legal act | Implementing decision 2021/2251 |
| Regdoc number | ST(2021)14010 |
| Original proposal | COM(2021)681  |
| CELEX number i | 32021D2251 |
| Document | 13-12-2021; Date of adoption |
|---|---|
| Publication in Official Journal | 17-12-2021; OJ L 454 p. 1-3 |
| Effect | 13-12-2021; Entry into force Date of document See Art 2 |
| End of validity | 31-12-9999 |
| Notification | 15-12-2021 |
17.12.2021 |
EN |
Official Journal of the European Union |
L 454/1 |
COUNCIL IMPLEMENTING DECISION (EU) 2021/2251
of 13 December 2021
amending Implementing Decision (EU) 2018/593 authorising the Italian Republic to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 395(1) thereof,
Having regard to the proposal from the European Commission,
Whereas:
(1) |
By Council Implementing Decision (EU) 2018/593 (2), Italy was authorised to introduce a measure derogating from Articles 218 and 232 of Directive 2006/112/EC (the ‘special measure’) in order to implement mandatory electronic invoicing for all taxable persons established in the territory of Italy, except for taxable persons benefiting from the exemption for small enterprises referred to in Article 282 of that Directive. |
(2) |
By letter registered with the Commission on 31 March 2021, Italy requested authorisation to continue to derogate from Articles 218 and 232 of Directive 2006/112/EC in order to continue applying mandatory electronic invoicing. Furthermore, Italy requested permission to extend the scope of the special measure to cover also taxable persons benefiting from the exemption for small enterprises referred to in Article 282 of that Directive. |
(3) |
By letters dated 10 September 2021, the Commission informed the other Member States of the request made by Italy. By letter dated 13 September 2021, the Commission notified Italy that it had all the information necessary to consider the request. |
(4) |
Italy submits that the implemented mandatory electronic invoicing system, which channels all issued invoices through the system ‘Sistema di Interscambio’ managed by the Italian Revenue Agency, has fully achieved its objectives, namely to combat tax fraud and evasion, to simplify tax compliance and to make tax collection more efficient, thereby reducing administrative costs for businesses. |
(5) |
Italy considers that the extension of the scope of the special measure to cover also taxable persons benefiting from the exemption for small enterprises referred to in Article 282 of Directive 2006/112/EC would enhance the possibilities for the Italian Revenue Agency to fight value added tax (VAT) fraud and evasion, by providing a complete picture of the invoices issued by all taxable persons. Furthermore, it would allow the Italian Revenue Agency to monitor the compliance of those taxable persons with the requirements and conditions for benefiting from that exemption. |
(6) |
Italy argues that the requested extension of the scope of the special measure would not imply substantial costs to taxable persons benefiting from the exemption for small enterprises referred to in Article 282 of Directive 2006/112/EC. To mitigate such costs, Italy has made available, free of charge, different solutions for the preparation and transfer of electronic invoices, such as a software package for installation on computers and an application for mobile devices. Furthermore, the implementation of electronic invoicing is accompanied by the removal of other requirements, such as the reporting of invoice data on domestic transactions, the filing of the statistical declaration on intra-EU purchases and the provision of details of contracts entered into by leasing, rental and hire companies. It has also allowed the provision of additional services to taxable persons, such as pre-filled purchase and sales records, scheduling of periodic VAT settlements, pre-filled annual VAT returns and pre-filled payment forms including the... |
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