argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: VAT - Individual identification number - Automatic exchange

On 13 February 2020, the Commission with the Implementing Regulation of 12 February 2020 was published in the Official Journal of the European Union concerning the methods of in application of Regulation (EU) no. 904/2010 of the Council as regards special regimes for taxable persons who provide services to non-taxable persons, carry out distance sales of goods and certain national supplies of goods. The new regulation will apply from 1 January 2021. The regulation specifies that the Member State of identification must make available an electronic interface that allows the taxable person or an intermediary acting on his behalf to register to benefit from one of the special schemes and to submit the VAT return to the Member State of identification within the relevant regime. The individual VAT identification numbers attributed or applicable to taxable persons are automatically exchanged between the Member State of identification and the other Member State through a central register or another reliable tool for the exchange of data, so as to guarantee in each as long as Member States have an updated view of the validity of all these VAT identification numbers assigned by all Member States.