LegalizeCouncil Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)
The application of monthly payment of import VAT in accordance with the special arrangements for declaration and payment of import VAT provided for in Chapter 7 of Title XII of Directive 2006/112/EC may be subject to the conditions applicable for the deferment of payment of customs duty in accordance with Regulation (EU) No 952/2013 of the European Parliament and of the Council (6).
For the purpose of the application of the special arrangements, Member States may regard the condition ‘presenting the goods to customs on behalf of the person for whom the goods are destined’ as fulfilled if the person presenting the goods to customs declares his intention to make use of the special arrangements and to collect the VAT from the person for whom the goods are destined.
CHAPTER XII
FINAL PROVISIONS
Article 64
Regulation (EC) No 1777/2005 is hereby repealed.
References made to the repealed Regulation shall be construed as references to this Regulation and shall be read in accordance with the correlation table set out in Annex IV.
Article 65
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
It shall apply from 1 July 2011.
However:
— point (a) of Article 3, point (b) of Article 11(2), Article 23(1) and Article 24(1) shall apply from 1 January 2013,
— point (b) of Article 3 shall apply from 1 January 2015,
— point (c) of Article 11(2) shall apply until 31 December 2014.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX I
Article 7 of this Regulation
(1)Point (1) of Annex II to Directive 2006/112/EC:
(a) Website hosting and webpage hosting;
(b) automated, online and distance maintenance of programmes;
(c) remote systems administration;
(d) online data warehousing where specific data is stored and retrieved electronically;
(e) online supply of on-demand disc space.
(2)Point (2) of Annex II to Directive 2006/112/EC:
(a) Accessing or downloading software (including procurement/accountancy programmes and anti-virus software) plus updates;
(b) software to block banner adverts showing, otherwise known as Bannerblockers;
(c) download drivers, such as software that interfaces computers with peripheral equipment (such as printers);
(d) online automated installation of filters on websites;
(e) online automated installation of firewalls.
(3)Point (3) of Annex II to Directive 2006/112/EC:
(a) Accessing or downloading desktop themes;
(b) accessing or downloading photographic or pictorial images or screensavers;
(c) the digitised content of books and other electronic publications;
(d) subscription to online newspapers and journals;
(e) weblogs and website statistics;
(f) online news, traffic information and weather reports;
(g) online information generated automatically by software from specific data input by the customer, such as legal and financial data, (in particular such data as continually updated stock market data, in real time);
(h) the provision of advertising space including banner ads on a website/web page;
(i) use of search engines and Internet directories.
(4)Point (4) of Annex II to Directive 2006/112/EC:
(a) Accessing or downloading of music on to computers and mobile phones;
(b) accessing or downloading of jingles, excerpts, ringtones, or other sounds;
(c) accessing or downloading of films;
(d) downloading of games on to computers and mobile phones;
(e) accessing automated online games which are dependent on the Internet, or other similar electronic networks, where players are geographically remote from one another;
(f) receiving radio or television programmes distributed via a radio or television network, the internet or similar electronic network for listening to or viewing programmes at the moment chosen by the user and at the user’s individual request on the basis of a catalogue of programmes selected by the media service provider such as TV or video on demand;
(g) receiving radio or television programmes distributed via the internet or similar electronic network (IP streaming) unless they are broadcast simultaneous to their being transmitted or retransmitted over a radio and television network;
(h) the supply of audio and audiovisual content via communications networks which is not provided by and under the editorial responsibility of a media service provider;
(i) the onward supply of the audio and audiovisual output of a media service provider via communications networks by someone other than the media service provider.
(5)Point (5) of Annex II to Directive 2006/112/EC:
(a) Automated distance teaching dependent on the Internet or similar electronic network to function and the supply of which requires limited or no human intervention, including virtual classrooms, except where the Internet or similar electronic network is used as a tool simply for communication between the teacher and student;
(b) workbooks completed by pupils online and marked automatically, without human intervention.
ANNEX II
Article 51 of this Regulation
| EUROPEAN UNION | VAT AND/OR EXCISE DUTY EXEMPTION CERTIFICATE () (Directive 2006/112/EC – Article 151 – and Directive 2008/118/EC – Article 13)* |
|---|---|
| Serial No (optional): | |
| --- | --- |
| 1. ELIGIBLE BODY/INDIVIDUAL | |
| Designation/name | |
| Street and number | |
| Postcode, place | |
| (Host) Member State | |
| 2. COMPETENT AUTHORITY RESPONSIBLE FOR STAMPING (name, address and telephone number) | |
| 3. DECLARATION BY THE ELIGIBLE BODY OR INDIVIDUAL The eligible body or individual (1) hereby declares (a) that the goods and/or services set out in box 5 are intended (2) | |
| □ for the official use of | □ for the personal use of |
| □ foreign diplomatic mission | |
| □ foreign consular representation | |
| □ a European body to which the Protocol on the privileges and immunities of the European Union applies | |
| □ an international organisation | |
| □ the armed forces of a State being a party to the North Atlantic Treaty (NATO force) | |
| □ the armed forces of a Member State taking part in a Union activity under the common security and defence policy (CSDP) | |
| □ the armed forces of the United Kingdom stationed in the island of Cyprus | |
| □ for the use of the European Commission or any agency or body established under Union law, where the Commission or that agency or body executes its tasks in response to the COVID-19 pandemic | |
| (designation of the institution) (see box 4) | |
| (b) that the goods and/or services described at box 5 comply with the conditions and limitations applicable to the exemption in the host Member State mentioned in box 1, and (c) that the information above is furnished in good faith. The eligible body or individual hereby undertakes to pay to the Member State from which the goods were dispatched, or from which the goods and/or services were supplied, the VAT and/or excise duty which would be due if the goods and/or services did not comply with the conditions of exemption or if the goods and/or services were not used in the manner intended. | |
| Place, date | Name and status of signatory |
| Signature | |
| 4. STAMP OF THE BODY (in case of exemption for personal use) | |
| Place, date | Stamp |
| Signature | |
| 5. DESCRIPTION OF THE GOODS AND/OR SERVICES FOR WHICH THE EXEMPTION FROM VAT AND/OR EXCISE DUTY IS REQUESTED | |
| A. Information concerning the supplier/authorised warehousekeeper: | |
| (1) name and address | |
| (2) Member State | |
| (3) VAT/excise number or tax reference number | |
| B. Information concerning the goods and/or services: | |
| No | Detailed description of the goods and/or services (3) (or reference to the attached order form) |
| 6. CERTIFICATION BY THE COMPETENT AUTHORITIES OF THE HOST MEMBER STATE | |
| The consignment/supply of goods and/or services described in box 5 meets: | |
| □ totally | □ up to a quantity of |
| the conditions for exemption from VAT and/or excise duty | |
| Place, date | Stamp |
| Signature | |
| 7. PERMISSION TO DISPENSE WITH THE STAMP UNDER BOX 6 (only in case of exemption for official use) | |
| By letter No: | |
| Dated: | |
| Designation of eligible institution: Is by | |
| Competent authority in host Member State: Dispensed from the obligation under box 6 to obtain the stamp | |
| Place, date | Stamp |
| Signature | |
| (1) Delete as appropriate. (2) Place a cross in the appropriate box. (3) Delete space not used. This obligation also applies if order forms are attached. (4) Goods and/or services not eligible should be deleted in box 5 or on the attached order form. (*) Delete as appropriate. |
Explanatory notes
1.For the supplier and/or the authorised warehousekeeper, this certificate serves as a supporting document for the tax exemption of the supplies of goods and services or the consignments of goods to the eligible bodies/individuals referred to in Article 151 of Directive 2006/112/EC and Article 13 of Directive 2008/118/EC. Accordingly, one certificate shall be drawn up for each supplier/warehousekeeper. Moreover, the supplier/warehousekeeper is required to keep this certificate as part of his records in accordance with the legal provisions applicable in his Member State.
(a) The general specification of the paper to be used is as laid down in the Official Journal of the European Communities (C 164, 1.7.1989, p. 3).
The paper is to be white for all copies and should be 210 millimetres by 297 millimetres with а maximum tolerance of 5 millimetres less or 8 millimetres more with regard to their length. For an exemption from excise duty the exemption certificate shall be drawn up in duplicate: — one copy to be kept by the consignor; — one copy to accompany the movement of the products subject to excise duty. (b) Any unused space in box 5.B is to be crossed out so that nothing can be added. (c) The document must be completed legibly and in a manner that makes entries indelible. No erasures or overwriting are permitted. It shall be completed in a language recognised by the host Member State. (d) If the description of the goods and/or services (box 5.B of the certificate) refers to a purchase order form drawn up in a language other than a language recognised by the host Member State, a translation must be attached by the eligible body/individual. (e) On the other hand, if the certificate is drawn up in a language other than a language recognised by the Member State of the supplier/warehousekeeper, a translation of the information concerning the goods and services in box 5.B must be attached by the eligible body/individual. (f) A recognised language means one of the languages officially in use in the Member State or any other official language of the Union which the Member State declares can be used for this purpose.
3.By its declaration in box 3 of the certificate, the eligible body/individual provides the information necessary for the evaluation of the request for exemption in the host Member State.
4.By its declaration in box 4 of the certificate, the body confirms the details in boxes 1 and 3(a) of the document and certifies that the eligible individual is a staff member of the body.
(a) The reference to the purchase order form (box 5.B of the certificate) must contain at least the date and order number. The order form should contain all the elements that figure at box 5 of the certificate. If the certificate has to be stamped by the competent authority of the host Member State, the order form shall also be stamped.
(b) The indication of the excise number defined in Article 2, point (12), of Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 is optional; the VAT identification number or tax reference number must be indicated. (c) The currencies should be indicated by means of a three-letter code in conformity with the ISO code 4217 standard established by the International Standards Organisation (7).
6.The abovementioned declaration by the eligible body/individual shall be authenticated at box 6 by the stamp of the competent authority of the host Member State. That authority can make its approval dependent on the agreement of another authority in its Member State. It is up to the competent tax authority to obtain such an agreement.
7.To simplify the procedure, the competent authority can dispense with the obligation on the eligible body to ask for the stamp in the case of exemption for official use. The eligible body should mention this dispensation at box 7 of the certificate.
ANNEX III
| Unit | Weights traded |
|---|---|
| Kg | 12,5/1 |
| Gram | 500/250/100/50/20/10/5/2,5/2 |
| Ounce (1 oz = 31,1035 g) | 100/10/5/1/1/2/1/4 |
| Tael (1 tael = 1,193 oz) (1) | 10/5/1 |
| Tola (10 tolas = 3,75 oz) (2) | 10 |
| (1) Tael = a traditional Chinese unit of weight. The nominal fineness of a Hong Kong tael bar is 990 but in Taiwan 5 and 10 tael bars can be 999,9 fineness. (2) Tola = a traditional Indian unit of weight for gold. The most popular sized bar is 10 tola, 999 fineness. |
ANNEX IV
| Regulation (EC) No 1777/2005 | This Regulation |
|---|---|
| Chapter I | Chapter I |
| Article 1 | Article 1 |
| Chapter II | Chapters III and IV |
| Section 1 of Chapter II | Chapter III |
| Article 2 | Article 5 |
| Section 2 of Chapter II | Chapter IV |
| Article 3(1) | Article 9 |
| Article 3(2) | Article 8 |
| Chapter III | Chapter V |
| Section 1 of Chapter III | Section 4 of Chapter V |
| Article 4 | Article 28 |
| Section 2 of Chapter III | Section 4 of Chapter V |
| Article 5 | Article 34 |
| Article 6 | Articles 29 and 41 |
| Article 7 | Article 26 |
| Article 8 | Article 27 |
| Article 9 | Article 30 |
| Article 10 | Article 38(2)(b) and (c) |
| Article 11(1) and (2) | Article 7(1) and (2) |
| Article 12 | Article 7(3) |
| Chapter IV | Chapter VI |
| Article 13 | Article 42 |
| Chapter V | Chapter VIII |
| Section 1 of Chapter V | Section 1 of Chapter VIII |
| Article 14 | Article 44 |
| Article 15 | Article 45 |
| Section 2 of Chapter V | Section 4 of Chapter VIII |
| Article 16 | Article 47 |
| Article 17 | Article 48 |
| Chapter VI | Chapter IX |
| Article 18 | Article 52 |
| Chapter VII | Chapter XI |
| Article 19(1) | Article 56 |
| Article 19(2) | Article 57 |
| Article 20(1) | Article 58 |
| Article 20(2) | Article 62 |
| Article 20(3), first subparagraph | Article 59 |
| Article 20(3), second subparagraph | Article 60 |
| Article 20(3), third subparagraph | Article 63 |
| Article 20(4) | Article 61 |
| Chapter VIII | Section 3 of Chapter V |
| Article 21 | Article 16 |
| Article 22 | Article 14 |
| Chapter IX | Chapter XII |
| Article 23 | Article 65 |
| Annex I | Annex I |
| Annex II | Annex III |
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