Commission Implementing Regulation (EU) 2023/2184 of 16 October 2023 amending Implementing Regulation (EU) No 79/2012 as regards statistical data that Member States are to communicate to the Commission

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (1), and in particular Article 49(3) thereof,

Whereas:

(1) Annex IV to Commission Implementing Regulation (EU) No 79/2012 (2) sets out the list of statistical data that the Member States are to communicate to the Commission for the evaluation of Regulation (EU) No 904/2010.

(2) Council Regulation (EU) 2018/1541 (3) amended Regulation (EU) No 904/2010 to introduce a number of new administrative cooperation tools. The new rules enable, among others, the administrative enquiries of at least two Member States, the cooperation between Eurofisc working field coordinators, the European Union Agency for Law Enforcement Cooperation (‘Europol’) and the European Anti-Fraud Office (‘OLAF’), the access to information in relation to national vehicle registrations and administrative enquiries carried out jointly. It is therefore necessary to adapt the provisions in Implementing Regulation (EU) No 79/2012 as regards the statistical data needed to evaluate the functioning of Regulation (EU) No 904/2010.

(3) Title XII, Chapter 6, of Council Directive 2006/112/EC (4) provides for special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods. To allow for the effective monitoring of the functioning of these special schemes, statistics should be provided in accordance with Chapter XI of Regulation (EU) No 904/2010. To enable this, Annex IV to Implementing Regulation (EU) No 79/2012 should be amended to include statistical data in relation to those schemes.

(4) In addition, as regards the refund of VAT to taxable persons not established in the Member State of refund but established in another Member State in accordance with the procedure laid down in Council Directive 2008/9/EC (5) and in Chapter XII of Regulation (EU) No 904/2010, the provision by the Member States to the Commission of yearly statistical data on the status of VAT refunds has proven to be a useful practice. Therefore, to allow the provision of such data in a structured and uniform way across the Member States and thereby ensure the monitoring of the good functioning of the VAT refund procedure, Annex IV to Implementing Regulation (EU) No 79/2012 should be complemented with statistical data on VAT refunds.

(5) Implementing Regulation (EU) No 79/2012 should therefore be amended accordingly.

(6) This Regulation is to apply for the reporting by Member States starting from 2024. However, to provide Member States with more time to adapt to the new rules, certain information should be communicated to the Commission for the first time only from 2025.

(7) The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Administrative Cooperation,

HAS ADOPTED THIS REGULATION:

Article 1

Annex IV to Implementing Regulation (EU) No 79/2012 is replaced by the text in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 16 October 2023.

For the Commission The President Ursula VON DER LEYEN

(1) OJ L 268, 12.10.2010, p. 1.

(2) Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax (OJ L 29, 1.2.2012, p. 13).

(3) Council Regulation (EU) 2018/1541 of 2 October 2018 amending Regulations (EU) No 904/2010 and (EU) 2017/2454 as regards measures to strengthen administrative cooperation in the field of value added tax (OJ L 259, 16.10.2018, p. 1).

(4) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

(5) Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State (OJ L 44, 20.2.2008, p. 23).