TFL Vsebine / Revija SIR*IUS

Quick Fixes' in VAT legislation and some open issues

Decembra 2018 je bila sprejeta Direktiva Sveta EU 2018/1910/ES, v katero so države članice vnesle določene hitre ukrepe zaradi poenotenja in poenostavitve prakse ter preprečevanja davčnih utaj v EU-ju. Septembra 2019 je Generalni direktorat Evropske komisije za obdavčenje in carinsko unijo sprejel Osnutek pojasnil o EU DDV spremembah v zvezi s posebno ureditvijo skladiščenja na odpoklic, zaporednih dobav in oprostitev za dobave blaga v EU-ju (''2020 hitri ukrepi''), kjer so predstavljene rešitve oziroma možni odgovori na nekatera vprašanja v zvezi z novostmi na področju DDV-ja. Novembra 2019 je bil objavljen nov dopolnjen osnutek teh pojasnil. Namen prispevka je povzeti novosti in predstaviti določene predloge TAXUD-a, ki bi zavezancem lahko pomagali pri implementaciji novosti v praksi.

EU VAT Directive 2018/1910/ES was adopted in December 2018 with an aim to unify and simplify some procedures in the EU and to prevent tax evasions. Solutions are known as 'quick fixes'. At the end of September the Commission's Directorate General for Taxation and Customs Union published Draft Explanatory Notes on the EU VAT changes in respect of call-off stock arrangements, chain transactions and the exemptions for intra-Community supplies of goods (''2020 Quick Fixes''), giving some possible solutions or answers on open questions how to implement the VAT novelties in practice. The new revised draft version of the Explanatory Notes was published in November 2019. The aim of the article is to present in brief the novelties and some of the solutions proposed that could be useful when implementing the novelties in practice.