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THE EUROPEAN COMMISSION,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 taxnote, and in particular Article 49(3) thereof,Whereas:
(1)Annex IV to Commission Implementing Regulation (EU) No 79/2012note 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)Regulation (EU) No 904/2010, as amended by Council Regulation (EU) 2020/283note, laid down the Central Electronic System of Payment information (CESOP), which is a new electronic system for administrative cooperation and fight against fraud in the field of VAT. It is therefore necessary to amend Implementing Regulation (EU) No 79/2012 as regards the statistical data needed to evaluate the functioning of CESOP.
(3)Furthermore, Council Directive (EU) 2020/285note amended Council Directive 2006/112/ECnote on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 for the purpose of monitoring the correct application of the special VAT scheme for small enterprises. To allow for the effective monitoring of the functioning of the special scheme for small enterprises, Annex IV to Implementing Regulation (EU) No 79/2012 should also be amended to include statistical data in relation to the special scheme for small enterprises.
(4)Implementing Regulation (EU) No 79/2012 should therefore be amended accordingly.
(5)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 amended in accordance with 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.
In Annex IV to Implementing Regulation (EU) No 79/2012, the following parts E and F are added:
‘Part E – Central Electronic System of Payment Information (CESOP):1.Information on the number of payees associated with a suspicious qualification per Member StateMember State | Number of payees with suspicious qualification in CESOPAT |BE |BG |CY |CZ |DE |DK |EE |ES |EL |FI |FR |HR |HU |IE |IT |LU |LV |LT |MT |NL |PL |PT |RO |SE |SI |SK |2.Number of payees qualified multiple times as suspicious by Eurofisc and reported in Question 1
a.2-5 Member States
a.both in the Member State of establishment and in other Member State(s) granting exemption in which use is made.
a.Up to 3 Member States granting exemption (excluding the Member State of establishment).
a.Less than or equal to EUR 35000;
b.6-10 Member States
b.only in other Member State(s) granting exemption but not in the Member State of establishment.
b.4 and more Member States granting exemption (excluding the Member State of establishment).Note:Data to be provided in numeric format, no decimals, no separators, for example 12345; for nil values use 0.Total number of small enterprises registered for the cross-border exemption as at 31 December of the relevant calendar year | Total number of small enterprises, as at 31 December of the relevant calendar year, that registered for the cross-border exemption during that calendar year, based on the date of commencement of that exemption | Total number of small enterprises registered for both the cross-border exemption and the Union One Stop Shop scheme as at 31 December of the relevant calendar year | Total number of small enterprises registered for the cross-border exemption as at 31 December of the relevant calendar year availing themselves of the exemption: | Total number of small enterprises registered for the cross-border exemption as at 31 December of the relevant calendar year availing themselves of the exemption in:| | | Both in the Member State of establishment and in other Member State(s) granting exemption in which use is made | Only in other Member State(s) granting exemption but not in the Member State of establishment | Up to 3 Member States granting exemption (excluding the Member State of establishment) | 4 and more Member States granting exemption (excluding the Member State of establishment)| | | | | |
b.More than EUR 35000.
c.11-20 Member States
d.21-27 Member States
3.Number of follow-up actions based on CESOP analysisTotal numbers of follow-up actions initiated:4.Detection of VAT non-compliance based on CESOP analysisMember State where VAT non-compliance cases were controlled | Total value (in Euro) of estimated VAT lossAT |BE |BG |CY |CZ |DE |DK |EE |ES |EL |FI |FR |HR |HU |IE |IT |LU |LV |LT |MT |NL |PL |PT |RO |SE |SI |SK |5.Total number of Payment Service Providers reporting payment data per Member State to CESOPMember State | Total number of Payment Service Providers reporting dataAT |BE |BG |CY |CZ |DE |DK |EE |ES |EL |FI |FR |HR |HU |IE |IT |LU |LV |LT |MT |NL |PL |PT |RO |SE |SI |SK |6.User statisticsMember State | Number of active CESOP usersAT |BE |BG |CY |CZ |DE |DK |EE |ES |EL |FI |FR |HR |HU |IE |IT |LU |LV |LT |MT |NL |PL |PT |RO |SE |SI |SK |Part F – Special scheme for small enterprises statistics:Data to be provided as ‘Member State of establishment’1.Registration data1.1.Total number of small enterprises registered for the cross-border exemption as at 31 December of the relevant calendar year.1.2.Total number of small enterprises, as at 31 December of the relevant calendar year, that registered for the cross-border exemption during that calendar year, based on the date of commencement of that exemption.1.3.Total number of small enterprises registered for both the cross-border exemption and the Union One Stop Shop (OSS) scheme as at 31 December of the relevant calendar year.1.4.Total number of small enterprises registered for the cross-border exemption as at 31 December of the relevant calendar year availing themselves of the exemption:1.5.Total number of small enterprises registered for the cross-border exemption as at 31 December of the relevant calendar year availing themselves of the exemption in:2.Reporting data2.1.Total value (in euro) of the supplies carried out in the Member State of establishment by the small enterprises registered for the cross-border exemption during the relevant calendar year as reported in the calendar quarters Q1 to Q4 or ‘0’ if reported that no supplies have been carried out.2.2.Total value (in euro) of the supplies carried out by the small enterprises registered for the cross-border exemption in the other Member State(s) in which the small enterprises avail themselves of the exemption, broken down per Member State of exemption, during the relevant calendar year as reported in the calendar quarters Q1 to Q4 or ‘0’ if reported that no supplies have been carried out.2.3.Total number of small enterprises registered for the cross-border exemption as at 31 December of the relevant calendar year whose Union annual turnover is:Note:Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, for example 12345; for nil values use 0.Member State of establishment | Total value (in euro) of the supplies carried out in the Member State of establishment by the small enterprises registered for the cross-border exemption during the relevant calendar year as reported in the calendar quarters Q1 to Q4|Note:Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, for example 12345; for nil values use 0. As Member State of establishment, the reporting Member State does not provide data for itself in this table.Other Member State(s) in which the small enterprises avail themselves of the exemption | Total value (in euro) of the supplies carried out by the small enterprises registered for the cross-border exemption in the other Member State(s) in which the small enterprises avail themselves of the exemption, broken down per Member State of exemption, during the relevant calendar year as reported in the calendar quarters Q1 to Q4AT |BE |BG |CY |CZ |DE |DK |EE |EL |ES |FI |FR |HR |HU |IE |IT |LT |LU |LV |MT |NL |PL |PT |RO |SE |SI |SK |Total |Note:Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, for example 12345; for nil values use 0.Total number of small enterprises registered for the cross-border exemption as at 31 December of the relevant calendar year whose Union annual turnover is:Less than or equal to EUR 35000 | More than EUR 35000|3.Deactivation data3.1.Total number of small enterprises registered for the cross-border exemption whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of exclusion/cessation.3.2.Total number of small enterprises registered for the cross-border exemption whose Union annual turnover exceeded EUR 100000 and whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of exclusion (Article 284e, point (a) of Directive 2006/112/EC).3.3.Total number of small enterprises that have ceased to be eligible for the cross-border exemption in any Member State granting the exemption and whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of exclusion/cessation (Article 284e, point (b), of Directive 2006/112/EC).3.4.Total number of small enterprises that have informed of their decision to voluntarily cease to apply the cross-border exemption and whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of cessation (Article 284e, point(c) of Directive 2006/112/EC).3.5.Total number of small enterprises that have informed, or it may otherwise be assumed, that their activities have ceased and whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of exclusion/cessation (Article 284e, point (d) of Directive 2006/112/EC).Note:Data to be provided in numeric format, no decimals, no separators, for example 12345; for nil values use 0.Total number of small enterprises registered for the cross-border exemption whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of exclusion/cessation | Total number of small enterprises registered for the cross-border exemption whose Union annual turnover exceeded EUR 100000 and whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of exclusion (Article 284e, point (a) of Directive 2006/112/EC) | Total number of small enterprises that have ceased to be eligible for the cross-border exemption in any Member State granting the exemption and whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of exclusion/cessation (Article 284e, point (b) of Directive 2006/112/EC) | Total number of small enterprises that have informed of their decision to voluntarily cease to apply the cross-border exemption and whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of cessation (Article 284e, point(c) of Directive 2006/112/EC) | Total number of small enterprises that have informed, or it may otherwise be assumed, that their activities have ceased and whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of exclusion/cessation (Article 284e, point (d) of Directive 2006/112/EC)| | | |
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