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| Kas | Šalis | Ką parašė |
|---|---|---|
| INDEPENDENT RETAIL EUROPE | BE | form economy, as this will curb tax evasion and create a level-playing field. Moreover, the general extension (through a modified article 194) of the reverse charge mechanism in B2B cases to all transactions where the supplier is not established (for VAT purpo ↗ |
| International VAT Association | BE | the input VAT, hence a breach of the neutrality principle. We nevertheless understand from the wording of the proposed version of article 194, “the Member States shall allow that the taxable person liable for the payment of VAT is the person to whom the goods ↗ |
| Confederation of Swedish Enterprise | SE | ör att minska kravet på lokala momsregistreringar. Möjligheten till lokal omvänd beskattning B2B ska tillåtas av medlemsstaterna (artikel 194) och föreslår att sådana transaktioner ska rapporteras i en periodisk sammanställning från 2025. Förändring görs för a ↗ |
| Teya Services Ltd. | GB | the European single market and save time for both firms and tax authorities. We welcome the Commission’s proposed modification to Article 194, requiring that Member States accept the application of the reverse charge mechanism for B2B transactions where a supp ↗ |
| CFE Tax Advisers Europe | BE | s to ensure that they are as simple and speedy as possible. (vi) CFE Members have identified a potential new issue in relation to Article 194 as concerns the registration of foreign taxable persons in a Member State, that Member States can do so under its own ↗ |
| Deutscher Steuerberaterverband e.V. | DE | nimiert werden. IV. Ausweitung des Reverse-Charge-Verfahrens ab 2025 Bislang ist die Anwendung des Reverse-Charge-Verfahrens nach Art. 194 Abs. 1 Mehrwertsteuersystem-Richtlinie als Wahlrecht für die Mitgliedstaaten ausgestaltet. Diese legen aktuell gem. Art. ↗ |
| IDSt e.V. | DE | e reverse charge mechanism. Otherwise, there would be a risk of a "ping-pong" between the application of the reverse charge under Article 194 of the Draft VAT Directive and its non- application, especially in the case of successive supplies by non-established ↗ |
| Handelsverband Deutschland - HDE e.V. | DE | des Reverse-Charge-Verfahrens in B2B-Fällen auf alle Umsätze nicht im Leistungsland ansässiger Unternehmer durch Art. 194 MwStSystRL-E verlagert zudem die Steuer- schuld auf den ansässigen Leistungsempfänger und verringert künftig die Entstehung „ausländischer ↗ |
| Zentralverband des Deutschen Handwerks (ZDH) | DE | die Betriebe sichern sich damit gegen Zahlungsausfälle ab. 2. Umsatzsteuer-Registrierung Wahlrecht Reverse-Charge (Art. 194) Das Wahlrecht, ob bei der Ausführung von (Bau-)Leistungen Reverse-Charge angewen- det werden soll oder nicht in Fällen, in denen der le ↗ |
| IDSt e.V. | DE | nts. It must be made clear that non-established taxable persons whose output supplies would in principle fall within the scope of Article 194 of the Draft VAT Directive may voluntarily register for VAT in the Member State of taxation in order to be able to rec ↗ |
| PwC IL | BE | be refunded through the appropriate refund system. To simplify and avoid unnecessary registrations (please see our comment under article 194), an extension of the OSS system to also include input VAT deductions would be welcome. This view is supported by the ↗ |
| Deutsche Industrie- und Handelskammer (DIHK) | DE | – Optionale Umkehr der Steuerschuld bei Leistungen nicht ansäs siger Unternehmen und Meldepflicht in der ZM Gem. Artikel 194 MwStSystRL-E gestatten die Mitgliedstaaten den Unternehmen, die nicht in ihrem Gebiet ansässig sind, ihre in diesem Mitgliedstaat erbr ↗ |
| Deloitte | BE | es not covered by the reverse charge mechanism (see below), or to report zero rated export supplies. The proposed modification of article 194 of the VAT Directive to allow taxpayers not established in the member state of taxation to apply a domestic reverse ch ↗ |
| Christian AMAND | BE | ludes transactions taking place abroad. Supplies of goods and services subject to the reverse charge mechanism in accordance with Article 194 will also be included in the recapitulative statements and consequently in the digital reporting requirements. ↗ |
| IDW Institut der Wirtschaftsprüfer in Deutschland e.V. | DE | Rechnungen für innergemein- schaftliche Lieferungen nach Art. 138 MwStSystRL und Lieferungen und Dienst- leistungen, für die nach Art. 194 und 196 MwStSystRL der Leistungsempfänger die Steuer schuldet, zu überdenken. ↗ |
| FedEx Express | NL | 267, we notice that this mentions Member States shall take the measures necessary to ensure that persons who, in accordance with Article 194 or 204, are regarded as liable for payment of VAT, instead of a taxable person who is not established in their territo ↗ |
| Institute of Chartered Accountants in England and Wales | GB | not established within the EU. Our members have however noted that the proposals to extend the One Stop Shop (OSS) and to render article 194 as a compulsory provision in the Directive will not allow non-established businesses to offset any locally incurred VA ↗ |
| InHouse Tax Forum | BE | acquisition of goods, transactions subject to art. 194 & 196 should not be reported by the acquirer? • [Art. 223] Elimination of the possibility to issue summary invoices. Summary of invoices subject to DRR cannot longer be issued while this is currently a maj ↗ |
| Siemens AG | DE | framework. This is all the more important as comprehensive reporting obligations are linked to the reverse charge mechanism under Article 194 of the VAT Directive (see below). It is also necessary to clarify whether the recipient of the supplies of goods or se ↗ |
| Autorités françaises | FR | iens réalisées par un assujetti non établi Les autorités françaises qui ont déjà transposé en droit interne la faculté prévue à l’article 194 de la directive TVA sont favorables à ces évolutions proposées par la Commission. ↗ |
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