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| Kas | Šalis | Ką parašė |
|---|---|---|
| International VAT Association | BE | ion of data, as it is unlikely that public holidays combined with weekends would be this long in practice. I.III Summary invoices Article 223 of Directive 2006/112/EC currently allows businesses to issue ‘Summary’ invoices. ↗ |
| INDEPENDENT RETAIL EUROPE | BE | groups of SME retailers 5 The proposed deletion of article 223 would end the possibility to issue summary invoices. Such a change would be extremely detrimental to SMEs and to cooperative groups of independent (SME) retailers. Concerning the detrimental effect ↗ |
| Verband der Automobilindustrie e. V. | DE | siert und in allen EU-Ländern gleich bemessen sein sollte. Abschaffung der Möglichkeit, zusammenfassende Rechnungen auszustellen (Artikel 223) Mit dem Kommissionsvorschlag wird die Möglichkeit der Ausstellung zusammenfas- sender Rechnungen gestrichen. Wir weis ↗ |
| Confederation of Swedish Enterprise | SE | ast två (2) dagar efter den beskattningsgrundade händelsen. Vidare förslås att möjligheten till samlingsfaktura slopas från 2028 (artikel 223). Innehållet i fakturan utökas (artikel 226) bland annat med IBAN-uppgifter eller motsvarande samt betalningsdatum. Fö ↗ |
| European Fund and Asset Management Association (EFAMA) | BE | fighting against VAT fraud (e.g. DAC7 or Central Electronic System of Payment information (CESOP)) foresee a much longer delay. - Article 223 (to be deleted) Summary invoices must be maintained because they are an extremely useful tool in case of long-term rel ↗ |
| PostEurop | BE | deadline should not apply to services exempt from VAT. • The term “chargeable event” should be clarified. 3.4. Summary invoices – Article 223 As from 1 January 2028 summary invoices cannot be issued anymore if the proposal is adopted. A general elimination of ↗ |
| Handelsverband Deutschland - HDE e.V. | DE | ist, innerhalb derer die Rechnung ausgestellt wird, nicht kürzer als 4 Wochen nach Entstehung des Steuertatbestandes zu bemessen. Art. 223 MwStSystRL-E soll laut dem vorliegenden Entwurf ersatzlos gestrichen werden. Dadurch wären Sammelrechnungen nicht mehr mö ↗ |
| IDSt e.V. | DE | ticle 222 (1) of the Draft VAT Directive is sensible and guarantees the functioning of the Internal Market. 3. On the deletion of Article 223 of the VAT Directive The general and undifferentiated abolition of the Member States' option to allow for monthly coll ↗ |
| PwC IL | BE | egarding the taxable event deviate from Member State to Member State. • Elimination of the possibility to issue summary invoices: Article 223 • Content of the invoices: Article 226 • Digital reporting system for intra-Community transactions: Articles 262 to 27 ↗ |
| Zentralverband des Deutschen Handwerks (ZDH) | DE | s ist dies kritisch zu sehen. Diese Angaben sind zur Betrugsbekämpfung nicht unbedingt notwendig. Abschaffung der Sammelrechnung (Art. 223) Sammelrechnungen sollten möglich bleiben, wenn die Leistungen innerhalb eines bestimmten Zeitraums nacheinander erfolgen ↗ |
| German Banking Industry Committee | DE | of a monthly collective invoice is associated with a considerable additional effort in invoicing (omission of Art. 223 VAT Directive) and should be reconsidered, although this is a logical consequence of sales-related quasi real-time reporting. • Furthermore, ↗ |
| IDSt e.V. | DE | ly related matters, for example in project business, may still be invoiced together. In general, the undifferentiated deletion of Article 223 of the VAT Directive violates the principle of proportionality under EU law, as the possibility of monthly collective ↗ |
| Federation of German Industries | DE | VAT exempt services are invoiced within a particularly short deadline. Elimination of the possibility to issue summary invoices: Article 223 The Commission's proposal removes the possibility of issuing summary invoices, as this supposedly is contrary to the a ↗ |
| European Association of Co-operative Banks (EACB) | BE | al separate supplies of goods or services instead of many separate invoices, we urge the Commission to reevaluate the deletion of Article 223 of Directive 2014/55/EU with the view to increase the efficiency. Finally, clarification needs to be inserted as regar ↗ |
| Insurance Europe | BE | he moment when the chargeable event occurred, as provided for in the existing VAT Directive. Summary invoices (Article 4 deleting Article 223 of the VAT Directive): The elimination of the possibility to issue summary invoices, stemming from the deletion of Art ↗ |
| DGRV - Deutscher Genossenschafts- und Raiffeisenverband e.V. | DE | ld want to ensure that invoicing is done on time in all cases. We regret the planned elimination of summary invoices (deletion of Article 223). The summary invoice is widely used in business transactions and, in our experience, is a popular way of invoicing be ↗ |
| Bundessteuerberaterkammer | DE | und eindeutig ermit- telbar ist. Aufgrund der kurzen Rechnungsausstellungsfrist und dem avisierten Wegfall der Sammel- rechnung (Art. 223 MwStSystRL-E) steht zudem eine Vervielfältigung des Rechnungsvolu- mens zu befürchten. Angesichts der kurzen Frist, könnt ↗ |
| MDDP Michalik Dłuska Dziedzic i Partnerzy SA | PL | ące. 1. Obowiązki w zakresie sprawozdawczości dotyczącej VAT i fakturowanie elektroniczne a) Postulujemy odstąpienie od uchylenia art. 223 Dyrektywy VAT dotyczącego możliwości wystawiania faktur zbiorczych. Uchylenie tego przepisu wydaje się bezzasadne i stano ↗ |
| Deutsche Industrie- und Handelskammer (DIHK) | DE | für das Gros der Unternehmen nicht umsetzbar. Sie sollte deutlich verlängert werden. Verbot von Sammelrechnungen – Streichung von Artikel 223 MwStSystRL Nach dem Richtlinienvorschlag soll ab 1. Januar 2028 die Möglichkeit entfallen, zusammenfas sende Rechnung ↗ |
| IDW Institut der Wirtschaftsprüfer in Deutschland e.V. | DE | Sistema di inter- scambio übermittelt werden. Auch das geplante Verbot für Sammelrechnungen durch Streichung von Art. 223 MwStSystRL stellt einen erheblichen Eingriff in die Rechnungsstel- lungsprozesse der Unternehmen dar und führt zu einer um das Vielfache e ↗ |
| FedEx Express | NL | Are summary invoices no longer allowed from 1 January 2028? Currently, article 223 of the VAT Directive 2006/112/EC contains the following wording: “Member States shall allow taxable persons to issue summary invoices which detail several separate supplies of ↗ |
| FNFE-MPE | FR | t reculée au 1er janvier 2028, ce qui laissera le temps aux entreprises pour se préparer. 4 Suppression des factures périodiques (article 223) Le projet de Directive vise à supprimer les factures périodiques (article 223). Or il existe de nombreuses pratiques ↗ |
| Christian AMAND | BE | which the payment is due (proposed art. 226(18). 8.3.6.3. Abolition of summary invoices According to the Proposal, the existing article 223 allowing to issue summary invoices would be deleted. The reason would that the aim of the new reporting system would b ↗ |
| Fédération Bancaire Française | FR | gées par la facturation électronique opération par opération. Ainsi le secteur bancaire français souhaite que la suppression de l’article 223 de la directive TVA soit retirée de la directive européenne « TVA à l’ère du numérique ». ↗ |
| ETNO | BE | osing business to regular penalties for incorrect filing. Summary Invoices Removal of ability to issue summary invoices4F5, under Article 223 of the VAT Directive, will increase administrative costs for business, as it will result in many more invoices being i ↗ |
| 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 | ernal market to standardise a period of 15 calendar days for issuing invoices in Article 222(1) VAT Directive. 3. The deletion of Article 223 of the VAT Directive The general and indiscriminate abolition of the possibility for Member States will lead to a mult ↗ |
| Spanish VAT Services Asesores, SL | ES | nd deemed intra Community- acquisitions. 3.- Summary Invoices We believe that it would be advisable to reconsider the deletion of Article 223 of the VAT Directive, which provides for the possibility of issuing summary invoices. These invoices are of considerab ↗ |
| Fleet Cards Europe (“FCE”) | BE | nger be able to meet invoicing deadlines in case of master data errors. Elimination of the possibility to issue summary invoices: Article 223 Article 223 of the EU VAT Directive currently allows for summary invoices to be issued for several separate supplies o ↗ |
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