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| Kas | Šalis | Ką parašė |
|---|---|---|
| Finnish Commerce Federation | FI | ces would increase expenses related to invoicing. 3 (3) 4 April 2023 IBAN number According to the proposal subparagraph 17 of the Article 226(1) requires reporting of the IBAN number of the bank account to which the payment of the invoice is made or another id ↗ |
| Verband der Automobilindustrie e. V. | DE | ngen in einer Rechnung weiterhin möglich sein. Ref. Ares(2023)2438377 - 04/04/2023 2 Zusätzliche verpflichtende Rechnungsangaben (Artikel 226) Die Kommission hält es für notwendig, den Inhalt der Rechnung um weitere obligato- rische Datenelemente zu ergänzen ( ↗ |
| Confederation of Swedish Enterprise | SE | dade 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. Förslag om att två (2) dagar efter utfärdande ↗ |
| Deutsche Industrie- und Handelskammer (DIHK) | DE | älligkeitsdatums der Zahlung – bzw. im Fall der Vereinbarung von Teilzahlungen den Betrag und die Fälligkeit jeder Teilzahlung – (Artikel 226 Nr. 18 MwStSystRL-E) ist aus unserer Sicht nicht erforderlich. Petitum: Auf die zusätzlichen Rechnungsangaben / Melded ↗ |
| IDSt e.V. | DE | ly the tracking of payment flows is to be relevant for VAT in the context of the intended reporting obligations. The provision of Article 226 No. 18 of the Draft VAT Directive is therefore disproportionate. Request Article 226 No. 18 of the Draft VAT Directive ↗ |
| PwC IL | BE | 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 271 • Overall implementation timing The i ↗ |
| IDSt e.V. | DE | data security through data minimisation (Art. 5 No. 1 c) of the EU GDPR). In particular, if data has to be reported according to Article 226 nos. 6 and 8 of the VAT Directive, all purchasing relationships and conditions of European companies are stored in a c ↗ |
| Handelsverband Deutschland - HDE e.V. | DE | änden oder Dienstleistungen und Ausstellung der Rechnung in keinem Fall die in Art. 222 Abs. 1 genannte Frist überschritten wird. Art. 226 MwStSystRL-E sieht die Einführung zusätzlicher Rechnungsangaben vor. Gem. Art. 226 MwStSystRL-E Nr. 17 ist die IBAN oder ↗ |
| MDDP Michalik Dłuska Dziedzic i Partnerzy SA | PL | spowoduje znaczące utrudnienia administracyjne i systemowe (np. w zakresie usług transportowych). b) W art. 226 Dyrektywy VAT postulujemy, aby w przypadku identyfikatora rachunku bankowego jako obowiązkowego elementu faktury ograniczyć konieczność zastosowania ↗ |
| Deutscher Steuerberaterverband e.V. | DE | Herangehensweise findet sich jedoch im Vorschlag nicht. Anstelle des Abbaus nicht erforderlicher Datensätze nach Art. 226 der Mehrwertsteuersystem-Richtlinie, enthält der Vorschlag sogar drei weitere Datensätze, die dem umfangreichen Katalog hinzugefügt werden ↗ |
| European Association of Co-operative Banks (EACB) | BE | been identified, for example a wrong number of the supplied goods. Moreover, as regards the content of invoices as stipulated in Article 226, clarity should be provided on what data needs to be reported in cases when no payment has been stipulated, for exampl ↗ |
| PostEurop | BE | vices giving rise to successive statements of account or successive payments. 3.5. New data elements to be included in invoices – Article 226 A first proposed new invoice element is the IBAN number of the supplier’s bank account to which the payment will be ma ↗ |
| Insurance Europe | BE | maintenance of the existing Article 223, allowing the use of summary invoices. New data elements requirements (Article 4 amending Article 226 of the VAT Directive) All national invoicing regulations already have their fair share of mandatory data points requir ↗ |
| German Banking Industry Committee | DE | ulated, but the return service is provided in the form of a counter- performance, for example in the case of an exchange service (Art. 226 No. 17 and No. 18- proposal). • From a practical point of view, the omission of a monthly collective invoice is associate ↗ |
| Federation of German Industries | DE | gnized as services giving rise to successive statements of account or successive payments. New mandatory content of the invoices: Article 226 The aim of the new reporting system is to provide the necessary information to tax administrations while minimising th ↗ |
| Zentralverband des Deutschen Handwerks (ZDH) | DE | rten Tag nach Leistungserbrin- gung noch keine Rechnung erhalten hat? ZDH 2023 Seite 5 von 7 Neue Pflichtangaben in der Rechnung (Art. 226, 164 Abs. 1) Der Richtlinien-Vorschlag sieht neue Pflichtangaben (z. B. der vereinbarte Zeitpunkt, die Bankverbindung und ↗ |
| Christian AMAND | BE | t 369b(a) and (e) (OSS) + 369(g) (VAT return) + new art. 222(2) (issue of invoices) + new art. 218 (format of the invoice) + new art. 226 (content of the invoice) + new art. 222(1)(date of issue of the invoice no later than 2 working days following the charge ↗ |
| FNFE-MPE | FR | n entend par facture électronique structurée, une facture électronique qui contient a minima les mentions obligatoires listées en Article 226 de la présente Directive, sachant qu’une facture contient d‘autres informations, relevant d’autres réglementations ou ↗ |
| FedEx Express | NL | 33 except where a taxable person is making use of the special scheme in Section 3 of Chapter 6 of Title XII”. Another example is article 226, which mentions “Without prejudice to the particular provisions laid down in this Directive, only the following detail ↗ |
| Siemens AG | DE | impossible by the provision of Article 226 No. 17 VAT Directive, which allows the indication of only one bank account. In addition, there are numerous deliveries or services for which no payment is made, but, for example, offsetting with deliveries or services ↗ |
| InHouse Tax Forum | BE | global concept? o The date on which the payment of the supply of goods or services is due. Is a payment term also sufficient? • [Art. 226] The European Commission made in its proposals reference to Directive 2014/55/EU of the European Parliament and of the Co ↗ |
| Onyx CenterSource | US | en challenged, a few Member States have violated the VAT Directive, especially the closed-ended content requirements set forth by Article 226, and freedom of format guaranteed by Article 217. Among the most notable examples, Portugal has required a tax authori ↗ |
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