Article 214 of RD-Law 3/2020 introduces the following amendments to Law 37/1992 of 28 December 1992 on Value Added Tax (VAT):
In order to incorporate Council Directive (EU) 2018/1910 of 4 December 2018 into our internal regulations, the following amendments are established:
As of 1 March 2020, the application of the exemption on transfers of call-off stock from the so-called consignment stock agreements is simplified.
These are agreements concluded between business persons or professionals for the cross-border sale of goods, whereby a business person (supplier) sends goods from one Member State to another, within the European Union, to be stored in the Member State of destination at the disposal of another business person or professional (customer), who may purchase them at a later date.
At present, this operation results in a transfer of goods or an operation treated as an intra-EU supply of goods in the Member State of departure and a operation treated as an intra-EU acquisition of goods in the Member State of arrival, in both cases by the supplier.Subsequently, when the customer acquires the goods, the supplier will make a domestic delivery in the Member State of arrival where the reverse charge rule will apply and the customer will be responsible for this.The supplier is required to be identified for VAT purposes in the Member State of destination of the goods
In order to simplify these operations and reduce the administrative burden on business persons, the new rules provide that supplies of goods under an agreement for the sale of goods on consignment will give rise to a single operation:an exempt Intra-EU supply of goods in the Member State of departure by the supplier and an exempt Intra-EU acquisition in the Member State of arrival by the customer when they withdraw the goods from the warehouse.Specifically, the accrual of the operation will occur on the 15th of the month following that in which the goods are placed at the disposal of the purchaser, or on the date on which the corresponding invoice is issued if this is earlier.
In any case, business persons or professionals may opt out of the simplification by not complying with the conditions laid down for its application, which are as follows:
A transfer of goods (art. 9.3 LIVA) will be deemed to have taken place when any of the conditions</g> set out above, in particular, are not met within the twelve-month period:
From 1 March 2020, the LIVA incorporates the harmonisation of the taxation of “chain operations”.
This type of operation is carried out when the same goods, which are to be sent or transported to another Member State directly from the first supplier to the final purchaser in the chain, are the subject of </g>successive deliveries between different business persons or professionals.Thus the goods will be delivered at least to a first intermediary who will in turn deliver them to other intermediaries or to the final customer in the chain, there being only one Intra-EU transport
In order to avoid different interpretations between Member States, to prevent double or non-taxation and to increase legal certainty for operators, transport shall be considered as linked:
With effect from 1 March 2020, the conditions for applying the exemption to Intra-EU supplies of goods are amended in order to strengthen the fight against fraud in this type of operation.
To that end, the application of the exemption, together with the requirement that the goods be transported to another Member State, as a material</g> and not a formal condition, will require:
As from 6 February 2020, on the basis of Council Directive (EU) 2019/475 of 18 February 2019, the Italian municipality Campione d’Italia and the Italian waters of Lake Lugano become part of the Union’s customs territory and of the scope of Council Directive 2008/118/EC, for excise duty purposes, but are outside the territorial scope of VAT.
Article 216 of RD-Law 3/2020 introduces the following amendments to Royal Decree 1624/1992, of 29 December, which approves the Value Added Tax (VAT) Regulations, in order to adapt our internal order to Council Directive (EU) 2018/1910, of 4 December 2018, and to Council Implementing Regulation (EU) 2018/1912, of 4 December 2018:
The Implementing Regulation (EU) 2018/1912 determines the information to be included in the call-off stock records, a substantive</g> requirement for the consideration of the transfer of goods to another Member State and subsequent domestic delivery as a single Intra-EU operation.In addition, the VAT Directive provides for an obligation on the seller who dispatches goods to another Member State under an agreement for the sale of consignment goods to submit the summary declaration for Intra-EU operations.
Accordingly, with effect from 1 March 2020, the RIVA is amended to:
1. Include among those obliged to present the summary declaration of Intra-EU operations (form 349) those businessmen or professionals who send goods to another Member State within the framework of consignment sale agreements, in which they must indicate:
2. To regulate how to register these operations within the Register Book of certain Intra-EU operations
If they take over the storage of the goods, they must also register:
For those businessmen who apply the Immediate Provision of Information (SII), the obligation to register sales on consignment in the Register Book of certain Intra-EU operations through the AEAT’s E-Office is delayed to 1 January 2021.
Directive (EU) 2018/1910 provides that the declaration of the Intra-EU supply in the summary declaration of Intra-EU operations (Form 349) becomes a substantive requirement for the application of the exemption.
In this regard, in order to bring compliance with this requirement closer to the date of operation, and taking into account the low level of use by companies, the possibility of annual filing is abolished with effect from 1 March 2020.
From 1 January 2020, Article 45a of Implementing Regulation (EU) 2018/1912 establishes a harmonised system of presumptions, subject to proof to the contrary, which aims to simplify the proof of the conditions for the application of the exemption for Intra-EU supplies.
The transport of the goods to the Member State of destination shall therefore be justified by any means of proof permitted by law and shall in particular be supported by the following evidence:
1.When the seller indicates that the goods have been transported by them or by a third party on their behalf and:
2.Where the seller is in possession of a written declaration by the purchaser that the goods have been transported by them or on their behalf, stating the Member State of destination of the goods and:
de medidas urgentes por el que se incorporan al ordenamiento jurídico español diversas directivas de la Unión Europea en el ámbito de la contratación pública en determinados sectores; de seguros privados; de planes y fondos de pensiones; del ámbito tributario y de litigios fiscales.