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,*,Fare clic per modificare lo stile del titolo,Fare clic per modificare gli stili del testo dello schema,Secondo livello,Terzo livello,Quarto livello,Quinto livello,Fare clic per modificare lo stile del titolo,Fare clic per modificare gli stili del testo dello schema,Secondo livello,Terzo livello,Quarto livello,Quinto livello,*,The forthcoming statistics on intra-community services in the framework of the new EU Regulation on VAT taxation,Paola Anitori-ISTAT,2nd WPTGS,Paris 16-18/11/2021,General outline(1),Directive 2021/8/EC(taxation purposes):,the place of VAT taxation where the recipient is established,Supplier taxable person,Recipient established in another EU Member State,“Reverse charge rule invoice net of VAT,It depends on Derogations(and on how the national law will apply EC Regulation),General outline(2),taxable person,Physical person being also,economic operator,;,Non-taxable legal person,identified for VAT purposes,;,Taxable person carrying out also activities not considered taxable in a general sense.,Non-taxable person,relates to all the remaining categories including private consumers.,General outline(3),Generic services General rule,Special services Derogation,Place of supply of services by type of service and type of recipient,N.B:“consumed is intended in a wide sense.See further on,General outline(4),Generic services,Special service,all services not derogated,including,Advertising,Banking,financial,insurance services,Supply of staff,Radio and TV broadcasting,Telecommunication(from 2021),Intermediaries,Services connected with immovable properties,Supply of transport(goods and passengers),Service connected with movable properties(processing),Restaurants and catering(even on board of vessels etc.),Hiring of means of transport(from 2021),General outline(5),Examples of“special services subject to derogation(see Annex 1),PROCESSING,Technical aspects of Intrastat-services (1),Taxable persons obliged to fill in a,listing of the services provided,Required variables:,VAT number of the supplier,Partner Vat Number,Amount in Euro,ID invoice,Type of Service(6 digit CPA codes),Mode of providing the,service(one-time,periodical),Type of payment,Country of payment,VIES,VARIABLES,OTHER,VARIABLES,Technical aspects of Intrastat-service (2),data collection made exclusively,via web,even for small business.,collection regards both,supplied,and,received,services.,periodicity of the listings according to an exemption,threshold of 50.000 euros,(monthly listings if the threshold is exceeded in each month of the previous quarter;otherwise quarterly statements),Technical aspects of Intrastat-services (3),Inward/outward processing always declared as a service,CPA2021 to classify services(link with EBOPS2021 and BPM6),The deadline for electronic transmission of the statement to the national Revenue Agency anticipated(19th of the following month),Impact on Intrastat-goods,(1),unique exemption threshold,of 50.000 euros for both services and goods regardless to the flow,as displayed in the table.,About 20.000 firms will become monthly declarants =,growing accuracy of short-term data expected,Impact on Intrastat-goods,(2),same periodicity for goods and services,within each flow(if a firm is a monthly declarant for services it will be a monthly declarant for goods and vice versa),different periodicity for dispatches and arrivals if a firm deal with both flows.,EDI data transmission in order to,stop paper declarations,often transmitted in late,deadline for sending the statement anticipated from the 25th to the 19th of the following month.,outward/inward processing,declared not only in the section for services but also in the section for goods.,Perspectives for FTS,NA and FATS statistics(1),FRAMEWORK:,Use of administrative data,to integrate sample surveys,a practice supported by Eurostat,Intrastat-services is a good chance to integrate the existing system based on sample surveys with fiscal records,NA,FATS,and,BoP,statistics potential beneficiaries in terms of relevance,coverage,accuracy and timeliness,FTS,in goods complemented by data on services,Perspectives for FTS,NA and FATS statistics(2),Methodological work needed,to reconcile the new data source to the existing statistical frame,Internal WG with representatives of the production,lines interested to the data to carry on reconciliation(definitions,regulations,concepts etc.),FTS unit will analyze data,coming in during 2021,Reconciliation with BoP data relating to Extra-Ue trade(sample survey)when data are validated,First result expected by end of 2021,
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