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Parliamentary questions
PDF 103kWORD 18k
9 February 2018
Question for written answer E-000852-18
to the Commission
Rule 130
Pina Picierno (S&D)

 Subject:  Scope of VAT application — Reverse charging between consortia and consortium members
 Answer in writing 

The 2016 Stability Law, with regard to the application of VAT, extended the obligation to apply reverse charging between consortia and consortium members where the consortia are successful tenderers for contracts offered by public bodies, to whom they will issue split payment invoices.

The law intends to safeguard the financial aspect of a consortium which, due to the split payment, would find itself with an ongoing VAT credit. Since the consortium will be dissolved once the work is concluded, the recovery of this credit would be extremely complex.

The law is not currently in force, as the EU has not authorised application of the derogation under Article 395 of Directive 2006/112/EC, which states that ‘the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures for derogation from that directive in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance’.

Circular 20/E/2016, issued by the Italian Revenue Agency, refers to the need to obtain prior authorisation from the EU in order to apply the law.

In the light of the above, can the Commission answer the following question:

Does it have any intention of making a proposal for a derogation and, if so, when?

Original language of question: IT 
Last updated: 22 February 2018Legal notice