"NEWS October 4, 2016-from VIES you exit but then you fall"

Posted by on Oct 4, 2016

Euroconference News

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The IRS, with a special press release yesterday, portends a possible farewell (temporary) at VIES for about 60 thousand VAT operators who did not show Intrastat statements since the first quarter of 2015.

Regulatory engagement dates back to c.d. Decree simplifications (D.L. 175/2014) which, in article 22, changed the standard VAT to allow the immediate inclusion in the list of the persons who so request VIES within the task launch (with appropriate option in the VAT registration template), or even at a later date (by means of telematic platform on the site revenue).

This change avoids the unpleasant period of "limbo" of 30 days that occurred earlier; in fact, in that time frame, the taxpayer could not engage in nor transfers or intra-Community acquisition of goods or intra-EU trade in services.

Such operations could be carried out only from the expiry of that period if, as a result of prior checking, not intervened the decision of refusal. Therefrom that subjectivity could be limited in the said tax passive period only to domestic operations and those with non-EU parties (remember, however, that this conclusion is not shared by the community and domestic law, which does not believes it can limit the detection of the existence of the operator to the presence or absence of inclusion in the list).

In addition to this facility, however, the same rule has included in paragraph 7-35 DPR 633/1972 bis of article the following prediction: "… it is assumed that a taxable person no longer carry out intra-Community transactions if has not submitted any summary list for four consecutive quarters, after the date of inclusion in that database. To this end, the Inland Revenue goes to the exclusion of VAT from the database referred to in the preceding period, by sending notification to the taxpayer ".

The IRS had pointed out, with circular No. 31/E/2014, that verification on four consecutive quarters of no Show Intra opera lists from the time of entry into force of the provision in question (i.e. from 13.12.2014), being non-influential quarters prior to the entry into force of the Decree.

That's why the verification mechanism is set in motion.

About 60 thousand subjects that did not submit recapitulative statements from the first quarter 2015 and that show characteristics of apparent inactivity will receive in the coming days, a letter from the IRS informs them that they will be deleted from the archive VIES (Vat information exchange system).

Communication is the result of a first phase of controls on the database of operators authorised to carry out intra-Community transactions.

The actual "ouster" of VAT takes place after 60 days of receipt of notice.

It is, as the Agency, a "window" period during which the taxpayer concerned to preserve the inscription can still contact the Office of the revenue to provide documentation relating to intra-Community transactions made or adjusted elements on those in progress or to be made.

Any exclusion does not affect the possibility of asking for a new post in the database directly in electronic format via Fisconline or Entratel or through designees. VIES store checks will continue in the coming months.

From the press release is not perceived, accurately, what they may be, in addition to the non-submission of Intrastat forms, the supposed symptoms of inactivity; assuming that the controls are built in an automated way casting doubt that there will be extensive changes, leaving the taxpayer's activity solve any particular cases.

Moreover, the question arises whether it would be worthwhile to enable comparison with the Agency, when with a simple computer communication who was excluded again included, without even bother to go to the Office.

It seems, however, that the demand for new admission must be filed after the expiry of 60 days from receipt of the communication, given that up to that time it was still in effect VIES operators.

In essence, to act without interruption, you must submit the instance the 61 days from receipt of the notice.

We will see what will be the content of the communication and if telematic platforms are enabled to allow a comparison lean and fast; Meanwhile, we remain convinced that the automatic exclusion mechanism linked to the mere absence of Intrastat does not meet the actual need to "cleanse" the store VIES by non-believers (VAT, that is), true purpose thought bodies to create a kind of reliability of Community operators surveyed.

by John V