Skip to main content

New regulations for 2019

Skip information index

Amendment to Implementing Regulation (EU) No 79/2012 laying down rules for the application of provisions of Council Regulation (EU) No 904/2010

Reglamento de Ejecución (UE) 2019/1129 de la Comisión, de 2 de julio de 2019

por el que se modifica el Reglamento de Ejecución (UE) nº 79/2012 por el que se establecen las normas de aplicación de determinadas disposiciones del Reglamento (UE) nº 904/2010 del Consejo relativo a la cooperación administrativa y la lucha contra el fraude en el ámbito del impuesto sobre el valor añadido.

On July 3, the Commission's Implementing Regulation ( EU ) 2019/1129 of July 2, 2019, amending is published in the OJEU , with effect from 1 January 2020, the Implementing Regulation ( EU ) 79/2012, which introduces implementing provisions of the Regulation ( EU ) 904/2010, relating to administrative cooperation and the fight against fraud in the field of value added tax. 　

The purpose of such modification is:

  • Use the same electronic system to store information on imports exempt from VAT and grant automated access by other Member States to this information, specifying the data elements to be exchanged, with a view to assisting Member States to detect discrepancies in VAT declarations and possible fraud of VAT (Article 17(1)(f) and article 21, paragraph 2 bis Regulation 904/2010)

  • Establish the conditions for automated access by Eurofisc liaison officers to certain vehicle registration data (article 21 bis Regulation 904/2010)