Sales Tax State Activity Update - January 2009

Anti-fraud Measures Adopted Effective 1/1/2010

The EU Council of Ministers has formally adopted measures that will accelerate the collection and exchange of data on intra-Community transactions for both goods and services.

Under the new legislation ESL’s will be required to be filed on a monthly basis. Member States will have the option of allowing ESL’s to be filed quarterly if intra-Community supplies fall below a EUR 50,000 threshold. Member States also have the option of increasing the quarterly threshold to EUR 100,000 until December 31, 2011 after which it will revert back to EUR 50,000.

Sales listings of intra-Community supplies of services will also be filed monthly although Member States will have the option to allow quarterly filing though no threshold will be in place.

Both monthly and quarterly returns will be due one month from the end of the reporting period. Member States can require declarations to be filed electronically and must allow e-filing on request.

 

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