Requirements for payment service providers regarding VAT fraud

Topic area:
Status: 02.03.2020 |
Aktuell
Key words:
Amendment
Initiative
Official name
COUNCIL DIRECTIVE (EU) 2020/284 of 18 February 2020 amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers
Type
Directive
Level 1
Initiator
EU
Submitted
Doc. code
2020/284
Summary
Status
Status

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Current version
Final version
18.02.2020
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Directive on the common system of value added tax (binding, Main version, EU)
Implementation of the directive for payment service providers (binding, Amendment, NL)
Annual Tax Act 2022 (binding, Amendment, DE)
Combating VAT fraud (CESOP) (non-binding, Amendment, EU)
Reporting of payment data by payment service providers (CESOP Implementation Act 2023) (binding, Amendment, AT)
Level 2
–
Level 3 / Other
Reporting of payment data transmission to the Central Electronic System of Payment information (CESOP) (binding, EU)
Special obligations for payment service providers (Section 22g UStG) (binding, Supplement, DE)

Source: EU, 2020/284, 2020