On 8 November, the EU Council reached a general approach on a
set of rules to facilitate detection of tax fraud in cross-border
e-commerce transactions.
This set of new rules consists of two legislative texts:
- (i) A proposal for a directive
amending Directive 2006/112/EC as regards introducing certain
requirements for payment service providers (Doc. 15508/18) ;
- (ii) A proposal for a regulation
amending Regulation (EU) 904/2010 as regards measures to strengthen
administrative co-operation in order to combat VAT fraud (Doc.
15509/18).
The objective of the proposals are (i) to put in place EU rules
which will enable Member States to collect in a harmonised way the
records made electronically available by the payment service
providers and (ii) to set up a new central electronic system for
the storage of the payment information and for the further
processing of this information by anti-fraud officials in the
Member States within the Eurofisc framework (Eurofisc
