Local view for "http://purl.org/linkedpolitics/eu/plenary/2001-06-12-Speech-2-305"
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"en.20010612.14.2-305"2
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". – Madam President, it gives me great pleasure to discuss the Commission's proposal on invoicing with Parliament today. This proposal stems from the SLIM exercise, during which traders themselves identified the current divergent rules on invoicing in Europe as a major obstacle to the smooth running of the internal market and the development of electronic commerce. It is an important element of the new VAT strategy adopted by the Commission last June focussing, in the short term, on simplifying and modernising the present VAT system.
Two problems have been pinpointed. Firstly, there are the 15 different sets of rules on VAT invoicing that place an enormous administrative burden on business. Various speakers have already drawn attention to that tonight. The compulsory set of requirements is indeed different in each Member State. This means that when a trader makes taxable supplies to several Member States, he has to respect different obligations when drawing up invoices in each of those countries.
The second problem is that the current legal framework for electronic invoicing also differs across Europe. In most cases it is very restrictive. Electronic invoicing is sometimes not possible at all. When it is allowed, it is subject to diverse technical requirements or to prior authorisation from the tax administrations. It is therefore extremely difficult to use it in cross-border trade. Hence the need to set up a common legal framework, for both paper and electronic invoicing. That is why the objectives of the present proposal are the following: firstly, to create a common set of 12 obligatory VAT requirements on invoices across the European Union; secondly, to set up a common legal framework for electronic transmission and storage of invoices.
By creating a single set of rules, such a new framework will enable businesses to save on administrative costs. Moreover, I should like to stress that this proposal will also enable tax administrations to carry out tax audits more efficiently. I am pleased to say that this opinion is shared by the European Parliament – as evidenced by the report drawn up by the rapporteur, for which I thank her very much indeed, on of the Commission's behalf. The Commission would like, in particular, to welcome the positive contribution of the rapporteur for the Committee on Economic and Monetary Affairs, Mrs Torres Marques, as well as the helpful ideas put forward by Mrs Plooij-van Gorsel, in her opinion on behalf of the Committee on Industry, External Trade, Research and Energy. Given that the Council is currently considering this proposal, and in view of the Commission's strong desire to address this issue in a timely manner, I believe that the most appropriate course of action at this stage would be for the Commission not to accept formally the amendments put forward by Parliament, but to endeavour to take them on board as much as possible during the negotiations with the Council. However, it will not be possible, I am afraid, to take into account some amendments, in particular those relating to the advanced electronic signature, which the rapporteur proposes to make optional rather than mandatory.
I should like to stress that the Commission's proposal is already a compromise between the most flexible and most restrictive legislation. But I should also like to stress that the electronic signature is an important tool in securing the authenticity and integrity of what is, after all, a valuable commercial document granting the right to VAT deductions.
I share the argument that there is a need to postpone the date of entry into force, to enable businesses to adapt to the new rules. But such a date could only be decided once the Council has reached agreement on the content of the proposal. I personally am confident that such an agreement will be reached rapidly. The Council has already started to discuss the proposal in detail and it will do its best to come to an agreement before the end of this year, as requested by the Stockholm Summit.
I should now like to make two remarks to Mr García-Margallo y Marfil and Mrs Kauppi. Mr García-Margallo y Marfil has reproached the Commission for not supporting the strategy which would lead to a single VAT system. The Commission's ambition remains that of a single point-of-origin VAT system. But the complaints and reproaches which Mr García-Margallo y Marfil directs at the Commission should be addressed to the Member States, since it is with them that the problem lies.
Mrs Kauppi made a remark about the costs of electronic signatures, in particular for small and medium-sized enterprises. I remind her that the costs cannot be a real obstacle, since these signatures are inexpensive. One can buy the cheapest ones for EUR 20 or EUR 30. The savings in administrative costs more than outweigh initial outlay.
In conclusion, Parliament's support for this proposal is important in order to achieve a good result. I thank Parliament and the rapporteur very much indeed."@en1
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