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25.1.2013 Official
Journal
of
the
European
Union L
22/17
COUNCIL IMPLEMENTING DECISION
of 22 January 2013
amending Implementing Decision 2010/39/EU authorising the Portuguese Republic to apply a
measure derogating from Articles 168, 193 and 250 of Directive 2006/112/EC on the common
system of value added tax
(2013/56/EU)
THE COUNCIL OF THE EUROPEAN UNION,
(5) The
measure
derogates
from
Article
193
of
Directive
2006/112/EC, which governs the liability to pay the
VAT, by establishing authorised firms to which the
Having regard to the Treaty on the Functioning of the European
scheme applies as the person liable for the VAT borne
Union,
on their resellers’ supplies of goods to final consumers.
Having regard to Council Directive 2006/112/EC of
(6) The
measure
derogates
from
Article
250
of
Directive
28 November 2006 on the common system of value added
2006/112/EC, which governs the obligation to submit
tax ( 1 ), and in particular Article 395(1) thereof,
a VAT return, by transferring to authorised firms the
obligation to submit a VAT return relating to the
goods which they have supplied to the reseller and
Having regard to the proposal from the European Commission,
relating to the supply of those goods to the final
consumers.
Whereas:
(7) The
derogating
measure
may
only
be
applied
to
firms
(1) By
letter
registered
with
the
Secretariat-General
of
the
whose total turnover is derived from doorstep sales made
Commission on 18 April 2012, Portugal requested auth
by resellers acting in their own name and on their own
orisation to continue to apply a measure that was
account, provided that all products sold by the firm
previously granted by Council Implementing Decision
appear in a pre-established list of the prices applicable
2010/39/EU (
at the final consumption stage and the firms sell their

2 ), derogating from the provisions of
Directive 2006/112/EC governing the right of deduction,
products directly to resellers who, in turn, sell them
the person liable to pay the tax and the obligation to
directly to final consumers.
submit a value added tax (VAT) return.
(8) The
derogating
measure
has
the
effect
of
ensuring
that
the VAT collected at the retail sale stage on sales of
(2) In
accordance
with
the
second
subparagraph
of
Article 395(2) of Directive 2006/112/EC, the
products coming from authorised firms is actually paid
Commission informed the other Member States by
to the Treasury, thereby helping to prevent tax fraud. It
letter dated 1 June 2012 of the request made by
also facilitaties the tax administration by simplifying the
Portugal. By letter dated 6 June 2012, the Commission
arrangements for collecting VAT and reducing the
notified Portugal that it had all the information necessary
resellers’ obligations in relation to VAT.
to consider the request.
(9) According
to
the
information
provided
by
Portugal,
the
legal and factual situation which justified the application
(3) The
derogating
measure
pursued
by
Portugal
deviates
from the provisions of Directive 2006/112/EC, as it
of the derogating measure has not changed and
allows for the application of a special optional scheme
continues to exist. Portugal should therefore be auth
concerning particular firms acting in the doorstep sales
orised to apply that measure during a further period,
business that fulfil specific conditions, where authorised
but limited in time in order to allow for a review of
by the competent tax authorities (‘authorised firms’).
the necessity and effectiveness of the derogating measure.
Those authorised firms apply a particular business
model by selling their products directly to interposed
(10) Where
Portugal
considers
a
further
extension
beyond
resellers who, in turn, sell the same products directly
2015 necessary, a report on the application of the
to the final consumers.
derogating measure should be submitted to the
Commission together with the extension request by
31 March 2015 in order to reserve sufficient time for
(4) The
measure
derogates
from
Article
168
of
Directive
the Commission to examine the request and, in case the
2006/112/EC, which governs a taxable person’s right
Commission would come forward with a proposal, for
to deduct VAT charged on goods and services supplied
the Council to adopt it.
to him for the purposes of his taxed transactions, by
granting authorised firms the right to deduct the VAT
payable or paid by their resellers for the corresponding
(11) The
derogating
measure
will
have
only
a
negligible
effect
goods that have been supplied to those resellers.
on the overall amount of the tax revenue of Portugal
collected at the stage of final consumption and will
( 1 ) OJ L 347, 11.12.2006, p. 1.
have no adverse impact on the Union’s own resources
( 2 ) OJ L 19, 23.1.2010, p. 5.
accruing from VAT.

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L 22/18
EN
Official Journal of the European Union
25.1.2013
(12) Implementing
Decision
2010/39/EU
should
therefore
be
Article 2
amended accordingly,
This Decision shall take effect on the day of its notification.
HAS ADOPTED THIS DECISION:
It shall apply from 1 January 2013.
Article 1
Implementing Decision 2010/39/EU is hereby amended as
follows:
Article 3
This Decision is addressed to the Portuguese Republic.
(1) In second paragraph of Article 4, the date ‘31 December
2012’ is replaced by that of ‘31 December 2015’;
(2) The following article is inserted:
Done at Brussels, 22 January 2013.
‘Article 4a
Any request for the extension of the measure provided for
For the Council
in this Decision shall be submitted to the Commission by
31 March 2015 and shall be accompanied by a report on
The President
the application of that measure.’.
M. NOONAN

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