Maltese MEP Alfred Sant told the European Parliament in Strasbourg that proposed changes on taxation of trade between EU member states could eventually weaken the ability of Member States to enforce VAT and could reduce the flexibility of the Member States in deciding about zero rates or reduced VAT rates. The Maltese MEP, explaining why he abstained on the report ‘VAT: Definitive system for the taxation of trade between Member States’, warned that this reform should be carefully framed to avoid such consequences.
This report is part of the broader ongoing VAT reform, launched by the European Commission in 2016, aimed at rebooting tax rules so that businesses can reap all the benefits of the Single Market and become more fraud resilient.
The Maltese MEP said this definitive VAT system of taxation of trade aims to boost efforts to reduce the VAT gap. It introduces simplifications that reduce companies’ administrative costs. By replacing the current system by a single procedure, it could facilitate business to business transactions. Moreover, by introducing the concept of “Certified Taxable Person”, it establishes the status of a reliable taxable person, ultimately facilitating trade and making life easier for companies operating cross-border.
“These are highly desirable outcomes. However, such reforms should be carefully framed. Member states need to be sure that where applicable, they retain existing guarantees to apply zero rates on food and pharmaceuticals even after the introduction of the definitive VAT system. Any subsequent price increases that might then follow in the wake of the definitive system would be totally unacceptable.”
Dr Sant emphasised that this tax reform should by no means weaken the measures by which taxes are collected or the incentives and safeguards that make for a robust VAT system. Also, by shifting the responsibility for tax reporting on the supplier in another member state, the definitive system risks removing a tool from the hands of member states, in their quest to collect taxes due to them.
“For these reasons I have abstained on the final vote.” remarked the Maltese MEP.
The report was approved by 493 votes in favour, 48 votes against and 137 abstentions.
Maltese Version – ALFRED SANT IWISSI KONTRA T-TNAQQIS FIL-FLESSIBILITA` TAR-RATI TAL-VAT GĦALL-ISTATI MEMBRI TAL-UE
Il-proposti fuq it-tassazzjoni fis-settur tal-kummerċ bejn l-Istati Membri tal-UE jistgħu jdgħajfu s-saħħa tal-Istati Membri u jnaqqsu l-flessibilita` tagħhom li jiddeċiedu dwar rati mnaqqsa jew ta’ rati żero tal-VAT. Dan qalu Alfred Sant fil-Parlament Ewropew fi Strasburgu meta spjega għaliex astjena fuq ir-rapport ‘VAT: Sistema definittiva għat-tassazzjoni tal-kummerċ bejn l-Istati Membri’. L-MEP Malti wissa li din ir-riforma għandha titfassal b’attenzjoni sabiex jiġu evitati konsegwenzi bħal dawn.
Ir-rapport huwa parti mir-riforma kontinwa tal-VAT, imnedija mill-Kummissjoni Ewropea fl-2016, u immirata biex in-negozji jgawdu l-benefiċċji kollha tas-Suq Komuni u jsiru aktar reżiljenti għall-frodi.
L-Ewroparlamentari qal li din is-sistema definittiva tal-VAT fuq il-kummerċ għandha l-għan li żżid l-isforzi biex tnaqqas id-differenza bejn kemm għandha tinġabar VAT u kemm effettivament qed tinġabar. Tista’ tissimplifika l-proċeduri biex jitnaqqsu l-ispejjeż amministratttivi tal-kumpaniji u tiffaċilita transazzjonijiet bejn negozju u ieħor. Barra minn hekk bl-introduzzjoni tal-kunċett ta’ “Certified Taxable Person”, tistabbilixxi l-istatus ta’ persuna taxxabbli affidabbli, fl-aħħar mill-aħħar tiffaċilita l-kummerċ u tagħmilha aktar faċli għall-kumpaniji li joperaw fi stat membru u jagħmlu l-kummerċ fi stat membru ieħor.
“Dawn huma riżultati mixtieqa ħafna. Madanakollu, dawn ir-riformi għandhom jitfasslu b’attenzjoni. L-Istati Membri għandhom ikunu ċerti li fejn hu applikabbli, jżommu l-garanziji eżistenti biex japplikaw rati żero fuq l-ikel u l-farmaċewtiċi anke wara l-introduzzjoni tas-sistema definittiva tal-VAT. Kwalunkwe żidiet fil-prezz li jistgħu jinqalgħu wara d-dħul tas-sistema definittiva jkunu totalment inaċċettabbli.”
Dr Sant emfasizza li din ir-riforma fit-taxxa ma għandhiex iddgħajjef il-miżuri li bihom jinġabru t-taxxi jew l-inċentivi u s-salvagwardji li jagħmlu s-sistema tal-VAT b’saħħitha. Billi r-responsabbilta` tar-rapportaġġ tal-VAT tmur fuq il-fornitur fi Stat Membru ieħor, bis-sistema definittiva proposta hemm riskju li tneħħi l-istati membri tal-UE jitilfu għodda biex jiġbru t-taxxi dovuti lilhom.
“Għal dawn ir-raġunijiet qed nastjeni fuq il-vot finali.” irrimarka l-MEP Malti.
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