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| Requirements |
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| Stakeholder requirement |
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| Expected KPI |
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| Legal requirements resulting from ViDA proposals |
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| ViDA proposal amending Directive 2006/112/EC on VAT rules |
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| ViDA proposal amending Regulation 282/2011 on information required for VAT schemes |
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| ViDA proposal amending Regulation 904/2010 on VAT administrative cooperation arrangements |
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| Constraints |
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| Solution applicable to EU Member States |
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| Central VIES storage of data |
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| Operational access related requirements |
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| Management of access right/authorisation rights to the data (depending on type of data) |
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| Grant automated access to central VIES to electronic systems |
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| Grant automated access to central VIES to officials of national tax administrations and Eurofisc liaison officials |
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| Requirements the national tax administration should realize |
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| The national tax administration is able to communicate with other national tax administration |
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| The national tax administration exchanges B2B intra-community e-invoices data from the national electronic system to the central VIES |
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| Requirements serving the National Tax Administration |
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| Allow national tax administration to access data of B2B intra-community e-invoices through the central VIES |
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| Verification of data through the Central VIES |
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| Central VIES requirements |
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| The central VIES is able to conduct automatic cross-checks of the information on B2B intra-community e-invoices |
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| The central VIES is able to store exchanged B2B intra-community e-invoices data |
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| LV-Binding Power and Jurisdiction |
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| LV-Assumptions & constraints |
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| Digital Solution Functional Requirements Catalogue view |
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| Legal requirements resulting from adopted ViDA package |
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| Directive - EU - 2025/516 |
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| Regulation - EU - 2025/517 |
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| Implementing regulation - EU - 2025/518 |
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| 10 PAAF Motivation view |
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