DG TAXUD launched directive Council Directive (EU) 2020/285 on 2020 to be entered into force in 2025. In September 2022 DG DIGIT started supporting DG TAXUD co-modelling with participants in the Fiscalis WG the requirements of the new VAT schema for SMEs and a partial solution model based on eGovERA Tax Reference Architecture.
The intervention logic was as it follows:
- Policy owner (DG TAXUD) creates legislation (i.e. a directive) implying new/changes to digital public services in MSs.
- EC provides in co-creation the model with requirements and a partial design of the target solution. The still to be done work is minimized as much as possible.
- EC disseminates the model with requirements and a partial design of the target solution.
- MS finalize the still to be done on their own (i.e. procurement/own development/reuse/etc.) producing a full design of the target solution.
- MS implement the full design of the target solution.
- MS test, using EC tools (i.e. ITestBed) the implemented solutions.
The business/public value of the VAT schema for SMEs partial solution model is:
- Reducing overall “time to market”.
- Saving tax payer money in MSs avoiding to do this in each MS.
- Quality assurance means embedded in the partial design of the target solution in relation to interoperability.
- Quality control means available to check the interoperability of the implemented digital solutions.
- Reducing the risks of requests for derogations of dates for enter into force by MSs because implementation/test issues.
- Potentially, it paves the way for joint implementation/development by MSs of share building blocks (i.e. interfaces) in the delivered partial design of the target solution again, saving tax payer money in MSs avoiding to do this in each MS.
- And last, but not least, MSs participate in the co-design.
If you want to obtain more information about eGovERA and the different solutions that it offers, please visit our website: https://joinup.ec.europa.eu/collection/european-interoperability-reference-architecture-eira/solution/egovera/about