Directive 2008/117/EC van 16 December 2008 has been published in the Official Journal of the European Union, to amend Directive 2006/112/EC regarding the fight against VAT fraud in intra-Community circulation, as well as Regulation (EC) no. 37/2009 of 16 December 2008 to amend Regulation (EC) no. 1798/2003 concerning administrative cooperation on VAT matters (OJ EU, 20 January 2009, no. L 14, 1 and 7).

These are measures to enable a more rapid exchange of data between the EU Member States so that cases of fraud (e.g. circuit fraud) are detected more quickly. So as not to increase the administrative burden on businesses excessively, the conditions are limited on principle to supplies of goods.

As a general rule, intra-Community reports will need to be filed on a monthly basis as of 1 January 2010.

The EU Member States do have the possibility to allow companies that make intra-Community supplies of goods for less than 50 000 EUR per quarter (100 000 EUR up to 31 December 2011) and provide intra-Community services (with no threshold amount) to file their intra-Community reports on a quarterly basis.

As for the aforementioned threshold amount of 50 000 EUR, the calendar quarter to which the intra-Community report refers is of course taken into account, as well as the four preceding quarters. In other words, EU Member States can allow companies that made intra-Community supplies of goods for less than 200 000 EUR in 2009 to continue to file their intra-Community report on a quarterly basis, as long as the threshold value of 50 000 EUR per quarter continues to be respected.

With respect to the obligation to provide information on intra-Community services, which comes into force on 1 January 2010 as a result of the previously accepted VAT package, filing continues to be on a quarterly basis. However EU Member States may require companies obliged to report their intra-Community supplies of goods on a monthly basis to include their intra-Community services in their intra-Community report on a monthly basis as well.

The measure taken will be evaluated by the European Commission by 30 June 2011.