Split Payment Mechanism in Value Added Tax of European Union Member States

Abstract

The study is based on the vulnerability of the European Union value-added tax system to value added tax fraud in today’s rapidly digitalizing economy and the search for more effective ways to combat value added tax fraud by European Union member states while transitioning to the definitive value added tax system. In this context, it presents examples from practices on how the split payment mechanism can secure value added tax claims as an alternative collection method. Within this scope, the study will explain the main mechanism of the European Union value-added tax system along with the changes made, specify the causes and consequences of value added tax losses and fraud activities that arise within this system; and discuss the functionality of this mechanism with current developments to ensure that a more effective, more reliable value added tax system enables compliant taxpayers to combat value added tax fraud.

Keywords

• European Union
• Value Added Tax
• Value Added Tax Fraud
• Missing Trader Intra-Community
• Split Payment Mechanism

Avrupa Birliği Üye Devletlerinin Katma Değer Vergisinde Bölünmüş Ödeme Mekanizması- Split Payment Mechanism

Öz

Çalışma, hızla dijitalleşen günümüz ekonomisinde, Avrupa Birliği katma değer vergisi sisteminin kaçakçılığa karşı savunmasız kalması ile nihai katma değer vergisi sistemine geçerken; Avrupa Birliği üye devletlerinin katma değer vergisi kaçakçılığı ile mücadelede daha etkin yolları araştırmasına dayanmakta ve alternatif tahsilat yöntemlerinden bölünmüş ödeme mekanizması (split payment mechanism) ile katma değer vergisi alacağının güvence altına alınabileceğine yönelik uygulamalardan örnekler vermektedir. Bu kapsamda çalışmada, Avrupa Birliği katma değer vergisi sisteminin ana mekanizması yapılan değişikliklerle birlikte açıklanacak, bu sistem içerisinde ortaya çıkan katma değer vergisindeki kayıp ve kaçakçılık faaliyetlerine yönelik sebep ve sonuçlar belirtilecek; daha etkin, daha güvenilir bir katma değer vergisi sistemi ile vergiye uyumlu mükelleflerin katma değer vergisi kaçakçılığı ile mücadele edebilmesi adına bu mekanizmanın işlerliği güncel gelişmelerle birlikte ortaya konulacaktır.

Anahtar Kelimeler

• Katma Değer Vergisi
• Katma Değer Vergisi Kaçakçılığı
• Topluluk İçi Kayıp Tüccar Kaçakçılığı
• Bölünmüş Ödeme Mekanizması

References

1. Akdemir, Tuğçe. Katma Değer Vergisinde Reverse Charge-Tersine Vergilendirme Mekanizması: Avrupa Birliği ile Türkiye Üzerine Karşılaştırmalı Analiz. İstanbul: Oniki Levha, 2019.
2. Andrzejak, Piotr. “Split Payment in VAT: Where is Split Payment Used in Europe?”. Rzeczpospolita, 16/07/2018, Erişim Tarihi: Ağustos 16, 2024, https://www.rp.pl/podatki/art1846941-split-payment-w-vat-gdzie-w-europie-stosuje-sie-podzielona-platnosc.
3. Correctiv. Grand Theft Europe: A Cross-border Investigation. May 7, (2019), Erişim Tarihi: Temmuz 2, 2024, https://correctiv.org/en/top-stories/2019/05/07/grand-theft-europe/.
4. Council Directive (EU) 2018/1910 of 4 December 2018 Amending Directive 2006/112/EC as Regards the Harmonisation and Simplification of Certain Rules in the Value Added Tax System for the Taxation of Trade Between Member States, 7.12.2018, OJ L311/3, Erişim Tarihi: Temmuz 2, 2024, chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://eur-lex.europa.eu/legal content/EN/TXT/PDF/?uri=CELEX:32018L1910.
5. Council Directive 2006/112/EC of 28 November 2006 on the Common System of Value Added Tax, OJ L347, Erişim Tarihi: Temmuz 2, 2024, chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32006L0112.
6. Council Implementing Decision (EU) 2015/1401 of 14 July 2015 Authorising Italy to Introduce a Special Measure Derogating from Articles 206 and 226 of Directive 2006/112/EC on the Common System of Value Added Tax, 18.08.2015, OJ L 207/7, Erişim Tarihi: Temmuz 2, 2024, chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32015D1401.
7. Council Implementing Decision (EU) 2019/310 of 18 February 2019 Authorising Poland to Introduce a Special Measure Derogating from Article 226 of Directive 2006/112/EC on the Common System of Value Added Tax, 22.02.2019, OJ L 51/19, Erişim Tarihi: Temmuz 2, 2024, chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32019D0310.
8. Council Implementing Decision (EU) 2022/559 of 5 April 2022 Amending Implementing Decision (EU) 2019/310 as Regards the Authorisation Granted to Poland to Continue to Apply the Special Measure Derogating from Article 226 of Directive 2006/112/EC on the Common System of Value Added Tax, 04.04.2022, OJ L 108/51, Erişim Tarihi: Temmuz 2, 2024, chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32022D0559&qid=1719911817847.

9. Council Implementing Decision (EU) 2023/1552 of 25 July 2023 Amending Implementing Decision (EU) 2017/784 as Regards the Period of Authorisation for, and the Scope of the Special Measure Derogating from Articles 206 and 226 of Directive 2006/112/EC on the Common System of Value Added Tax Taken by Italy, 27.07.2023, OJ L 188/45, Erişim Tarihi: Temmuz 2, 2024, chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32023D1552.
10. Council of the European Union. ECOFIN Report to the European Council on Tax Issues. 6.12.2018, 15082/18, Erişim Tarihi: Temmuz 2, 2024, chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://data.consilium.europa.eu/doc/document/ST-15082-2018-INIT/en/pdf.
11. Değer, Nuri. Açıklamalı ve Uygulamalı Katma Değer Vergisi Kanunu. Ankara: Yaklaşım Yayıncılık, 2016.
12. Deloitte. European Commission- Analysis of the Impact of the Split Payment Mechanism as an Alternative VAT Collection Method. Final Report, December (2017): 19-20, Erişim Tarihi: Temmuz 2, 2024, https://op.europa.eu/en/publication-detail/-/publication/b87224ad-fcce-11e7-b8f5-01aa75ed71a1/language-en.
13. Emergency Ordinance No. 78/2019 Regarding the Changes of Some Normative Acts and the Establishment of Some Measures in the Field of Agriculture, as well as for the Approval of Fiscal-Budgetary Measures (Ordonanţă de Urgenţă nr. 78 din 18 Decembrie 2019 Privind Modificarea unor Acte Normative şi Stabilirea unor Măsuri în Domeniul Agriculturii, Precum şi Pentru Aprobarea unor Măsuri Fiscal-Bugetare), Erişim Tarihi: Temmuz 2, 2024, https://legislatie.just.ro/Public/DetaliiDocumentAfis/221169.
14. European Commission. VAT Rules and Rates. Erişim Tarihi: Temmuz 2, 2024, https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm.
15. European Commission. Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee on an Action Plan on VAT Towards a Single EU VAT Area - Time to Decide. Brussels. 7.4.2016 COM(2016) 148 final, Erişim Tarihi: Temmuz 2, 2024, chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52016DC0148.
16. European Commission. Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee on the future of VAT Towards a Simpler, More Robust and Efficient VAT System Tailored to the Single Market. Brussels, 6.12.2011 COM(2011) 851 final, Erişim Tarihi: Temmuz 2, 2024, https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52011DC0851.
17. European Commission. November Infringements Package: Key Decisions. Brüksel, 8 Kasım 2018, Erişim Tarihi: Haziran 17, 2024, https://ec.europa.eu/commission/presscorner/detail/en/MEMO_18_6247.
18. European Commission. Proposal for a Council Directive Amending Directive 2006/112/EC as regards Harmonising and Simplifying Certain Rules in the Value Added Tax System and Introducing the Definitive System for the Taxation of Trade Between Member States. 4.10.2017, COM(2017) 569 final, Erişim Tarihi: Temmuz 2, 2024,chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://eur-lex.europa.eu/legal content/EN/TXT/PDF/?uri=CELEX:52017PC0569.
19. European Commission. Proposal for a Council Directive Amending Directive 2006/112/EC as regards the Introduction of the Detailed Technical Measures for the Operation of the Definitive VAT System for the Taxation of Trade Between Member States. 25.05.2018, COM(2018) 329 final, Erişim Tarihi: Temmuz 2, 2024, chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52018PC0329.
20. European Commission. Proposal for a Council Directive Amending Directive 2006/112/EC as regards VAT Rules for the Digital Age. 8.12.2022, COM(2022) 701 final, Erişim Tarihi: Temmuz 2, 2024, chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52022PC0701.
21. European Commission. VAT Gap in the EU, 2023 Report Executive Summary. Brüksel, 2023, s.5, Erişim Tarihi: Temmuz 2, 2024, https://op.europa.eu/en/publication-detail/-/publication/782a2855-7221-11ee-9220-01aa75ed71a1/language-en/format-PDF/source-296382785.
22. European Parliament. Operation of the Definitive VAT System for the Taxation of Trade Between Member States. 12.2.2019, 2018/0164(CNS), Erişim Tarihi: Temmuz 2, 2024, chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://oeil.secure.europarl.europa.eu/oeil/popups/printficheglobal.pdf?id=692474&l=en.
23. Europol. MTIC (Missing Trader Intra Community) Fraud. Erişim Tarihi: Temmuz 2, 2024, https://www.europol.europa.eu/crime-areas/economic-crime/mtic-missing-trader-intra-community-fraud.
24. Fornalik, Janina/ Jaworska, Magdalena. “Split Payment- 20 Things that You Have to Know”, MDDP, (2020): 2-17, Erişim Tarihi: Temmuz 2, 2024, chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.mddp.pl/wp-content/uploads/2020/01/SPLIT-PAYMENT-20-things-that-you-have-to-know.pdf.
25. Government Ordinance No. 23/2017 regarding the VAT Split Payment Mechanism, Official Gazette no. 706 / August 31, 2017, Erişim Tarihi: Temmuz 2, 2024, chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.taxand.com/wp-content/uploads/2017/09/taxhottopics_1_sept_2017_en-1.pdf.
26. Gryziak, Bartosz. “Split Payment across the European Union-Review and Analysis”. International VAT Monitor IBFD, 1-2 (2020): 24-31.
27. İnaltong, Ceyhan. Katma Değer Vergisinde Tevkifatın Nedenleri, Gelişimi ve Uygulama Esasları. İstanbul: Maliye Hesap Uzmanları Derneği, 2013.
28. Kassel, Tomasz/ Tokarski, Jan/ Walewski, Mateusz/Gede, Wojciech. “Split Payment Raport PwC”. PriceWaterhouseCoopers, Ekim 2015, Erişim Tarihi: Ağustos 16, 2024 chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.pwc.pl/pl/pdf/split-payment-raport-pwc.pdf.
29. Kızılot, Şükrü. Açıklamalı ve İçtihatlı Katma Değer Vergisi Kanunu ve Uygulaması. 6. Bs. Ankara: Yaklaşım Yayıncılık, 2012.
30. Malan, Jack/ Bosch Chen, Ivan. “Possible Solutions for Missing Trader Intra-Community Fraud”. European Parliament, Haziran 2022, Erişim Tarihi: Temmuz 2, 2024, https://www.europarl.europa.eu/committees/en/supporting-analyses/sa-highlights.
31. Merkx, Madeleine/ Verbaan, Naomie. “Technology: A Key to Solve VAT Fraud?”. EC Tax Review, 6 (2019): 300-303.
32. Obrzeżgiewicz, Dawid. “Split Payment Mechanism in the European Union – Comparative Analysis”, İçinde Regulation of Finance and Accounting, 21st and 22nd Virtual Annual Conference on Finance and Accounting (ACFA2020-21), Editör David Procházka, 153-161. Prag-Çek Cumhuriyeti, Springer, 2022.
33. Öncel, Mualla/ Kumrulu, Ahmet/Çağan, Nami/Göker, Cenker. Vergi Hukuku. 32. Bs. Ankara: Turhan Kitabevi, 2023.
34. Pouwels, Alexandra. Missing Trader Intra-Community Fraud. Briefing, June 2021, Erişim Tarihi: Temmuz 2, 2024, https://www.europarl.europa.eu/committees/en/supporting-analyses/sa-highlights.
35. PriceWaterhouseCoopers. “Study on the Feasibility of Alternative Methods for Improving and Simplifying the Collection of VAT Through the Means of Modern Technologies and/or Financial Intermediaries”. Final Report –September, 20 (2010): 28-50, Erişim Tarihi: Temmuz 2, 2024, https://op.europa.eu/en/publication-detail/-/publication/e0d6a4f7-9ada-11e6-868c-01aa75ed71a1.
36. Sire, Magali. “Split Payment VAT Systems: How It Works?”. Mooncard, (2023), Erişim Tarihi: Temmuz 2, 2024, https://www.mooncard.co/en/use-case/vat/return/deadline/split-payment.
37. Solicitors, Ashmans. “What is MTIC-VAT Fraud?”. Ashmans Solicitors, (2020), Erişim Tarihi: Temmuz 2, 2024, https://www.ashmanssolicitors.com/articles/what-is-mtic-vat-fraud/.
38. Stolarski, Konrad. “Split Payment VAT Collection Mechanisms and Their Impact on the EU Market of Payment Technologies and Services”. MIC, (2019): 39-45.
39. Taxation and Customs Union. Data on Taxation Trends. Erişim Tarihi: Temmuz 2, 2024, https://taxation-customs.ec.europa.eu/taxation/economic-analysis-taxation/data-taxation-trends_en.
40. Taxation and Customs Union. Annual Report on Taxation. June (2024): 4-166, Erişim Tarihi: Temmuz 2, 2024, https://op.europa.eu/en/publication-detail/-/publication/154705e0-38ef-11ef-b441-01aa75ed71a1/language-en/format-PDF/source-330633463.
41. The Netherlands Tax Administration (Belastingdienst). G-account. Erişim Tarihi: Ağustos 16, 2024, https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_must_you_withhold_payroll_taxes1/when_you_are_under_the_obligation_to_act_as_a_withholding_agent1/you_post_hire_out_or_second_personnel_in_or_to_the_netherlands1/g_account.
42. Tumpel, Michael. “A Hybrid VAT System in the European Union”. Tax Notes International, July 9, 47 (2007): 165-183.
43. Tumpel, Michael. “How to Combat Carousel Fraud Effectively”. İçinde Essays in International an European Tax Law, Editör Bizioli, 149-162. Napoli, 2010.
44. 26/04/2014 tarih ve 28983 sayılı Resmi Gazete’de Yayınlanan Katma Değer Vergisi Genel Uygulama Tebliği, Erişim Tarihi: Ağustos 14, 2024, https://www.gib.gov.tr/fileadmin/mevzuatek/kdvgeneluygulamatebligi/kdvgeneluygulamatebligi_1c.pdf.