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