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Delivery Hero SE Oranienburger Str. 70 10117 Berlin P +49(0)30 544 459 000 W www.deliveryhero.com Berlin, 4 May 2022 Delivery Hero’s response to the European Commission’s ‘VAT in the digital age’ public consultation Delivery Hero welcomes the opportunity to contribute to this European Commission consultation on the “VAT in the digital age” legislative package aiming to bring the EU VAT legislation up-to-date, while fostering a more uniform application of rules across the Member States and preventing fraud. We also welcome the fact that the European Commission is taking action to address the specific challenges faced by the platform economy when it comes to the application of VAT rules.
…action to address the specific challenges faced by the platform economy when it comes to the application of VAT rules. However, we underscore the need for a tailored approach that takes into account the characteristics of different digital platforms and business models for a new EU VAT framework that is truly fit for purpose. As one of the world’s leading local delivery companies present in around 50 countries across four continents, Delivery Hero works with a large ecosystem of couriers (“riders”), restaurants, local shops and partners, with the aim to deliver anything a customer orders from our applications.
…local shops and partners, with the aim to deliver anything a customer orders from our applications. Riders are at the heart of our business, and the majority of the riders we work with are self-employed individuals, who operate under service agreements with local delivery platforms and issue their own invoices for the delivery services performed, just as any other supplier or service provider. It is crucial to ensure that mandatory e-invoicing requirements introduced at the European level do not pose a disproportionate burden on these self-employed individuals, who, as one person companies, are Ref. Ares(2022)3434873 - 04/05/2022 responsible for performing all administrative duties resulting from the contract, in addition to providing the necessary services.
…for performing all administrative duties resulting from the contract, in addition to providing the necessary services. As such, complex e-invoicing requirements could hamper individual entrepreneurs’ ability to carry out their work, result in additional costs, and deter them from venturing into new areas of business. One way to address this and make compliance easy without additional administrative burden could be setting simplified e-invoicing requirements for the self-employed (freelancers) and other Small- and Medium-Sized Enterprises (SMEs).
…and other Small- and Medium-Sized Enterprises (SMEs). Beyond this fundamental aspect, we expect only limited impact on our operations resulting from this initiative as it primarily aims to achieve a more uniform approach in the application and control of VAT rules in relation to cross-border sales of goods and services; whereas the vast majority of the transactions on our platforms inherently do not have a cross-border dimension and are confined within the national borders of the countries that our brands operate in. Nevertheless, we would like to highlight potential inadvertent consequences of the national implementation of anti-fraud measures designed to prevent fraud in connection with cross-border digital platform businesses.
…of anti-fraud measures designed to prevent fraud in connection with cross-border digital platform businesses. While we strongly support such measures, it must be ensured that platforms with a limited/domestic scope -and thus, substantially limited fraud potential- are not subjected to undue burden at the national level through additional Digital Reporting Requirements intended to target cross-border supplies. This could be achieved through a targeted compliance system with tailored reporting requirements, as opposed to all-encompassing filing requirements that fail to take heed of industry specificities. Delivery Hero looks forward to an updated framework that simplifies compliance and brings the EU VAT rules into the 21st century, while safeguarding the rights of self-employed individuals who play an indispensable role in today’s digital economy.