Use case 3. Verifying VAT payments on intracommunity service provision

Use case description:

Element	Description
Title	Verifying VAT payments on intracommunity service provision
Category	Interconnection of public procurement systems
Description	In the post-award procurement process, interoperable systems between contracting authorities of Member States enable contracting authorities to access information about economic operators across Member States such as profile, invoicing and payment details. In this use case, the Bulgarian Tax Authority wants to verify that the total tax amount declared by a company (DigiServices) registered in Bulgaria corresponds to the taxed value of the contract awarded by a contracting authority (EcoEnv) in another Member State (Belgium). In this way, the Bulgarian Tax Authority will be able to determine if the company has paid all applicable VAT.
Actors	Tax authority, Economic operators
Final recipients	Tax authority
Preconditions	A unique way to identify economic operators and contracting authorities, such as BRIS, as well as common classification systems, is required. An economic operator was awarded a tender with a contracting authority.
Flow	The Bulgarian Tax Authority is monitoring the activity of the local economic operator, DigiServices, by reviewing the payments made to them by a contracting authority in Belgium, EcoEnv. In particular, the Bulgarian Tax Authority wants to compare the information about EcoEnv provided by the Belgian Tax Authority including the value of the contract awarded to DigiServices with the information included in the last annual VAT statement that DigiServices has submitted. The Belgian Tax authority provides then the information about EcoEnv to the Bulgarian Tax Authority in machine-readable format following the e-procurement ontology specifications. This makes it easy to compare the information against the reporting templates followed by the Bulgarian Tax Authority, as mappings to the e-procurement ontology have been created, allowing the easy data transformation and comparison. The Bulgarian Tax Authority then verifies that the determined amount of the VAT was properly declared and paid in Belgium and therefore there is no need to apply taxation.
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