8th Eastern European e Gov Days

Transcription

1 Erich Waldecker Federal Ministry of Finance, Austria 8th Eastern European e Gov Days G2G Cooperation in E-Taxation: Connecting European, National and Municipal Levels Prague, April 2010

2 preamble p-government to e-government next step: e-government to c-government current Austrian examples of cooperation - European level: VAT-Refund - National level: Tax administration services for Municipalities - Multi channel access: mobile signature 2

3 VAT-Refund up to 2009 traders (non established taxable persons - NETP) which buy goods or services in other EU-MS had to issue their VAT- Refund applications in those EU-MS (State of Refund) and not in their State of Establishment the application has to be issued paperbased 3

4 example 1 An Austrian trader (NETP-A) has paid stand-fees at trade fairs in Munich, Paris and Milano including the local VAT. 4

5 status quo up to paper applications Austrian Trader (NETP-A) Refund application Refund application Refund application resp. tax office 5 in Germany resp. tax office in France resp. tax office in Italy

6 example 2 A German trader (NETP-G) has paid stand-fees at trade fairs in Vienna, Paris and Milano including the local VAT. 6

7 status quo up to paper applications German Trader (NETP-G) Refund application Refund application Refund application 7 resp. tax office in France resp. tax office in Austria resp. tax office in Italy

8 consequences huge amounts of paper (applications, receipts, enquiries, decisions) flowing across Europe high bureaucratic effort long duration of settlement language barriers 8

9 approach example 1 Austrian Trader payment via bank account in Austria one global refund application Austrian Taxadministration national refund application national refund application Tax office in Germany Tax office in France payment via bank account in Austria national refund application 9 payment via bank account in Austria Tax office in Italy

10 approach example 2 national refund application Tax office in France German Trader one global refund application German Taxadministration national refund application Tax office in Austria national refund application 10 payment via bank account in Germany Tax office in Italy

11 Council Directive 2008/9/EC of main new legal regulations refund application only electronically and with VAT-Identification Number application via electronic portal in the MS of Establishment submitting of standardized invoice data payment of interest if the payment of the refunded amount is delayed 11

12 Council Regulation (EC) No 143/2008 of main new legal regulations electronic forwarding of the application to the MS of Refund within 15 days confirmation of the applicant as a non established taxable person (trader) validity of the VAT-Identification Number of the applicant 12

13 IT-solution Austrian Trader electronic portal Austrian Tax IT System application receipt decision payment EU CCN/CSI MS 1 Tax IT System application receipt decision payment MS 2 Tax IT System application receipt decision payment MS 3... Tax IT System electronic portal MS 1 Trader electronic portal MS 2 Trader 13 application receipt decision payment electronic portal MS 3... Trader

14 Austrian Tax portal FinanzOnline 14

15 FinanzOnline features electronic... - tax return and other applications - tax bill and other deliveries - access to tax file and tax account figures mio. tax returns mio. other applications mio. tax bills mio. other deliveries 15

16 VAT refund application (1) 16

17 VAT refund application (2) 17

18 receipt & decision 18

19 decision 19

20 conclusion since new VAT-Refund system win-win situation reduction of administrative burden for traders 20 - electronic application in the MS of Establishment - uniform refund application in all EU-MS improved efficiency for Tax Administrations - automatic audit and forwarding of the application from the MS of Establishment to the MS of Refund - no collection of data by the MS of Refund - improvement of the risk analysis because of standardized application and invoice data

21 G2G cooperation between communities and tax offices community tax return - uniform tax return for all communities - tax return filing via a single portal (FinanzOnline) - distribution of tax returns to the resp. community real estate tax - communities levy real estate tax - tax offices assess real estate value - electronic access for communities via FinanzOnline to real estate value and the assessment data base 21

22 community tax return company 1 community 1 company 2 uniform tax return Tax portal FinanzOnline community 2 company community 3...

23 real estate tax tax office 1 community 1 tax office 2 real estate value assessment Tax portal FinanzOnline community 2 tax office community 3...

24 multi channel access FinanzOnline user - as at : 0,25 mio. increase Zuw ächse pro per Jahr year - as at : 0,49 mio. - as at : 0,83 mio as at : 1,16 mio. - as at : 1,45 mio as at : 1,88 mio. - as at : 2,21 mio

25 UserID + PIN since 2/2003: UserID + PIN company-id employee-id 25

26 digital signature card since 6/2004: citizen signature card since 7/2005: company signature card since 1/2009: online signature card 26

27 digital signature card use FinanzOnline user as at ,03 mio. citizen - thereof digital signature card (1,10%) - 0,26 mio. companies - thereof digital signature card (1,32%) FinanzOnline access since UserID + PIN: local signature card: online signature card: mobile signature card:

28 mobile digital signature since : FinanzOnline access with mobile digital signature requirements - mobile phone - digital signature card - card reader - digital signature software - "A-Trust BKU" - "trustdesk Basic" - mobile digital signature and PIN

29 mobile access FinanzOnline login-page select Handy-Login homepage FinanzOnline SMS with TAN on mobil phone 1. enter Handy-Nr. & Signatur Passwort 2. enter TAN & signieren 29

30 conclusion innovative application of digital signature multi channel access strategy at the tax portal is a driver of digital signature for other public administrations as well good chance of dissemination because of the high mobile phone use user friendly and reduced handling time 30

31 Thank you for your attention. 31