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Umsatzsteuer Newsletter 17/2013
Finally, the so called Amtshilferichtlinien-Umsetzungsgesetz (AmtshilfeRLUmsG) was published on 29 June 2013 in the Federal Law Gazette. Most of the changes, among them changes to VAT law, will be effective the day after the Act has been published. Once more, taxable persons must react quickly and amend their invoice templates. Customers should carefully review incoming invoices, in order to ascertain that they are in line with the new invoicing rules in order to ensure input VAT deductions.
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Umsatzsteuer Newsletter 16/2013
Regarding intra-Community supplies the German law allows certain alternative means of proof besides the entry certificate. These alternative means of proof are in the scope of the second part of our newsletter regarding the required proof for intra-Community supplies.
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Umsatzsteuer Newsletter 15/2013
It is final: The obligation to provide proof for zero-rated intra-Community supplies changes with effect from 01 October 2013. Although the revision strongly adheres to the concept of the entry certificate, there is some relief in two respects: Firstly, the strictness of the requirements of the confirmation of arrival has been eased and secondly, it is no longer mandatory to provide this proof by means of a so-called entry certificate. Every company that carries out intra-Community supplies needs to adapt to this revision as quickly as possible. The departments directly affected by this are the accounting, logistics, shipping, legal, tax and IT departments.
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