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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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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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VAT News 14/2013
After the extensive changes which occured at the beginning of 2013, there are not too many new midyear regulations in the EU member states to report. Nevertheless, VAT rates, as usual, remain rather volatile. Furthermore, the fight against VAT fraud is increasingly gaining a higher profile. The EU Council has agreed to two proposals for new directives which allow member states to implement measures against VAT fraud temporarily and on short notice.
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