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VAT News 15/2013
Entry certificate 2.0 - Part 1
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
A look across the boarder
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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VAT News 13/2013
Place of supply for intermediaries selling tickets which grant access to events
Last year the German Ministry of Finance changed its view on the VAT treatment of sales of tickets by intermediaries. Now, the German VAT Circular has been amended accordingly. All entrepreneurs selling tickets as intermediaries but not as organizers of events will need to review their invoicing processes. This not only concerns typical ticket sellers but potentially event organizers and all other entrepreneurs selling tickets to other parties.
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