Schlagwörter: input VAT refund procedure (3 gefunden)

1. 22. März 2019

   Input VAT claims and Brexit

   Prior to the announcement on 21 March 2019 that Brexit may be postponed until either 12 April 2019, 22 May 2019 or possibly later, the British tax and customs authorities (HMRC) issued guidance on 18 March 2019 on the changes to VAT IT systems in the event of the United Kingdom leaving the EU on 29 March 2019 without a deal.

   Kategorien: Official Pronouncements, From Europe

   Schlagwörter: Brexit, input VAT, input VAT refund proc ...
2. 20. Februar 2018

   Commission launches compliance check to assess VAT-refunds i ...

   On 15 February 2018 the European Commission launched a compliance check to assess whether VAT refunds to businesses in EU Member States are made quickly enough and are in line with current EU law and case law of the European Court of Justice.

   Kategorien: From Europe

   Schlagwörter: VAT reform, input VAT refund procedure
3. 24. November 2017

   Input VAT Refund: transmission of scanned invoice copies

   Under the German VAT Implementation Regulations (Regulation 61 (2) 3rd Sentence – in the version valid until 29 December 2014), the condition that a “copy” of an invoice is to be attached to the input VAT refund application in electronic form, is met when the document which has been electronically transmitted is a faithful replication of the invoice.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: electronic copies of invoices, scanned c ...