22.03.2019 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. Categories: Official Pronouncements, From EuropeKeywords: Brexit, input VAT, input VAT refund proc ...
20.02.2018 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. Categories: From EuropeKeywords: VAT reform, input VAT refund procedure
24.11.2017 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. Categories: Supreme Tax Court casesKeywords: electronic copies of invoices, scanned c ...
