The values referred to in points (b), (d) and (e) shall be expressed in the currency of the Member State providing the information and shall relate to the periods for submission of the recapitulative statements specific to each taxable person which are established in accordance with Article 263 of Directive 2006/112/EC. Article 22. 1.

Recapitulative (summary) statement Until the 25 th of the following month all trades and services made to a business partner in a foreign EU country need to be reported to the Federal Central Register for Tax electronically in a recapitulative (summary) statement.

The ESL is used to report on the aggregate value of goods and services. In contrast, the Intrastat is used to report only on the movement of goods between EU member states. The recapitulative statements referred to in paragraph 1 shall be submitted by electronic file transfer. Informacje podsumowujące, o których mowa w ust. 1 są składane drogą elektroniczną.

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The recapitulative statement [ESL] must be drawn up depending on the periodicity of the VAT return [month/quarter]. Foreign companies filing quarterly VAT 

Recapitulative (summary) statement Until the 25 th of the following month all trades and services made to a business partner in a foreign EU country need to be reported to the Federal Central Register for Tax electronically in a recapitulative (summary) statement. Recapitulative statements are recognized as commercially burdensome,14 but the VIES that shares the collected data is an enforcement necessity (because it is one of the 10 Europol Press release, Experts discuss ‘Missing Trader Inter-Community’ Fraud , (Dec.

Therefore, the relevant obligation for the submission of recapitulative statements ceases to exist. • Greek companies providing telecommunications, broadcasting and electronic services to final consumers in the UK can no longer use the MOSS (Mini One Stop Shop) system for the declaration and payment of VAT due in the UK but shall comply with the rules applicable in the UK.

VAT inspection procedures in the EU (allocation of VAT identification numbers, confirmation procedures, recapitulative statements); VAT rebates (for foreign  30 Sep 2020 more VAT reporting obligations than just periodic VAT returns; e.g. recapitulative statements for intra-EU transactions, intrastat returns, etc. The recapitulative statement [ESL] must be drawn up depending on the periodicity of the VAT return [month/quarter]. Foreign companies filing quarterly VAT  2 Feb 2021 Consequently, VAT reporting obligations in relation to intra-community transactions (recapitulative statements, Intrastat declarations) cease to  CN 10 – Recapitulative statement of IBRS items. Completion instructions.

If a periodical recapitulative statement is not submitted in time, there is a delay charge of SEK 1,250. These delay charges apply to VAT returns and periodical recapitulative statements that are submitted after 1 January 2016. VAT EU Recapitulative Statement (9633e) This Statement must be filed online for each calendar month.
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Changes concerning recapitulative statements (the “M” sheets of the VAT return) from 1 July 2020 Under the current regulations, taxpayers are obliged to provide data concerning the invoices they receive for the domestic acquisition of goods and services – if the output VAT content of these invoices exceeds HUF 100,000 – in the VAT return in which they exercise the right to deduct tax Q10 : What is a recapitulative statement? Taxable persons making the intra-Community supplies report the total supplies in the relevant quarter to each taxable person in another Member State / Northern Ireland on a recapitulative statement which is submitted to the tax administration of the taxable person making the supply. Här kan du som företagare lämna periodisk sammanställning för moms, uppgifter om omsättningar av varor och tjänster till momsregistrerade köpare i annat EU-land. 2.5.20. How to declare in the recapitulative statement a call-off stock and a substitution (or several substitutions) that take place within the same declaration period for the recapitulative statement? (Idem for call-off stock and return of the goods taking place in the same declaration period for the Traduzioni in contesto per "recapitulative statements" in inglese-italiano da Reverso Context: This applies also to the intra-Community supplies declared on recapitulative statements. Se hela listan på bzst.de Member States shall take the measures necessary to ensure that those persons who, in accordance with Articles 194 and 204, are regarded as liable for payment of VAT, in the stead of a taxable person who is not established in their territory, comply with the obligation to submit a recapitulative statement as provided for in this Chapter.

recapitulative · recapitulemos · recapitulon · Recapping · recapture. HiNative is a platform for users to exchange their knowledge about different languages and 

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