Translation of "Zusammenfassenden meldung" in English

Address of the person participating in the creation of the VAT information exchange report, e.g., a tax consultant.

You can enter addresses for participants helping with the creation of the VAT information exchange report.

Note: The data from intra-community shipments are also reported in the VAT information exchange report (VIE).

The importer must simply show that the import is followed by an exempt intra-Community supply or transfer of the goods to another Member State and he must declare this in his recapitulative statement.

The taxable person shall indicate the Member State in which the acquisition was made in a clear way on the recapitulative statement.

The non-established taxable person using the scheme would use his own VAT identification number issued in his Member State of establishment and identify the Member States into which the goods were transferred on the recapitulative statement.

Acting unanimously on a proposal from the Commission, the Council may authorise any Member State to introduce particular the special measures provided for in Articles 263 and 264 to simplify the statement obligations obligation, laid down in paragraph 6(b) this Chapter, to submit a recapitulative statement.

In the situation referred to in Article 200, the person supplying goods in accordance with the conditions laid down in Article 138, shall be held jointly and severally liable for the payment of the VAT due on the intra-Community acquisition of those goods where he has not complied with the obligation provided for in Articles 262 and 263 to submit a recapitulative statement containing the information concerning the supply or the recapitulative statement submitted by him does not set out the information concerning this supply as required under Article 264.

These conditions are that the supplier did not fulfil his obligation to submit the recapitulative statement for the supply and that the VAT was not declared in the VAT return by the person making the intra-Community acquisition of these goods.

Acting unanimously on a proposal from the Commission, the Council may authorise any Member State to introduce the special measures provided for in Articles 270 and 271 to simplify the obligation, laid down in this Chapter, to submit a recapitulative statement.

In the case of intra-Community acquisitions of goods, as referred to in Article 42, the taxable person identified for VAT purposes in the Member State which issued him with the VAT identification number under which he made such acquisitions shall set the following information out clearly on the recapitulative statement:

A Member State would always be liable to pay the VAT shown on the recapitulative statement of the supplier to the Member State of the purchaser even if the taxable person making the supply did not pay over the tax to his Treasury.

It is crucial to check the validity of Croatian business partners’ tax numbers and include them in summary reports during intra-EU transactions (previously we talked of goods imports and exports from a VAT perspective).

The domestic summary report for the given period must contain an itemised list of vendor invoices and of customer invoices, aggregated by partner, where the tax chargeable reaches or exceeds HUF 2 million.

Notification of transfer: from 2020 the transfer must be included in the EU sales listing;

The transfer did not have to be included in the EU sales listing so far (the notification was only required at the time of the call-off), so taxpayers have to react to this change from a logistics and IT perspective, initiating any developments where necessary.

Sales from intra-community supply of goods, intra-community miscellaneous services and intra-community triangular trade are reported in the VAT information exchange report (VIE).

Some official codes of the advance sales tax return are also used in proALPHA to determine the amounts in the VAT information exchange report.

Proxy settings are required to electronically transfer sales tax reports and the VAT information exchange report and to log onto the Proxy server.

With the introduction of live invoicing, there will no longer be any point to reporting domestic, outgoing invoices in the summary report (known as “sheet M”), however, this reporting obligation still applies to incoming invoices.

Starting in July, a new type of recapitulative statements, namely recapitulative statements on domestic sales, was introduced for domestic transactions subject to the reverse charge procedure.

It is absolutely necessary for the product sale in the EU under tax exemption that the buyer should have his community tax number in the country of destination and the seller should include the transaction into the recapitulative statement correctly.

Wrong invoices that were not sent to the customer do not have to be included in the summary report.

What is not yet exactly clear is how the tax authority envisages the notification of the transfer in the EU sales listing, but there will in all likelihood be some change in the structure of the A60 form.