Important VAT changes from 1 January 2020

With Start of the year 2020 are there any important changes to VAT that the Council of the European Union is considering under the title "Quick Fixes" introduced. Below is a brief Overview about the National Council already decided Changes.

Proof of transport for intra-Community supplies

Für die Mehrwertsteuer Intra-community relief Instagram Deliveries To be able to claim this, the supplier must prove that the goods have actually entered the rest of the Community. From 1 January 2020, the Evidence for this EU-wide harmonised. The Seller, provided that he transports or ships the goods himself, must be in possession of at least two mutually non-contradictory Prove from two different individuals (independent of the seller and buyer). Proof is considered, on the one hand, documents for transport or shipping (so-called "Group A" such as a CMRBill of lading, ; Bill of Lading, Air Waybill, Carrier's Invoice). On the other hand, proof of "Group B" listed, such as. Insurance policies for the transport of goods, bank documents proving payment for the transport, confirmations from a public authority (e.g. notary) and receipts from a warehouse owner for the storage of the items. The seller now requires either two documents from "Group A" or He can submit one document from Group A and the second proof from Group B to demonstrate tax exemption.

Holt The Buyer die Warehouse at the seller's ab and transports them to another Member State, the seller requires, in addition to the two proofs listed above, a certificateWritten declaration of the purchaser, from which it is apparent that the goods were transported to the other Member State by the acquirer or on behalf of the acquirer by a third party. However, following the explanatory notes concerning the draft law, (for the time being) also a Proof of evidence How So far Possible.

Summary notification as a prerequisite for tax-free intra-Community supply

When assessing the tax exemption of an intra-Community supply, the "Summary notification (ZM) greater importance. As of 1.1.2020, both the valid Buyer's UID number as well as the Explanation of Turnover in the Intrastat Return Compelling requirement for VAT exemption of intra-community supply. In the event of an omission regarding the submission and declaration of the EC sales list, it is intended that the tax exemption will not be denied if the Omission to the satisfaction of the authorities, properly justified can become.

Definition of serial business

In the future, what has so far not been regulated by law Series business in a separate paragraph (§ 3 para. 15 VAT Act) defined. A chain transaction occurs (as before) if the same items are delivered successively and these items immediately from the first supplier to the last customer (recipient) in a row promoted or be sent. Since the Item actually moved only once will, it can also continue to be only one "Express delivery" give. The "moving delivery" is the first delivery in the supply chain where one of the contracting parties is responsible for Promotion either self carries out or commissioned. Depending on the circumstances, one or more dormant supplies occur. Among the EU member states in the past, Assignment problems of the supply in motion, where the entrepreneur who carried out the transport or commissioned the transport was within the chain of entrepreneurs (so-called "Intermediary". Now it is stipulated that the Delivery an this Intermediary die "Express delivery" represented. This has also been the practice of the Austrian tax administration up to now. However, what is new is that the Intermediary the assignment of the influence of a moving delivery can, by doing Origin country UID number performance. If all other conditions are met, then the tax-exempt supply is that of the intermediary to his customer.

Simplification for consignment stock

a consignment warehouse refers to Warehouse, which an entrepreneur has with their buyer and in which the Goods as needed of the buyer taken from Until now, the contractor's delivery to their consignment warehouse (at the customer's premises) was treated as a (tax-free) intra-Community supply. In addition, the owner of the consignment warehouse had to pay tax on an intra-Community acquisition in the warehouse's country of storage. With Point in time The Withdrawal from the warehouse by the buyer was a Taxable supply for the owner of the consignment warehouse. A Registration in the State of Stockholding so, in principle, its consignment warehouse was provided for, some Member States provided for simplified procedures.

From 01.01.2020 lies only at the time of withdrawal of the goods from the consignment warehouse a (tax-free) internal delivery of the supplier. The Recipient hatte gegeneinander einen Acquisition to be taxed. So that these Simplification - it is intended to prevent the supplier from having to register in the consignment warehouse country - can be applied, in addition to the fact that the goods are brought into a consignment warehouse, the following must apply Prerequisites cumulatively met The supplier does not operate a business in the country nor does it have a branch; the supplier reports the goods and the acquirer's VAT number in the EC Sales List, and the supplier records the movement of the goods into Register for consignment warehouse.

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