VAT declaration

VAT declarations and statistics, which were previously dealt with by customs services have been changed.

Companies below the threshold do not have to make detailed declarations, instead they send in a simplified declaration as part of their VAT declaration.

Where fiscal agents are responsible for VAT declarations, they are also responsible for the SD.

Explain what happened and enclose the original NIRU certificate, the VAT declaration and the document showing the charges.

The statistical system was based on the VAT declarations, and that was extremely onerous, particularly for small and medium-sized companies, and even for micro-companies.

To support acquisition VAT declarations on the VAT return, you will need to ensure the audit trail links that removal to the removal to home use.

Our aim in introducing this voluntary standard across the software industry, is to help businesses get their VAT right first time and reduce common errors in VAT declarations.

If you have lost or mislaid the original form do not be tempted to alter another VAT return form or send your VAT declaration in another way.

However, you should bear in mind that an agreement which does not contain an explicit framework of this nature is unlikely to provide you with complete certainty about your retail VAT declarations.

It is also possible to hold multiple services in a single organisation group, for instance the NCTS Online, VAT declaration and VAT variations services.

If that happens, write to customs at the postal depot where the charges were raised, enclosing your original NIRU certificate, the VAT declaration and the document showing the charges.

Madam President, the entry into force of the internal market and the lifting of border controls have led to the abolition of VAT declarations along with the statistics which used to be kept by customs offices.

In 1993, when the Single Market came into force and border controls were abolished, the consequence was the elimination of the corresponding VAT declarations and of the statistics whose reliability was assured by the customs departments.

Where other codes are appropriate, or the VAT declaration has to be made at a different time, the second digit code 7 can be used to indicate that there is no corresponding VAT declaration.

If you meet all the conditions for VAT zero rating, complete the appropriate VAT declaration from the Notice 701/7 VAT Reliefs for disabled people and attach it to the import declaration when you import the goods.

The Commission takes the view that at present the best way to simplify significantly the common VAT system is to authorise taxable persons to deduct the VAT paid in another Member State in the periodic VAT declaration submitted in the state of residence.