EU sales list (taxes)

The summary report is part of the comprehensive control system that became necessary due to the elimination of intra-community borders and thus the elimination of border controls when the European internal market was founded. This report must be submitted in addition to the advance VAT registration by the 10th day after the end of each calendar quarter in accordance with § 18a UStG. It is mandatory for all entrepreneurs who make intra-community deliveries of goods (within the EU member states). According to § 18a VIII UStG, the provisions of the tax code applicable to the tax return must also be applied to the summary report.

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