30 Sep 2020 more VAT reporting obligations than just periodic VAT returns; e.g. recapitulative statements for intra-EU transactions, intrastat returns, etc.

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.

However, Member States, in accordance with the conditions and limits which they may lay down, may allow taxable persons to submit the recapitulative statement on each calendar quarter where the total quarterly amount of intra-EU supplies of goods does not exceed either in respect of the quarter concerned or The recapitulative statement shall be submitted within a period not exceeding one month. The recapitulative Statement [D.E.B.] must be drawn up for each calendar month and submitted to French VAT authorities by the 10th of the month after the end of the reporting period [month]. Filing the Statement on a quarterly basis is not possible. The Dutch tax administration's IT systems needed for this scheme will not be fully operational until 1 April 2020. Until then, in certain cases, entrepreneurs will not be able to submit recapitulative statements with respect to call-off stock. Yet, this does not appear to stand in the way of the application of this scheme. Up until now, all recapitulative statements were required for British businesses, either selling or moving goods and providing services, to or from the UK, to another EU country.

Recapitulative statements

7774. statement. 7775. statements.

Erikoisalojen sanakirja. recapitulative statementVerotus. compilationkirjanpito. juxta-positionTietotekniikka ja tietojenkäsittely. MääritelmäKonteksti. substantiivi.

recapitulative statementVerotus. compilationkirjanpito.

Every taxable person identified for VAT purposes shall submit a recapitulative statement of the following: The recapitulative statements referred to in paragraph 1 shall be submitted by electronic file transfer. Such obligations concerning recapitulative statements must be regarded as being formal.

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the person acquiring the goods has satisfied the obligations laid down in Article 265 relating to submission of the recapitulative statement. der Erwerber ist der Pflicht zur Abgabe der zusammenfassenden Meldung gemäß Artikel 265 nachgekommen dict.cc | Übersetzungen für 'recapitulative statement' im Englisch-Deutsch-Wörterbuch, mit echten Sprachaufnahmen Many translated example sentences containing "recapitulative statement" – Italian-English dictionary and search engine for Italian translations. Vat Ledger Report or National Recapitulative Statement Since January 2014, businesses have been required to submit VAT ledger reports.
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The same rules apply to the columns for categories B, C and D. 11 Group of rows for format G Recapitulative statement. the person acquiring the goods has satisfied the obligations laid down in Article 265 relating to submission of the recapitulative statement.

tulative statements have been increased. If a VAT return is . not submitted in time, there is a delay charge of SEK 625.
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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

Tax legislation introduced on 1 January 2013 and amended on 1 January 2015 requires taxable persons to complete, as part of their VAT returns, a domestic recapitulative statement on all transactions where the VAT content reaches or exceeds HUF 1,000,000. Completion instructions: CN 54bis – Annual recapitulative statement of sampling 6 Zone Label Completion instructions 10 Group of columns for category A: priority/air Details are provided for the columns of mail category A (zones 13 to 16 below). The same rules apply to the columns for categories B, C and D. 11 Group of rows for format G Define recapitulative. recapitulative synonyms, recapitulative pronunciation, recapitulative translation, English dictionary definition of recapitulative.

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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.