The new regulation of documentary evidence for intra-Community deliveries is the implementation of an EU directive, can be found in § 17a UStDV (German VAT Implementation Regulation) and now contains a new term: presumption of arrival. The presumption of arrival is only valid if the delivering entrepreneur: A. sent the item - by themselves or through a third party - AND B. is in possession of two documents which
The following combination of the two documents is initially recognized:
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FRANK LEHMANNMBA for Finance and Financial Services (UK), Steuerfachwirt (GER) Categories
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