Témoignages

"We have found taxback.com to be a very beneficial service partner in VAT compliance services. They provide a very professional and flexible service which has enabled us to tailor the service received to our specific requirements. They have proved themselves to be very knowledgeable and helpful and the training provided has helped enhance our in house expertise."

"Un grand merci pour le service que vous nous avez apporté. Je vous ai toujours trouvé consciencieux et professionnels..."

"Taxback.com a fait preuve d'une grande réactivité lors de notre collaboration pour développer un service de recouvrement de la TVA pour nous partout dans le monde. Nous avons été très impressionnés par leur volonté, leur compréhension et leur capacité..."

"Travailler avec taxback.com fut une expérience très positive pour nous ainsi que pour l'amélioration de notre processus de recouvrement de la TVA..."

"Taxback.com a été un très bon partenaire avec lequel travailler en ce qui concerne les demandes de remboursement de TVA ainsi que dans le domaine du respect des obligations relatives à la TVA..."

Nos partenaires


News Categories

Recent News

Germany: Invoice indication re Zero Rating intra-Community Supply

Mardi, 11.10.2011
VAT News

The background to the case is as follows. The plaintiff in Germany supplied second hand cars to Italy, however, the invoice did not show that the supply related to a zero rated intra-Community supply. The person acting as representative of the customer signed a declaration on the stationery of a third company that he was going to transport certain cars - specified by quantity and brand - to Italy.

The declaration showed neither the name nor the address of the supplier. A connection to the intra-Community supply of good could be made only by means of the information given about the cars and the invoice number. In other words it was dififcult to determine whether this transaction was an intra-Community supply.

As a result, the German Supreme Court of Finance has held that complete evidence concerning the conditions for zero-rating intra-Community supplies requires indication on the invoice that the transaction is considered to be an intra-Community supply of goods (BFH 20110512 VR4610).