A former classmate called me very surprisingly and asked whether I have time for a drink. I did not have time but I was simply curious to know what has happened, if he contacts me after years of mutual silence. We had always gotten along well and had seen several funny things together.Read More »
Author: Michaela Merz
Wenn Männer weinen
Ein ehemaliger Schulkollege hat mich sehr überraschend angerufen und gefragt, ob ich Zeit habe für einen Drink. Ich hatte keine, aber war schlechthin neugierig zu erfahren, was los ist, wenn er mich nach Jahren des gegenseitiges Schweigens kontaktiert. Wir hatten uns schon immer gut verstanden und haben zusammen einiges Lustiges erlebt.
Germany – Administrative guidelines concerning documentary evidence of intra community supplies (Gelangsbestätigung) – applicable as from 1 of October 2013
On 17 September 2013, the German Federal Ministry of Finance (FMoF) published the administrative guidelines concerning the documentary evidence of intra-community supplies. These new guidelines confirm and officially determine the interpretation of the VAT law that will become applicable as from October 1, 2013.
Based on the published guidelines is he so called ‘Gelangensbestätigung’ the only accepted documentary evidence for all cases where the supplier or the recipient transports the goods with their own means of transport. However, if a carrier is transporting the goods on behalf of the supplier or his customers, even though the ‘Gelangensbestätigung’ will be the regular evidence, the taxpayer is allowed to prove that the goods have left the country by several other options, e.g. a fully completed freight document such as CMR (with signature of the supplier, the carrier and the recipient) or by a certificate issued by the transport agent.
In addition, the FMoF provides the taxpayers – together with the published document – with example forms of the ‘Gelangensbestätigung’ in German, English and French which can but do not have to be used. The guidelines also specify that under certain conditions ‘Gelangensbestätigungen’ can be obtained electronically but must not cover a period of more than 3 months.
For more details see
Fundamental VAT changes to electronically supplied services
Making sure your business is ready
Live webcast 19 September 2013: live at 11am (GMT)
Do you sell services to consumers? Are they electronically supplied? Are your customers in the EU? Are you ready for the B2C 2015 VAT changes?
There are significant changes on the horizon for the VAT paid on electronically supplied services. Any business headquartered in any country selling broadcasting, telecommunications and electronically supplied services to EU retail customers will be affected by these changes. This includes businesses in the US, China and Australia.
The new legislation is effective from 1 January 2015. It will have the effect of changing the place of supply, and the country of taxation, of business to consumer (B2C) telecoms, broadcasting and ‘electronically supplied services’ from the country in which the supplier is established to the country in which the consumer is resident. One effect of this is that, rather than applying a single VAT rate in its country of establishment, affected businesses may be required to apply the local VAT rate in 27 different member states.
Getting your business ready
You’ll need to recognise that 2015 isn’t that far away. Planning ahead will be vital if your business is going to deal with the issues raised by these VAT changes. So, what are the main questions you should be asking?
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The legislation is expected to be finalised very soon – is your business ready?
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Have you developed a plan to cope with these changes?
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What services might be in scope?
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Who needs to know?
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What deadlines will need to be met?
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How will the switch-over be dealt with?
We’re running a webcast on 19 September 2013, that looks at these questions in detail. You can join our panel of indirect tax specialists who’ll discuss the issues you’ll be facing in the lead up to the 2015 changes. You’ll also have the opportunity to ask the panel questions over our live feed to the studio.
Webcast details and how to attend
We’ll be live from 11am (GMT) 19 September 2013.
The webcast will last approximately 30 minutes and you’ll have the opportunity to put your questions to our specialists during the webcast.
Speakers: Martin Blanche, PwC UK, Sophie Claessens, PwC Belgium, Joanna Denton, PwC Luxembourg, and Tom Corbett, PwC Ireland
To view the webcast, please click on the link below from 10.55:
Link to the webcast
There’s no charge to attend this webcast. No continuing professional education (CPE) credit is provided for this webcast. For more information about this webcast please contact Christine O’Malley christine.omalley@uk.pwc.com.
Fighting melancholia
On Saturday morning, my youngest one (6 years old) came crawling into my bed. He had just woken up and was sad. Terribly sad. His best friend had moved to Germany. Maybe he will never see her again. He was in no mood for getting up and grieved for the loss.Read More »
Schwermutbekämpfung
Mein kleinster (6 Jahre alt) ist am Samstagmorgen zu mir ins Bett gekrochen. Es war kurz nach seinem Aufwachen und er war traurig. Unendlich traurig. Seine beste Freundin ist nach Deutschland umgezogen. Er wird sie vielleicht nie mehr wieder sehen. Er hatte keine Lust aufzustehen und trauerte der Verlorenen nach.Read More »
China – transportation services – new rules as from August 1, 2013
China is undergoing a Business Tax to Value Added Tax transformation (“B2V”) Pilot Program, with transportation and certain modern services becoming the first batch of pilot industries. Effective August 1, 2013, the B2V Pilot Program of transportation and certain modern services (including freight forwarding services) was expanded nation-wide. Under the B2V Pilot Program, the taxable service should be subject to VAT if either the service provider or the service recipient is within the territory of China.Read More »
Tax Academy – daně v novém balení
O programu Tax Academy
Tento speciální devítidenní program jsme připravili s cílem pomoci našim klientům i vlastním pracovníkům snadno porozumět základním principům, procesům, aktuálním postupům i specifickým pojmům v oblasti české a mezinárodní daňové praxe. Program je zaměřen na několik hlavních tematických celků – skládá se z pěti modulů, během nichž Read More »
Tax Academy – tax in a new package
About the Tax Academy programme
We have prepared this special nine-day programme to help both our clients and own tax experts to easily understand fundamental principles, processes, current procedures and specific terminology in the field of Czech and international tax practices. The programme is focused on several main topics – it consists of five modules, Read More »
Saturday night in the A&E department
Freedom of movement. The smell of the forest. Caress of the wind. The slight tension of the muscles. The exhausting climb of the mountain. I drive through the forest with my mind free and feel very well. It is a liberating, generous feeling of getting lost in time. I am less than 15 minutes away from my home. There is only one downhill route and then I am home. Slightly exhausted and very satisfied.Read More »
Michaela Merz 