Germany – electronic filing of VAT returns needs as of January 1, 2013 authentication


As from 1 January 2013 electronic filing of VAT returns will only be possible with an authentication in Germany. Companies submitting VAT returns electronically have to register online at ELSTER (ELektronische STeuerERklärung) http://www.elsteronline.de/eportal  to obtain the necessary electronic certificate before year end. Read More »

Mexico – Customs-Single Point of Contact (“Ventanilla Unica” or “VUCEM”)


The Mexican Customs and Foreign Trade Authorities are implementing changes to modify and simplify the customs process and have a paperless customs.  These changes are mandatory and will be implemented from 1 June 2012.

VUCEM is divided in three main modules with the following functionality:

  • Customs Single Point of Contact (VUCEM): Requesting health, agriculture, defense and other import and export licenses issued by the government.
  • COVE Electronic Value Voucher (“Comprobante de valor electrónico” or “COVE”): Electronic filing of information that supports the value of the goods (e.g. invoice data), previous to the customs clearance.
  • Digitization: Electronic filing and storage of digitalized documents required for the clearance of goods at customs (e.g. Certificates of Origin, customs value declarations, import/export licenses, etc.)