In Geoffrey Seeff t/a TPL Associates v HMRC TC02738 [2013] a Chartered Accountant was successful in a claim for retrospective authorisation to use the VAT Flat Rate scheme.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
What's new?
Following the end of the transition period on 31 December 2020, the UK is a third country territory in respect of EU VAT. As such, the “Gelangensbestätigung” (below) is no longer relevant.
In the case of export declarations under customs law in the ATLAS electronic export procedure, the ‘exit note’ (Ausgangsvermerk) must be kept as evidence.
Intra-EU supplies from Germany: German tax authority evidential requirements
Since 1 January 2012, the German Ministry of Finance has required German suppliers to hold a “Gelangensbestätigung”, i.e. a confirmation signed by the recipient that the goods arrived in the country of destination, in addition to a copy of the invoice relating to the intra-EU supply, as evidence of the intra-EU transaction.
Depending on how the transport is arranged, the content of the Gelangensbestätigung differs, but it always needs to state when and where the goods were actually received by the purchaser.
The new requirement is subject to a transitional period lasting until 31 March 2012. Increasingly, German suppliers will be asking their customers in all Member States to complete the relevant form in relation to their purchases.
If you have any clients who buy goods from Germany they will have to be asked to comply with these new rules.
Nearly all VAT registered business will be required to file their VAT returns online and pay any VAT due electronically from April 2012.
In Astra Zeneca [2010] STC 2298 CJEU Case C-40/09, a salary sacrifice scheme whereby employees agreed to forgo salary in return for food and meal vouchers were deemed to be a supply of services made by the employer.
Some employment businesses may have incorrectly charged VAT on supplies following the withdrawal of the VAT staff hire concession according to the First Tier VAT Tribunal.
Following recent ECJ judgments HM Revenue & Customs (HMRC) concludes that the UK’s block on the recovery of input tax on the business entertainment of overseas clients is inconsistent with EU law.
A recent decision by the VAT tribunal means that the VAT: DIY Housebuilders and Converters VAT Refund Scheme applies to holiday homes.