Intrastat declaration

Intrastat is the system for collecting information and producing statistics on the trade in goods between countries of the European Union.

The Intrastat reporting is a monthly obligation for those companies moving goods across the EU which surpass those countries reporting thresholds. It is also being used as a check on potential VAT fraud.

Global VAT Compliance services include the preparation and submission of all your required Intrastat reports.

 

SAF-T files

SAF-T, which stands for Standard Audit File for Tax, is an international standard for electronic exchange of reliable accounting data from organizations to a national tax authority.

The following countries require SAF-T reporting to be VAT compliant:

  • Portugal
  • Austria
  • Poland
  • Lithuania
  • Norway

 

EC Sales List

The EC Sales List, filed either monthly or quarterly, contains information on sales and transfers of goods and services to VAT registered companies in other EU countries. The tax offices in the EU use ESL’s to confirm the correct amount of VAT is being paid and declared by all involved parties.

When this report is required, Global VAT Compliance will prepare and submit them for you.

 

German Tax Certificate

With the new German Tax Legislation in effect since 1st January 2019, the German government is imposing a joint tax liability on the electronic marketplaces, such as Amazon, eBay and others for the unpaid VAT of their sellers.

This certificate, also known as Certificate of registration for tax purposes, is a certificate of Compliance which sellers need to apply for in the respective Finanzamt (German tax authority). Sellers established outside EU/EEA must appoint a representative, dealing with their tax matters in the territory of Germany, in order to obtain it, otherwise the certificate will not be issued.

The German Tax Certificate validity is limited to a maximum of three years.