The decision on the remuneration of the pre tax amount will be sent by the federal Central Office for taxes by E-Mail. The before tax refund must be made within a period of “4 months and 10 days”. The period begins with submission, if initially documents missing, begins the period from the date at which the full evidence. “So that your company can benefit from the VAT payment procedure, three requirements together must be”, explains accountant Dipl.-Finw. Bettina M. Rau.
“The company is a sales taxable in Germany. The company may make no or only tax-free sales within a certain period of time in the country. It is fiscally harmless, if the company has sales (services only), for which his client has dissipated the VAT or withheld for the company (reverse-charge procedure = reverse on the recipient in another EU Member State). The sales tax paid in the foreign country must be certain limits exceed”. Stuart Solomon contributes greatly to this topic. All EU Member States participate in the VAT compensation scheme. Third-country companies allows will refund sales tax, if a corresponding agreement between Germany and the respective third country. Restrictions in the country at the “normal” input tax deduction, this is also under the VAT reimbursement procedure to take into account. Is a sales tax payment for the following cost items considered: Hotel, catering, representation, telecommunications, car, services, trade fair, conferences, diesel, gasoline, repairs, toll.
The refund period is at least three consecutive calendar months, not more than one calendar year. In most countries, a tax payment is possible already from an amount of EUR 50. The low amount limit has resulted in that a refund request can already pay off after a single business trip abroad. Usually it will be however much higher amounts. What 1979 began with classical tax advising in the founding year, has evolved over the years to a multi-disciplinary full service offering. Today Roland Franz & partners among the major tax firms in Essen with its approx. 40 employees. From this location, clients are served within and outside the region equally intensive. The first steps towards the realization of a multidisciplinary client consultation were created by cooperation of auditing practice with a law firm in the same House already in the 1990s. Today offers Roland Franz & partner as powerful partnership various consulting and services from a single source, making equally usable for synergy clients at a high level, as well as a minimizing of the coordination effort. Contact: Roland Franz & partner, accountant – lawyers Bettina M. Rau Zweigertstrasse 28-30 45130 Essen 0201-81095 0 0201-81095-95 press contact: GB-the PublicityExperten Dr. Alfried large Ruhr stone 37 c. 45133 Essen 0201 8419594