Value-added tax

More values and more security in dealing with turnover tax.

After wage tax, turnover tax is the most buoyant tax for the German national budget. Nevertheless, the German Turnover Tax Law is influenced more by European legislation and the Directive on the common system of value added tax than by decisions made in Berlin or Karlsruhe. This creates a new level of complexity, since each of the member states individually decides on the implementation of the unified European foundations. Constantly courts make decisions, and new formalities and reporting requirements are implemented, or liability rules and elements of offences punished with fines are aggravated.

It is a complex subsystem of tax law which enterprises need to keep under control, and which virtually provokes faulty application if dealt with only in a superficial manner. This could result in tax risks, direct sanctions, fines or even statutory offences.

We show you possibilities for organisation, in particular which traps you should definitely avoid, which advantages you should definitely make use of, which legal standards you definitely need to observe, and which dates you definitely need to keep in mind.

Our team will be pleased to support you with the correct assessment of your day-to-day business under turnover tax law. We also advise you with trade in goods and services with foreign countries.

Our services in handling your value-added tax:

• Optimisation of internal processes from incoming orders to invoicing
• Development of system- and requirement-oriented concepts for value-added tax risk management
• Performing in-house reviews, also with analyses of systems and data in accordance with the German “Principles of Data Access and Verifiability of Digital Documents” (GDPdU)
• Support with special topics (chain and triangular transactions, consignment stock, cross-border service relationships, credit notes, invoicing, corporate reshaping, input tax distribution, import value-added tax)
• Advice with questions relating to value-added tax treatment of national and international circumstances
• Support and assistance with value-added tax registration in another state of the EU or a third country
• Sensitising the employees for value-added tax issues
• Training of employees (individually designed, if required)
• Advice and support with the fulfilment of obligations to register, also abroad
• Advice and representation in communication with the fiscal administration
• Advance value-added tax return, aggregate sales listings, annual returns
• Support with the introduction of electronic invoices
• Redress, complaints, and appeal procedures in and out of court