Until the 25th of the following month all trades and services made to a business partner in a foreign EU country need to be reported to the Federal Central Register for Tax electronically in a recapitulative (summary) statement. The VAT ID number of each involved business partner, the amount of the invoice and the type of business (trade, service or Intra-Community-Triangular-Transaction) need to be listed. Until certain amounts the summary statements only need to be filed quarterly.
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I am looking forward to talk to you!
Krischan (Kris) Treyde (CV)