Examples of using Recapitulative statements in English and their translations into Slovak
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Colloquial
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Official
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Medicine
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Financial
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Ecclesiastic
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Official/political
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Computer
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Programming
traders are still submitting quarterly or annual recapitulative statements despite exceeding the 50 000 euro threshold for compulsory monthly recapitulative statements. .
ensure accurate exchange of information on recapitulative statements for services.
RECOMMENDATION 6 The Commission should make a proposal to amend the VAT Directive in order to identify separately the intra-Community supplies following imports under this procedure in the traders' VAT recapitulative statements.
chargeability of VAT on the supply and acquisition of goods within the EU in order to ensure the uniformity of the information submitted in recapitulative statements and the timeliness of the exchange of information by means of those statements; .
The amendment of Article 251 of the Directive is aimed at ensuring that information on intra‑Community acquisitions of services is collected in all Member States for cross‑checking with the information in the recapitulative statements.
These include recapitulative statements, recording requirements,
It also introduces a special rule regarding recapitulative statements whereby a separate VAT identification number would not be necessary for the purpose of submitting recapitulative statements where these statements are required in cases such as the transfer by a taxable person of his own goods to another Member State.
discussions with Member States are ongoing, in order to speed up the periods for submitting the VAT recapitulative statements to 1 month
traders are not obliged to report separately the intra-Community supplies following these imports in the VAT recapitulative statements.
correct and timely recapitulative statements, were found in all Member States visited(see paragraphs 27 to 35, 39 and 40).
Member States have implemented the derogation to file recapitulative statements quarterly and 10 have chosen not to implement the derogation;
Q10: What is a recapitulative statement?
Do I need a valid VAT number for my recapitulative statement?
A recapitulative statement must be drawn up for each calendar month within a period not exceeding one month and in accordance with procedure to be determined by each Member State.
Recapitulative statement: A statement to be submitted by every taxable person identified for VAT purposes providing intra-Community supplies.
The recapitulative statement shall be drawn up each month
There is a monthly penalty for failure to submit this recapitulative statement on time.
The number of your customer quoted in your recapitulative statement which you submit to your tax administration must be correct.
Businesses will no longer be required to draw up a list of cross-border transactions(“recapitulative statement“) for their tax authorities.
Intra-Community supply of goods" means any supply of goods which must be declared in the recapitulative statement provided for in Article 262 of Directive 2006/112/EC;