• TABLE OF CONTENTS
  • 1. Introduction
  • 2. Scope of the project
  • 2.1 Background
  • 2.1.1 The current provisions of the Sixth Directive
  • 2.1.2 Case decided by the European Court of Justice
  • 2.2 The role of the current provisions with regard to VAT obligations
  • 3. Status of the project
  • 3.1 Introduction
  • 3.2 Purpose of the descriptive report u0096 Future steps
  • 4. Overview of the data collected
  • 4.1 VAT registration
  • 4.1.1 Communication of the start, change and cease of activity
  • a) Who must be contacted or who are the competent authorities?
  • b) Who must contact the competent authorities?
  • c) How must the communication be done?
  • 4.1.2 Start of activity
  • a) When must the start of activity be communicated?
  • b) Which information must be communicated?
  • 1) Identification
  • 2) Establishment
  • 3) Activity of the taxable person
  • 4) VAT regime of the activity
  • 4.1.3 VAT groups
  • 4.1.4 VAT representation
  • a) Obligatory appointment of a VAT representative
  • b) Information to be provided
  • 4.1.5 Granting of a VAT number
  • 4.1.6 Change of activity
  • 4.1.7 Cease of activity
  • 4.1.8 Registration for VAT purposes: simplifications
  • 4.1.9 Miscellaneous
  • 4.2 Submission of the declarations/returns (including summary declarations/returns)
  • 4.2.1 Types of VAT returns
  • 4.2.2 Period covered by the VAT returns
  • a) Periodical VAT returns
  • b) Non-periodical VAT returns
  • c) Recapitulative VAT returns
  • 4.2.3 Method of submission of the VAT returns
  • a) Periodical VAT returns
  • b) Non-periodical VAT returns
  • c) Recapitulative VAT returns
  • 4.2.4 Technical requirements where submission of VAT returns by electronic means is possible
  • 4.2.5 Submission of VAT returns by non-established taxable persons
  • 4.2.6 Submission of VAT returns by VAT groups
  • 4.2.7 Submission of VAT returns: simplifications
  • a) Periodical VAT returns
  • b) Non-periodical VAT returns
  • c) Recapitulative VAT returns
  • 4.3. Payment and refund of the ba