The chargeable day with regards to exports


Following the VAT amendment´s adoption in accordance to the new customs code, discrepancies have arisen due to proof and determination of the chargeable day with regards to exporting goods out of the European Union. During the proceedings of Coordinating Committee of the General Finance Directorate, the possibility to present the chargeable day has been determined by:

The tax administrator did not accept the proposal of the representatives of the Association of Tax Advisers that the payer does not have to present this date on the tax document in case that the time of the chargeable day is not possible to determine during the drawing up of the tax document. Conversely, the tax administrator presents that the tax document has to contain one factual chargeable day.

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