Tax Authority Implementation Schedules
Thursday January 14, 2010
All member states will be expected to be ready to receive electronic applications from 1st January.
From our research we can say that some member states will definitely be ready (we give some examples below). In fact, most member states intend to use existing electronic portals for the submission of claims, making the transition less arduous than it first appeared. But it is true that at the end of 2009, some member states had not yet published details of their plans.
It is, therefore, possible - though very much against the wishes of the EU – that the old paper application system and the new electronic system could run in parallel during 2010.
But given that in practice the electronic system actually needs to be ready by 1st April 2010 - the date the first claims could be submitted - it’s vital to take steps to be ready for electronic filing now.
How things are progressing across the EU
UK
To make a claim in the UK applicants must be registered for HMRC’s VAT Online Service. Agents can register to enable them to make refund applications on behalf of their clients.
Ireland
From 1st January 2010 all Irish traders wishing to make a claim for a refund of VAT incurred in another EU Member State will have to be registered with the Revenue’s Online Service (ROS). Where the claim is made by an agent of the trader, the agent must be registered with ROS and also have a Tax Advisor Identification Number (TAIN). A new portal called Electronic VAT Refund will be available from 1st January 2010.
Denmark
Denmark says that the online system will be implemented on 1st January 2010.
Finland
Finland expects to be ready for electronic application from 1st January 2010. More information is available at their website www.tax.fi. The refund application is made through the ALVEU service. It will still be possible to use an agent. In such a case a power of attorney should be attached to the application
Sweden
From 1st January applicants must use the Swedish Tax Agency’s electronic service. Paper applications will not be accepted after 31st December 2009. Copies of invoices will not normally be required. For a company to use the e-service it must inform the Swedish Tax Agency of who is going to use it on the company’s behalf. That person must have electronic identification via a Swedish personal identity number. If the company is not registered for VAT in Sweden it cannot make an application.
Contact us for assistance with preparation for electronic VAT submission.
For a discussion of the principles of electronic filing, please click here.
To learn how reduce cross-border VAT costs now, please click here.