Intra-community (EU) deliveries and services
March 31, 2011 | 30,00 EUR | answered by Dipl.BW/SB Ulrich Stiller
Dear Sir or Madam,
As an accountant, I am now receiving invoices from other EU countries more and more frequently: Austria, Luxembourg, and Poland. In the case of Austria and Luxembourg, these are material deliveries (e.g. paint for a painting company or food for a hotel, PC accessories, office supplies) and often fuel receipts from Poland.
Which expense account should I book these to and what should be the labeling, and in which line on the VAT return does the VAT amount appear? As for Poland: converting to the daily exchange rate is clear, but is it otherwise treated the same as other EU countries? Do I need to submit an Intrastat declaration for all deliveries and services from EU countries?
Thank you.
Dear Client,
Thank you for your inquiry, which I would like to answer based on the information you provided and in the context of your situation for an initial consultation as follows:
I would like to explain this to you using an example, assuming that the conditions you mentioned are met:
You purchase goods from an EU country for 1,000 euros. In Germany, there is a 19% value-added tax (VAT) on this, which the acquirer has to bear, but at the same time, he can deduct the input tax.
Taking into account the SKR 03, the following entry results:
Account 3425 intra-community acquisition of goods purchase 1,000 (Debit) to Bank 1,000 (Credit).
Account 1573 input tax 19% intra-community acquisition (Debit) to 1773 VAT (Credit) from intra-community acquisition, the corresponding entry in the VAT return 2011 is made in lines 34 and 56.
Computer programs, such as DATEV or Lexware, automatically control the transactions when the account number is accessed accordingly.
You must submit all EU acquisitions in an EC sales list by the 25th of the following month.
Input tax amounts, such as from Polish gasoline invoices, cannot be deducted as input tax in Germany, as they are not owed under German VAT law (see Federal Fiscal Court judgment of April 2, 1998 BStBl. 1998 II p. 695).
I hope I was able to assist you.
Best regards,
Ulrich Stiller
Tax consultant/Diploma in Business Administration
