Can a self-employed accountant help with the preparation of advance VAT returns?

This German case deals with a German accountant, who used a bookkeeping program to book the business transactions for his clients, and based on their data and information  created and submitted their VAT Return.

The German tax authorities did not recognise the accountant as ‘agent’, and the German court followed this opinion. The accountant had given unauthorized assistance in tax matters. He was allowed to carry out mechanical operations in the maintenance of books and records, to book ongoing business transactions, to make ongoing pay slips and to prepare income tax declarations. However, due to the complexity of VAT law, this exception does not apply in the general interest to the preparation of VAT returns.

Source: steuerlex.de

Source: SIS Verlag

Note: we are somewhat happy that the German court recognises VAT Law to be complex and difficult to automate.

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