The IT process ATLAS export AES 3.0 meets the latest technical specifications of the EU Commission and the requirements of Appendix B UZK-DelVO and UZK-DVO. Therefore, participants from AES 2.4 must switch to the new version of the procedure by July 16, 2023 . However, this also results in changes to the requirements for the data to be given in the export declaration.
Source: awb-international.de
Latest Posts in "Germany"
- Major VAT Compliance Changes for Companies in Germany Under 2025 Tax Amendment Act Starting 2026
- VAT Margin Scheme: Protection of Legitimate Expectations in Light of Recent BFH and ECJ Decisions
- German Court Rules on Input VAT Adjustment for Repayment by Guarantors in Failed Transactions
- German Court Clarifies Input VAT Adjustment Rules for Repayment by Bank Guarantors
- German Court: Input VAT Deduction Must Be Adjusted After Import VAT Repayment in Insolvency














