VATupdate

Share this post on

Decision No 4/2023 on Standard Forms for Communication and Statistical Data in VAT and Recovery

  • Decision No 4/2023 of the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties has been made
  • The decision is about standard forms for the communication of information and statistical data, the transmission of information via the Common Communication Network, and the practical arrangements for the organization of contacts between central liaison offices and liaison departments
  • The decision is based on the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, and the United Kingdom of Great Britain and Northern Ireland
  • The decision involves administrative cooperation and mutual exchange of information and statistical data
  • Standard forms and electronic communication systems are already implemented and only require minor amendments
  • Practical arrangements for the implementation of the Protocol need to be adopted
  • Standard forms for communication, transmission of information via CCN, and organization of contacts are specified in the decision
  • The decision also defines the content and format of statistical data to be communicated
  • The decision will enter into force on the date of its adoption, which is 19 October 2023.

Source: eur-lex.europa.eu

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

Sponsors:

VAT news

Advertisements:

  • vatcomsult
  • VATupdate.com