Examples of using Recapitulative statements in English and their translations into Swedish
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Colloquial
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Official
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Medicine
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Ecclesiastic
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Ecclesiastic
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Official/political
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Computer
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Programming
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Political
Returns and recapitulative statements.
Directive 2006/112/EC already gives Member States the option of collecting recapitulative statements on a monthly basis.
The recapitulative statements referred to in paragraph 1 shall be submitted by electronic file transfer.
The amendment of Article 263(2) of the Directive is aimed at simplifying the procedures for lodging recapitulative statements.
Member States may, however, authorise recapitulative statements to be submitted by other means for certain categories of taxable person.
Contrary to the position taken in 1996, the Commission would prefer microeconomic bilateral clearing based on recapitulative statements.
The Commission considers that monthly recapitulative statements both from the supplier and the acquirer should be sufficient in that respect.
The latter measure complements the Commission proposal to cut the time limit for exchanging information between Member States on recapitulative statements.
Only 4% of businesses liable for VAT submit recapitulative statements and 9% engage in intra‑Community acquisitions of goods.
Because the place of supply will be the place where the customer is established, those transactions are not to be mentioned in the recapitulative statements, covered by Article 22(6)b.
The economic assessment carried out showed that lodging recapitulative statements was particularly burdensome for businesses when the procedure involved manually entering data on an electronic form.
reducing to one month the period for declaring intra‑Community transactions in the recapitulative statements referred to in Title XI, Chapter 6, of Council Directive 2006/112/EC.
From 1 January 2010 the recapitulative statements will also include information on supplies of services in the Member State of the customer for which the customer is liable for payment of VAT.
This complements the Commission proposal to reduce the period of recapitulative statements, and is a key element in tackling intra-Community VAT fraud.
The amendment of Article 251 of the Directive is aimed at ensuring that information on intra‑Community acquisitions of services is collected in all Member States for cross‑checking with the information in the recapitulative statements.
In particular the obligations for taxable persons to be identified for VAT and to complete recapitulative statements should apply consistently in all Member States.
By obliging the Member States to accept recapitulative statements by electronic file transfer, the proposal in certain cases relieves taxable persons of complex data‑entry obligations.
returns and statements, and recapitulative statements see Articles 199,
These include recapitulative statements, recording requirements, documentation requirements,
on the shortening of the timeframe for recapitulative statements by simplifying the rules on the chargeability to tax for intra-Community supplies.
the supplier's recapitulative statement, the purchaser's recapitulative statement
Under the current provisions, data are collected from businesses with the following frequency: the recapitulative statements containing information on intra‑Community supplies of goods are submitted by traders quarterly,
The rules concerning the chargeability of VAT on intra-Community supplies of goods should be simplified in order to ensure the uniformity of the information submitted in recapitulative statements and the timeliness of the exchange of information by means of those statements. .
the Commission proposed introducing the obligation for taxable persons to include services in their recapitulative statements, thereby allowing the information to be exchanged between Member States using the VIES exchange of information with effect from 1 January 2008.
Q10: What is a recapitulative statement?
Then you have to file information about the value of these services in a recapitulative statement.
As the seller, you also have to provide information about the sale and file a recapitulative statement with the Swedish Tax Agency.
he must declare this in his recapitulative statement.
In addition to the recapitulative statement of intraCommunity transactions to other Member States provided for in Article 22.6(b)
The recapitulative statement shall also set out.