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The VAT refund procedure from 1.1.2010 newly regulated

With effect from the year 2010 within the EU, the VAT refund procedure ordered new. declared and fortunately is also largely achieved goal of the legislature, it was here, modernize and simplify the entire process of VAT refund to and .

More info here as PDF .

are affected domiciled in the EU Contractor:
These have always been a fundamental claim it, to recover such sales tax amounts they have paid in connection with their business activities in another EU country; thinking here is to to input tax related business lunch , with accommodation or with the purchase of fuels:
purpose but a request had to refund foreign VAT in that Member State foreign made, the tax should be refunded. It was tedious and time-consuming and the language barrier was often a hard to overcome Hurdle.
entrepreneurs who achieve in foreign EU country even sales are not affected by this, since they make in another EU state sales tax returns or sales tax returns and settle this case, the foreign tax.
first The main innovation and simplification is that
applications continue to input tax refund only electronically and submitted exclusively in that State in which the compensation claimant is a resident accounts and (import) shall be made to the payment request, also by electronic means and only then only be attached if the income is at least 1.000, - €, for invoices on the purchase of fuel at least 250, - € is. Original invoices must be submitted in contrast to only in exceptional cases and at the government requirement.
The details of this procedure, we refer to one of our future newsletters.
second Compensation claims are no later than 30.9. (previously 30.6.) submitted the following year in the State of residence . The case of refund requests that are made after 31.12.2009, ie for input taxes in 2009.
It should be noted in conclusion that the minimum amounts of recoverable control applications or requests for years for the last period of a calendar year with effect from 2010 for 25, - € 50, - € will be raised. Where an application for a minimum period of three months provided, the application amount, so the tax to be refunded at least 400, - € amount.

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introduction of electronic payment proof (ELENA)

represent employers in Germany every year about 60 million Entgeltgescheinigungen in paper form for employees from. These are required to apply for income-related benefits - for example, parental allowance, housing benefit, sickness benefit or unemployment benefit. A huge effort for all involved. The "Law on the Methods of electronic payment proof (ELENA Procedure Act) "- integrated into the Fourth Book of the Social Code (SGB IV) - is the troublesome issue of such certificates in the future for a portion of the past A central database stores the employee data which will then if necessary. legitimate authorities consented to retrieve the necessary data to

From 1 January 2010, employers monthly income and employment data of employees to a central location (ZSS) to send the payment information -.. bundled into a central data set - can thus performance-granting authorities be made much easier than previously available. The multifunctional earnings record in particular shall submit the following information about employees:
the insurance number and the name, date of birth and address,

• the income and the period in which it was made, where appropriate, the review group or the type of income
• the name and address of the employer and its operating number.

The process for the preparation and processing of electronic payment detection is applied first with the following information, statements and evidence (recorded evidence):

• labor certification under § 312 SGB III,
• extra income certificate to § 313 SGB III,
• information on employment according to § 315 para 3 SGB III,
• information on work income to housing benefit application under § 23 para 2 WOGG and
• proof of income under § 2 para . 7, first 4 and § 9 BEEG.

Protected data stored in the ZSS data from more than 30 million employees will be encrypted by the employers on the basis of DEUEV proceedings and, signed by machine. Only when needed and with the authorization of the beneficiary can access this data.

A number of precautions prevent any misuse or unauthorized access:

• The access is managed through an electronic signature with a corresponding certificate.
• The database can only flow of ZSS messages by employers, while a flow of data from the database only in the direction of the accessing party is possible.
• The income and employment data in the database on the number of the qualified certificate (extended by the number of the certificate service provider) filed anonymously.

The ELENA Procedure Act will change the work in the payroll and personnel offices sustainable. Wage clerk require significantly more information than before.

From July 2010 there is also no longer sufficient to communicate with the termination of an employee the wages clerk, only the exit date of the employee. The processes must therefore be adapted to the new requirements.

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spouses to new procedures for income tax deduction choose

spouses who are both employees can use from the 2010 calendar year income tax deduction for a new trial. Instead of combining the tax classes III and V or the control classes IV and IV, they can then also the combination of IV and IV choose factor.
achieved through the so-called factor method they want for each of the spouses, the tax relief provisions be taken into account in its own income tax deduction - in particular the basic allowance. The factor also tax-reducing effect of the splitting process is considered in the income tax deduction.
The advantage: Even the income tax deduction for each spouse are the tax deductions - in particular the basic allowance - into account. In addition, high payments are avoided, which can occur when combining III-V.
records on tax card
If you want to apply the factor method in the next year, can apply for the registration of the factor of receiving the tax cards, 2010 at his local tax office. The factor is determined by the competent tax office determined and recorded. The known combinations of the control classes III and V, and IV and IV are still possible without factor.
New calculation option
all who are wondering now whether the new factor method is worthwhile for them, it recalculate the internet themselves in the future. The Federal Ministry of Finance and the Finance authorities of the countries put on the website - in addition to the tax calculator - in short, a calculation option available for the factor, so that the workers' spouses to consider the tax impact of the tax bracket combination.
Also we are here to help, of course.