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The role of customs authorities in exempting exports from VAT in the course of non-commercial travel with focus on: threshold values in the EU and automated export processing systems

Audit Id 1554208400250
Title The role of customs authorities in exempting exports from VAT in the course of non-commercial travel with focus on: threshold values in the EU and automated export processing systems
Titel in der Originalsprache

Mitwirkung der Zollverwaltung bei der Umsatzsteuerbefreiung von Ausfuhren im nicht-kommerziellen Reiseverkehr - hier: Wertgrenzen innerhalb der Europäischen Union und IT-gestützte Ausfuhrbescheinigung

German

Jahr 2018
Betreff

Taxation and Duties

Typ

Compliance/Legality

Performance

Art der Leistung

Performed by single SAI

Beschreibung We reported several times to the Public Accounts Committee (PAC) on the introduction of value thresholds to govern exemption of exports from VAT in the course of non-commercial travel. The deliberations held by the PAC about the value threshold had given rise to the following questions: whether and in what amount other member states of the European Union (EU) have introduced such value thresholds and which member states have an automated processing system in place. The German SAI sent a questionnaire on this topic to 27 EU Supreme Audit Institutions. We received responses from 25 SAIs. This report presents the results of our survey.
Autor

Germany

Materialien

Audit report

German

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Summary

German

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Audit report

English

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Summary

English

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Kontakt
Bundesrechnungshof International Relations Service
international@brh.bund.de
https://www.bundesrechnungshof.de
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