VALUE ADDED TAX AND EXCISE DUTIES

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  • Publication of lists

A VAT payer who repeatedly fails during the pandemic period to file a VAT return or a control statement, or repeatedly fails to pay the resulting tax liability, will not be published in the list of VAT payers for whom grounds for cancelling registration have arisen, if these obligations are met by the end of the calendar month following the end of the pandemic period.

  • Conditions for refunding an excess deduction

For a VAT payer who has incurred arrears for customs duty or mandatory insurance payments during the pandemic period, these arrears will not be taken into consideration for the purpose of an early refund of an excess deduction, i.e. the conditions for an early refund of an excess deduction shall be considered to have been met if these arrears are paid by the end of the calendar month following the end of the pandemic period.

  • Applying a preferential rate of excise duty

Taxable entities who apply a preferential rate of excise duty on mineral oil and are unable to demonstrate that the conditions have been met during the pandemic period, i.e. they are unable to provide a statement of origin for biofuel or bioliquid to the effect that any biogenic substance meets the sustainability criteria, may apply this reduced tax rate if they demonstrate that these conditions have been met for each accounting period falling within the pandemic period by the end of the calendar month following the end of the pandemic period.

  • Presence of a customs office employee

If it is not possible during the pandemic period to secure the presence of a customs office employee to perform tax supervision, the customs office shall determine an alternative method for performing tax supervision.

  • Withdrawal of authorisation and deregistration

If a taxable entity breaches any obligations stipulated by special legislation during the pandemic period due to the negative impact of the pandemic, the customs office may waive the obligation to withdraw authorisation or deregister the taxable entity.

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