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 |
| Title in original language |
Mitwirkung der Zollverwaltung bei der Umsatzsteuerbefreiung von Ausfuhren im nicht-kommerziellen Reiseverkehr - hier: Wertgrenzen innerhalb der Europäischen Union und IT-gestützte Ausfuhrbescheinigung German |
| Year | 2018 |
| Subject |
Taxation and Duties |
| Type |
Compliance/Legality Performance |
| Type of performance |
Performed by single SAI |
| Comments | 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. |
| Author |
Germany |
| Materials |
Audit report German Summary German Audit report English Summary English |
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