VAT New Approach concerning import tax documents (eVV)
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For the deduction of the input tax companies had to present the orange coloured original tax assessment decisions. Since March 1, 2018 these assessments are issues solely electronically. Paper originals do not exist anymore.
Paper is passé! This also applies for the orange coloured tax assessment decisions which were issued, when good were imported. Since March 1, 2018 only electronic assessments (eVV) are valid. And on top: the enterprises are in charge themselves to get the relevant electronic documents.
The eVV count as input tax proof and must be presented when VAT audit takes place. Every enterprise must make sure, that she gets the necessary documents. Respectively the company must collect the respective documents at the customs authority.
To get the eVV there are three possibilities available. Which one you choose depends on how often imports are done and how many eVV you have to get. In our presentation (only in german) you find a short overview of this issue.
For these options a onetime registration is with the federal customs authority is necessary. It works by using your UID (company identification number) or – if your company has one already – your ZAZ-account. All companies who do not have an own software to download the eVV can access them through Web GUI. The detailed user manual of the federal authority, with descriptions and print screens is available (only German version) in the download section.
If you only do imports from time to time, you can waive the registration and collect your eVV’s by access code. Every customs declaration contains a unique access code. This code is usually communicated by the freight forwarder together with the customs declaration number (similar as the number of the tax assessment decisions). The importer can then collect his eVV through this Internet page and does not need to be registered with the authority. With this method he can only collect one assessment at a time. Here as well you can download the detailed user manual (only available in German).
This is a webservice and email channel. It is only suitable for company with lots of assessments. By these means you can embed a fully automatic request program into your system and get the eVV’s sorted by criteria (e.g. date) automatically. However the date range is limited to ten days. The respective descriptions and information for the programmers are to be found on the website of the federal customs authority.
Attention! Evidential value of the eVV as of March 1, 2018
The electronic tax decision assessments must be kept in electronically in XML Data format for VAT tax audits.
Depending on your organisation there are two possibilities:
We recommend the paperless version.
Be aware, that business documentation has to be archived for at least 10 years and XML files for VAT audit purposes for at least 5 years.
Our Teamleader Franziska Renggli is in the frontline when it eVV. If you have questions or are uncertain about the implications of the electronic assessment decision procedure don’t hesitate to get in touch. She is eager to help you along.
