Mutual Administrative Assistance VAT
The tax authorities of the EU member states work together to fight VAT fraud. For this purpose other tax authorities can use a form to obtain information from other Member States. In Germany the Federal Central Tax Office is the point of contact for such requests for information.
Procedure
All financial authorities of the member states of the European Union are obliged to provide each other with administrative assistance through the exchange of information.
The financial authorities can request information and documents from the other EU member states in writing. The authority responsible for the investigation must obtain the information required by the other member state in the same way as if its own taxation were concerned. Without prior request the competent authorities can provide information that may be of importance for taxation in the other member state (spontaneous information). In addition requests for notification (for example: tax assessment) can be sent to other member states.
In order to simplify and speed up the exchange of information between states in VAT matters the member states have agreed on a standardized procedure using the electronic form for information exchange.
Contact
Bundeszentralamt für Steuern
(Federal Central Tax Office)
Ludwig-Karl-Balzer-Allee 2
66740 Saarlouis
GERMANY
E-Mail: ust-amtshilfe@bzst.bund.de
Jurisdiction: International Administrative Assistanc
