Publication of the amendment of the value added tax slop (VAT slop)

§ 1

Notice no. 663 of 16. June 2006 on the VAT leas (VAT slob), as amended by the notice No 1380 of 12. December 2006, Notice no. 1206 of 2. December 2008, proclame no. 62 of 27. 1 January 2009, Notice no. 1497 of 15. December 2009, proclame no. 434 of 23. April 2010, Notice no. 685 of 21. June 2010, Notice no. 1370 of 2. December 2010, Notice no. 1638 of 15. December 2010 and Notice no. 1640 of 17. In December 2010, the following changes are made :

1. I Inline the ' no. 907 of 28. In August 2006, as amended by law no. 545 of 26. "May 2010" to : 175 of 23. "February 2011".

2. I Section 44 (2). 1, ' not registered establishments and private consumers supplying new means of transport to ' : the stand-alone deliveries of new means of transport to registered undertakings and private consumers in '.

3. I Section 44 (2). 3, is inserted after 3. Act. :

' Registered undertakings shall in accordance with the rules laid down in section 66 (3). ' 1 and 2 keep records of the fact that they have submitted the invoice copies to customs and tax administration. `

4. I § 44 pasted as paragraph FOUR :

" Stop. 4. Those who, under the section 53 of the law, shall invoice individual shipments of new means of transport to other EU countries, send a copy of the invoice above the individual shipment and, where appropriate, the application for duty drawback, with proof that there is, the country has been paid for the charge of the means of transport, to customs and tax administration no later than one month after the end of the calendar month in which the shipment has taken place. The documents are to be sent in electronically loaded (scanned) form. The electronic transmission of the documents shall be distributed on the deliveries of the period to each EU country, as other EU countries must show that the documents are in the form of the documents. The rules in section 66, paragraph. 1 and 2 shall apply to the keeping of supporting evidence that invoice copies and the application for tax compensation have been submitted to customs and tax administration. `

5. § 54 a ITREAS :

" § 54 a. Businesses shall inform the company ' s foreign trade in goods or services, in accordance with the provisions of Chapter 15 of the law, of goods or services, as specified in the declaration of goods or services ;

1) box A,

2) box A-benefits,

3) box B-EU sales declaration goods ;

4) box B goods, not the EU sales declaration ;

5) box B benefits and

6) box C.

Paragraph 2. Box A-goods

1) the value without charge of the purchase of goods from other EU countries, cf. Act 11, and see. § 52, paragraph. 6,

2) the value without charge of the installation and installation of foreign companies in this country, cf. Section 78 (1). 1, and

3) the value without charge of the distance sale of the foreign companies of goods in this country, cf. § 83.

Paragraph 3. In box A, the value shall be entered without a charge of the purchase of benefits from other EU countries when the buyer is liable for the levy in accordance with the section 46 (6) of the law. 1, no. 3, cf. § 52, paragraph. 7, as the delivery place of the services is determined according to the section 16 (4) of the law. 1.

Paragraph 4. in box B, the value of the EU sales declaration shall be entered in the non-charge of the deliveries of goods to registered buyers in other EU countries, cf. Act 34, paragraph 1. 1, no. 1-4, and see. § 52, paragraph. 8, cf. however, paragraph 1 5, no. 1.

Paragraph 5. Box B goods, not the EU sales declaration, must be given :

1) the value without charge of the levy of new means of transport for non-registered undertakings and private consumers in other EU countries, in accordance with the provisions of Article 34 (3) of the law. 1, no. 2, and cf. Section 44 (2). 1,

2) the value without charge of the installation and installation of goods in other EU countries, cf. § 77, and

3) the value without the charge of the distance selling of goods to other EU countries, cf. § 82, paragraph. 2.

Paragraph 6. The value of box B services shall be entered in the non-charge of deliveries of benefits to other EU countries where the buyer is liable for the tax on services, as the delivery of the services is determined in accordance with the section 16 (4) of the law. 1, cf. § 52, paragraph. 9.

Paragraph 7. Box C shall enter the value without charge of the charge of the deliveries of other goods and services to purchasers in this country, to other EU countries and to places outside the EU, cf. § 52, paragraph. 10. "

6. ~ § 72 and 73 ITREAS :

" § 72. Companies supplying goods or services to registered buyers in other EU countries must supply each month for each month of

1) goods without a charge under the provisions of Article 34 of the law. 1, no. 1-4, cf. however, section 54 (a), 5, no. 1, and

2) benefits without charge, when the buyer is liable for the tax of the services, as the delivery point for the services is provided for in the section 16 (4) of the law. 1.

Paragraph 2. The undertaking shall be set out in accordance with paragraph 1. 1, notify

1) the registration number, name and address of the establishment, and the declaration period for deliveries to other EU countries ;

2) the buyer ' s registration number,

3) the total value of the company ' s deliveries of goods without a tax for each buyer in another EU country, and

4) the total value of the undertaking ' s supply of benefits without a charge to each buyer in another EU country where the buyer is liable for the cost of the benefits, as the delivery point of the services is determined under the section 16 (4) of the law. 1.

Paragraph 3. The customs and tax administration may allow undertakings supplying goods without a tax to registered buyers in other EU countries shall indicate supplies of goods subject to paragraph 1. 1 and 2, for each quarter, if

1) the company is not subject to the rules for a monthly tax period, and

2) the supply of goods without a tax to other EU countries does not exceed 800,000 kr. in the current quarter and in each of the preceding four quarters.

Paragraph 4. Establishments that provide deliveries of goods on the terms of paragraph 1. 3, but where the supply of goods without a tax to other EU countries does not exceed 800,000 kr. in one or two months within a quarter, the deliveries of goods shall be supplied in accordance with paragraph 1. 1 and 2, for this one month, or for each of these two months as a total declaration period.

Paragraph 5. Customs and tax administration may permit undertakings providing services free of charge to registered buyers in other EU countries where the buyer is liable for the tax of the services, as the delivery of the services is determined under the law of the law ; Sixteen, paragraph 16. 1, indicate the undertaking ' s deliveries of benefits under paragraph 1. 1 and 2, for each quarter, if

1) the company is not subject to the rules for a monthly tax period, and

2) the establishment shall indicate the deliveries of goods on the terms of paragraph 1. 3 when the company at the same time specifies deliveries of benefits and the buyer is liable for the tax of the services, as the delivery point for the services is determined in accordance with the section 16 (4) of the law. 1, or

3) the establishment only specifies deliveries of benefits and the buyer is liable for the tax on services, as the delivery point for the services is determined under the section 16 (4) of the law. 1.

§ 73. Undertakings shall, regardless of the length of the declaration period, be given in accordance with section 72 (5). 1, 3-4 or 5, enter deliveries of goods or services to other EU countries by the 25th. at the end of the month following the expiry period for customs and tax administration.

Paragraph 2. Businesses shall electronically specify the deliveries of goods or services to other EU countries in accordance with section 72 to customs and tax administration, cf. however, paragraph 1 3.

Paragraph 3. Customs and tax administration may permit undertakings which do not have their own technical equipment for electronic specification in accordance with paragraph 1. 2, the deliveries of goods or services to other EU countries by using a form shall be drawn up by customs and tax administration. ` ;

7. § 81, paragraph. 3 and 4, ITREAS :

" Stop. 3. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.

Paragraph 4. The rules in section 18 and 19 of the Act on the levying of taxes and duties, etc. shall also apply to infringements of the notice. `

8. I § 100, paragraph. 2, in section 73 (3), 1 ' shall be : ' 73, paragraph 1. One or two.

§ 2

Paragraph 1. The announcement shall enter into force on 1. July, 2011, cf. paragraph 2.

Paragraph 2. Section 54 a as well as § § 72 and 73 of the notice 663 of 16. June 2006, which has been drawn up in section 1, no. The effect for the periods starting on 1 shall be 5 and 6 of this notice. July, 2011, or later, cf. however, paragraph 1 3.

Paragraph 3. After paragraph 72, paragraph. 3, in the notice. 663 of 16. June 2006, which has been drawn up in section 1, no. 6, in this notice, companies may have the authorisation of the customs and tax authorities to supply supplies of goods to other EU countries for 3. or 4. Quarter 2011, the company does not in 2011 fall within the rules for a monthly tax period, and that the company's deliveries of goods to other EU countries do not exceed 800,000 kr. in the current quarter and in each of the preceding four quarters.