The Cypriot Tax Department Jan. 16 issued a guide on VAT Information Exchange System (VIES) call-off stock arrangements. The guide includes: 1) an explanation of general rules; 2) the conditions and requirements of the simplified procedure; 3) documentation and record-keeping requirements; 4) the instructions for mandatory declarations of transport or exchange; 5) a list of European legislation and directives; 6) the examples of non-eligible cases; and 7) filling examples on call-off stock tables. The simplified procedure applies from Jan. 1 [Cyprus, Tax Department, 01/16/20]
Reference:
View Information Form 17A. View Announcement of Guide. View Announcement 3. View ...
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