Movement procedure VAT in VAT groups

New e-dec plausibility rules become effective at importation. What must be observed from Monday, 24 November 2014?

With e-dec Info (33) dated 29 October 2014 the Federal Customs Administration (FCA) provided information about forthcoming changes and revisions to the plausibility rules in e-dec Import and Export. In addition to a few assessment specific revisions, with the e-dec release dated 23 November 2014 tests will be introduced in connection with the UID, the VAT No. and the movement procedure VAT and liability procedure VOC, which we should like to discuss in more detail, because, particularly when they are first introduced, difficulties may arise.

Commencing on Monday, 24 November 2014 the UID, VAT No. and the approval number for the movement procedure VAT and the liability procedure VOC will be tested for their validity. Special attention must be paid to the movement procedure VAT in VAT groups, because several correct details must be given, in order to ensure a successful plausibility test and transmission of the customs declarations. The approval for the movement procedure VAT is issued in the name of the relevant member of the group. The consequence is that in the customs declaration the following details must be given:

– Box „MWST-Nr.“: Group VAT No. in UID form (e.g. CHE123456789)
– Box „TIN Importeur“: UID of the member of the VAT group (e.g. CHE987654321)
– Box „Bewilligungen“: Approval for the movement procedure VAT of the member of the VAT group (No. and date)

Ausschnitt aus Muster-EZA Verlagerungsverfahren MWST Example of a customs declaration

Only if all the above mentioned details are correctly reported, can the customs declaration in e-dec Import be accepted by the system, otherwise error messages are generated.

In order to avoid complications, we recommend holders of movement procedure VAT approvals to pass on this information to their customs agents and to draw to their attention the forthcoming changes. In the early stages enquiries are also to be expected and therefore these details should be easily available.

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