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RECHT UND STEUERN

Power of Fiscal Representation

Power of Fiscal Representation

1. We hereby assign the company
[Name, address, VAT Registration Number for fiscal representation]
power of fiscal representation pursuant to Sections 22a et seq. UStG (Umsatzsteuergesetz = German VAT Law).

2. We hereby empower the company [Name of fiscalrepresentative]

a. [if companygiving power is an EU enterprise (Case 1 in leaflet):]

to fulfil the VAT obligations following customs clearance from inner-communitydelivery of goods from company [supplier in third country, address], as ourfiscal representative;

b. [if companygiving power is a third-country supplier (Case 2 in leaflet):]

to take on the VAT obligations in Germany as our fiscal representativefollowing customs clearance from inner-community delivery of our goods to thecompany [Name of acquirer, address, VAT Registration Number];

c. to make thetax return pursuant to Section 22b para. 2 sentence 1 UStG as ourfiscal representative;

d. to make theaggregated sales listing pursuant to Section 22b para. 2sentence 3 UStG as our fiscal representative.

3. We confirm that we fulfil the conditions pursuant toSection 22a para. 1 UStG.

4. We undertake warranty vis-à-vis the company [Name of fiscalrepresentative] for the completeness and correctness of all indicationsnecessary for the transaction of orders and give our assurance that an invoiceduplicate will be given to it for transactions in Germany where use is made ofsaid fiscal representation.

Place,Date Company,Signature

 
 

DOKUMENT-NR. 25737

  • STEUERN

  • RECHT