Pflicht zur elektronischen Übermittlung, Umsatzsteuererklärungen
Hamburg
•
99102021010000
•
Typ 2/3
Inhalt
<div lang="en-x-mtfrom-de">Obligation to submit electronically, VAT returns</div>
Begriffe im Kontext
<div lang="en-x-mtfrom-de">Submission of sales tax return</div> (Synonym)
Fachlich freigegeben am
nicht vorhanden
Fachlich freigegeben durch
nicht vorhanden
Since the assessment period 2011, companies and certain other groups of people have been obliged to submit their annual tax returns electronically to the tax office. This applies to sales tax returns for tax periods that end after December 31, 2010.
The basis for this was created by the law to modernize and reduce bureaucracy in the tax procedure (Tax Bureaucratic Reduction Act) and the 2010 Annual Tax Act.
The basis for this was created by the law to modernize and reduce bureaucracy in the tax procedure (Tax Bureaucratic Reduction Act) and the 2010 Annual Tax Act.
An electronic balance sheet must only be submitted for financial years beginning after December 31, 2011.
The declaration can be submitted via ELSTER or via other software products (see links).
Only in exceptional cases can the tax office dispense with electronic transmission to avoid undue hardship. A written justification must then be submitted to the responsible tax office.
If you want to find out exactly who is responsible for your request, please follow the link to Authority finder Hamburg