Value-added tax (VAT): the ultimate challenge

Comply with laws and regulations, avoid tax risks, optimise VAT

Companies of all sizes are constantly faced with challenging VAT issues. A legally sound assessment of these issues demands a high degree of expertise.

However, VAT also offers great savings potential: AWB's tax experts can provide you with competent support in this complex area.

National VAT law

Every day, companies face challenges relating to VAT law, which reflect both European and national developments. The harmonisation of VAT, tax deductions and invoicing formalities are evidence of its complexity. Company auditors increasingly scrutinise VAT processes and errors can have dire financial consequences. A combination of extreme care and comprehensive expertise are required in order to avoid risks and design effective processes. 

Cross-border VAT and customs

Companies involved in cross-border trade are often faced with particularly complex VAT and customs issues (e.g. regarding e-commerce, import VAT, proof of VAT exemption, chain and triangular transactions or warehousing). Competent advice is especially important when VAT and customs intersect.

VAT at international level

Companies which trade globally often face VAT challenges in other countries. By means of the “Best Friends” network, AWB provides support with tax assessment and declaration requirements in all EU Member States and selected third countries.

VAT and criminal law

Nowadays, VAT audits and inspections uncover more errors than ever before which lead, at the very least, to tax demands. In our view, the principle which always applies whenever VAT and criminal law intersect, is that prevention offers the best protection. We can thoroughly review your VAT processes, thereby helping you to identify and avoid criminal acts and compliance risks, as well as ensuring legal certainty in your dealings with the authorities. If you are already the subject of an investigation, we can defend your interests before the competent authorities and courts.

German VAT Desk

Before foreign companies can trade on the German market, they usually have to register for VAT. For this purpose, they can be represented by a tax consultant.

AWB can advise you on the German VAT registration process and declaration requirements.

What AWB can do for you in relation to VAT:

  • Analyse and improve VAT organisation and processes
  • Provide daily support in VAT matters
  • Create and improve internal control and risk management systems
  • Manage objections, refunds or court proceedings
  • Prepare and support VAT audits
  • Produce expert reports/opinions on complex legal issues
  • Provide support in criminal and administrative penalty proceedings
  • Provide support in special VAT scenarios:
    • VAT in internet and online trade
    • VAT advice on cross-border transactions with the rest of the EU or involving third countries (if necessary in cooperation with our foreign partners)
    • Process design and advice when VAT and customs law intersect
    • Proof of VAT exemptions (records and receipts)
    • Registration and lodgement of declarations in Germany and other EU member states
    • Fiscal representation
  • Audit of Software and Compliance Management Systems

Your team of experts