VAT return definition

VAT return means the statement containing the information necessary to establish the amount of VAT due in each Member State.
Sample 1Sample 2Sample 3
VAT return means the return required to be filed by a registrant in accordance with section 47;
Sample 1Sample 2Sample 3
VAT return means the statement containing the information necessary to establish the amount of EU value-added tax that has become chargeable in each Member State in respect of the following supplies within the scope of the Union or non-Union scheme, as the case may be, made during a calendar quarter:
Sample 1Sample 2

Examples of VAT return in a sentence

  • From 1 April 2022, businesses which are VAT-registered but below the VAT-registration threshold will have to keep their VAT records digitally and submit their VAT return viaMTD-compatible software.VAT thresholdsThe VAT-registration threshold will be maintained at£85,000 for a further two years from 1 April 2022.

  • In addition, the correct reporting of this transaction on the VAT return will also be a requirement for the exemption to apply.

  • VAT measures - Payment of VAT upon collection Deferred payment of VAT for taxpayers who determine the tax liability on the basis of issued invoices, namely for VAT recorded in the VAT return for March 2020 (or for the first quarter of 2020 for quarterly payments) and the VAT return for April 2020.

  • Individual waiver of penalties for late filing of the VAT return and the postponement of the paymentThe deadlines for filing the VAT return have not been postponed.

  • The NBR is responsible for the registration of taxpayers and their tax liability, the validation of VAT return filing and the related assessment, the payment of refunds and collection of any amount due, the auditing and processing of any appeal and the monitoring and enforcement of compliance.

  • The PCCWM submits a single VAT return to HM Revenue and Customs on behalf of the Group.

  • The refund has to be requested in the VAT return, and will be paid on April 30th at the latest.Postponement of filing deadlinesThe federal government have announced a general extension of filing deadlines for income tax returns that were due between 16 March and 30 April.

  • This box, reserved for the signature, contains an indication of the number of forms that comprise the VAT return.

  • The penalty for the late submission of the VAT return can be waived based on the individual request provided that the reasons are connected with the coronavirus pandemic.Waiver of penalties for the delayed submission of VAT control statementsThe deadlines for filing VAT control statements also have not been postponed.

  • If taxpayers file the VAT return late, they can apply for a waiver of the late payment interest provided that the reasons are connected with the coronavirus pandemic.


More Definitions of VAT return

VAT return means the statement containing the information necessary to establish the amount of EU value-added tax that has become chargeable in each Member State in respect of distance sales of goods imported from third territories or third countries during a month.
Sample 1
VAT return has the meaning set forth in Section 6.7(c).
Sample 1
VAT return means a return made to the Commissioners of Customs and Excise for the purposes of value added tax, and
Sample 1
VAT return means the statement containing the information necessary to establish the amount of EU value-added tax that has become chargeable in each Member State in respect of sup- plies of scheme services made during a calendar quarter.
Sample 1
VAT return means a return, including an amended return, that a taxable person is required to lodge under Division 1 of Part X or under any other provision of this Act or any Act dealing with the administration of this Act;
Sample 1

Related to VAT return

  • Joint Return means any Return of a member of the Parent Group or the SpinCo Group that is not a Separate Return.

  • Current Return means the minimum fair combined rate of return on common equity required for

  • Income Tax Return means any Tax Return relating to Income Taxes.

  • Combined Return means any Tax Return (other than for Federal Income Taxes) filed on a consolidated, combined (including nexus combination, worldwide combination, domestic combination, line of business combination or any other form of combination), unitary or Group Relief basis that includes activities of members of the ESG Group or the KBR Group, or both, as the case may be.

  • Tax return preparer means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15 .

  • Net Economic Return shall have the meaning ascribed to such term in paragraph 2 of Exhibit E to the Lease.

  • Consolidated Return means any Tax Return relating to Income Taxes filed pursuant to Section 1502 of the Code, or any comparable combined, consolidated, or unitary group Tax Return relating to Income Taxes filed under state or local tax law which, in each case, includes IDT and at least one subsidiary.

  • Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.

  • Combined Tax Return means a Tax Return filed in respect of U.S. federal, state, local or non-U.S. income Taxes for a Combined Group, or any other affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code) Tax Return of a Combined Group.

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • annual return means the return required to be made in the case of a company having a share capital, under section 132 and in the case of a company not having a share capital, under section 133;

  • Book-Tax Disparity means with respect to any item of Contributed Property or Adjusted Property, as of the date of any determination, the difference between the Carrying Value of such Contributed Property or Adjusted Property and the adjusted basis thereof for federal income tax purposes as of such date. A Partner’s share of the Partnership’s Book-Tax Disparities in all of its Contributed Property and Adjusted Property will be reflected by the difference between such Partner’s Capital Account balance as maintained pursuant to Section 5.5 and the hypothetical balance of such Partner’s Capital Account computed as if it had been maintained strictly in accordance with federal income tax accounting principles.

  • Non-Income Tax Return means any Tax Return relating to Taxes other than Income Taxes.

  • Income Tax Expense means, with respect to the Borrowers, for any period, the aggregate, without duplication, of all Taxes on the income of such Person for such period, whether current or deferred, determined on a Modified Consolidated Basis.

  • Post-Distribution Tax Period means a Tax year beginning and ending after the Distribution Date.

  • Separate Return means (a) in the case of any Tax Return of any member of the SpinCo Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the Parent Group and (b) in the case of any Tax Return of any member of the Parent Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the SpinCo Group.

  • Pre-Tax Earnings means the Corporation's earnings before income taxes as reported in the Company's Consolidated Income Statement for each fiscal year of the Performance Period, excluding any non-cash charge incurred in accordance with accounting principles generally accepted in the United States of America (GAAP) for any restricted stock or restricted stock unit awards granted during the Performance Period and all options, restricted stock and other equity compensation granted to Directors during the Performance Period.

  • Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

  • Investment Return means the investment return payable in respect of the Bond in accordance with Clause 5 Returns.

  • Book-Tax Disparities means, with respect to any item of Contributed Property or Adjusted Property, as of the date of any determination, the difference between the Carrying Value of such Contributed Property or Adjusted Property and the adjusted basis thereof for federal income tax purposes as of such date. A Partner’s share of the Partnership’s Book-Tax Disparities in all of its Contributed Property and Adjusted Property will be reflected by the difference between such Partner’s Capital Account balance as maintained pursuant to Exhibit B and the hypothetical balance of such Partner’s Capital Account computed as if it had been maintained strictly in accordance with federal income tax accounting principles.

  • Rollback tax rate means the rate that will produce last year’s maintenance and operation tax levy (adjusted) from this year’s values (adjusted) multiplied by 1.08 plus a rate that will produce this year’s debt service from this year’s values (unadjusted) divided by the anticipated tax collection rate.

  • Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.

  • Corporate Taxpayer Return means the federal and/or state and/or local Tax Return, as applicable, of the Corporate Taxpayer filed with respect to Taxes of any Taxable Year.

  • Income Taxes means any Tax which is based upon, measured by, or calculated with respect to (i) net income or profits (including, but not limited to, any capital gains, gross receipts, value added or minimum Tax) or (ii) multiple bases (including, but not limited to, corporate franchise, doing business or occupation Taxes) if one or more of the bases upon which such Tax may be based, by which it may be measured, or with respect to which it may be calculated is described in clause (i) of this sentence.

  • Tax Benefit Schedule is defined in Section 2.02 of this Agreement.

  • Transaction Tax Deductions means, to the extent Tax deductible for Income Tax purposes, all compensation attributable to payments by a Company or Company Subsidiary on or prior to the Closing Date, including employee transaction-related bonuses, change of control payments, and severance payments, resulting from or related to the consummation of the Contemplated Transactions that are charged to Sellers as part of the Transaction Expenses.