Acquisitions

Electronic submission

Failure to submit, penalty

Generally

Restriction of deductions for direct tax purposes

Final statements

Form, meaning

Inaccuracies, penalty

Generally

Restriction of deductions for direct tax purposes

Information required

Acquisition of goods

Additional

Generally

Investment gold

Meaning

Penalties

Assessment, amounts due

Assessment, time limits and supplementary assessments

Generally

Registered in another member state, meaning

Relevant figure, meaning

Reverse charge

Statement, meaning

Submission

Electronic

Generally

Monthly basis

Obligations

Quarterly basis

Simplification measures

Submission date, meaning

Total value, meaning