The issue is about what should have happened when the company ceased to trade. Do whatever you want with a Value Added Tax (VAT) Number Registration / Application. Imperial House is still the address on the form. When expanded it provides a list of search options that will switch the search inputs to match the current selection. org. Use the SA401 to register as a partner for Self Assessment and Class 2 National Insurance contributions. Important. Find out more about the eligibility, process and documents required for this service. How to fill in form VAT68. 2. Hopefully the gradual return to the office for HMRC staff after the pandemic will reduce processing delays. intellect. uk. Phần mềm kế toán Fast Accounting. Os ydych yn newid statws cyfreithiol eich busnes, llenwch ffurflen VAT68 a ffurflen VAT1. Wed, 22 Nov 2023 17:35:59 GMT. Use the Add New button to start a new project. Draw your signature, type it, upload its image, or use your mobile device as a signature pad. Client incorporated in June 2022 and we did the VAT1 and VAT68 to transfer the number. Transfer of a business as a going concern. e. signNow helps you fill in and sign documents in minutes, error-free. News stories, speeches, letters and notices. Use form VAT2 to provide details of all partners if you’re registering a partnership for VAT. Imperial House is still the address on the form. VAT Registration Number complete forms VAT1 and VAT68. INVOICES MAY INCLUDE ITEMS ON WHICH VAT IS NOT REFUNDABLE AND SHOULD BE EXCLUDED. Cais i drosglwyddo rhif cofrestru. Please throw any copies of VAT68 into the bin. ‘Form 3’ is the third page of the VAT 68 and is the only legally prescribed part of the form. Seperti yang diceritakan oleh seorang veteran VAT68 Komando, Encik Mustafa Hj Zainal. You’ll want to are the complete name on the find. HMRC VAT Registration Service Crown House Birch Street Wolverhampton West Midlands WV1 4JX. Yes, it looks like they continued to file returns. This form is for you to apply for the previous owner's VAT registration number to be transferred to you if you are taking over a business as a going concern or changing your legal status. Today our lab has published two papers. Once the transfer is approved by HM. HMRC seem to be taking months to deal with this and it's causing issues for clients. That is all there is to it. Some changes can affect your VAT registration or mean you have to. B. The option to tax (‘OTT’) allows a business to charge VAT on the sale or rental of non-residential property, or in other words, to make a taxable supply from what otherwise would be a VAT exempt supply, allowing additional VAT recovery on costs than would be the case. ,Ph. the existing business must deregister following the transfer (this takes place when the VAT68 is completed); the new owner must carry on the business under the old owner’s VAT registration. They should have been submitted within 30 days. 17. Under that provision a person ceasing to. You also need to fill in form. Tick if still trading If you need to show details of more than two businesses, use a separate sheet of paper. Type text, add images, blackout confidential details, add comments, highlights and more. You can find more information in VAT Notice 700/9. Page 3 About your VAT registration continued Voluntary. your. Rio Sugimura, M. 2. Edit value added tax vat. Complete a blank sample electronically to save yourself time and money. As a result, we’re processing around 70% of these applications within 30 days and the majority of those cases within 5 working days. It is not a separate legal entity. Remember to instruct the bank about the changes if you pay VAT by Direct Debit. Form. VAT68: request for transfer of a registration number. (ethno funk psychedelic disco rock) Right Habit - Дискография, 3 релиза - 2011-2015, MP3 (tracks), 320 kbps » Rock (lossy) :: RuTracker. ,Ph. CH2 Child benefit claim form. pdf), Text File (. 64-8 Authorising your agent CH2 Child benefit claim form BR19 Application for a state pensionWe would like to show you a description here but the site won’t allow us. Request for transfer of a registration number. Could you please confirm that our company can use the granted UK VAT number (with business type: Sold Trader). Share your form with others. Click on Done to save the changes. 3. No need to install software, just go to DocHub, and sign up instantly and for free. An important feature of the OTT regulations is that they apply to a. By squay. Our team of experienced and qualified accountants can help you with all of your accounting needs, including self-assessment tax returns, company. Yes. We use some essential cookies to make this website work. To provide. You, the buyer of the business, as well as the seller of the business must notify HMRC. The address to send it to is in the form. The effect of completing form VAT68 is that any VAT liabilities. Type text, add images, blackout confidential details, add comments, highlights and more. UK Jan 5, 2016. All forms are printable and downloadable. your VAT Registration. Single-Cell Approaches to Deconvolute the Development of…Rugby Realty Co. ,Ph. Go to the Documents tab to access merging, splitting, locking, or unlocking functions. In the case of a limited company, where VAT was incurred before its incorporation it can be recovered on goods obtained for it, and services obtained for its benefit subject to certain. Under Regulation 6 VAT Regulations 1995, subject to certain conditions the VAT number of the seller may be reallocated to the purchaser (VAT 68 procedure). A sale of assets as part of a transfer of a business as a going concern (TOGC) is not treated as a supply of goods or services for VAT purposes, and so is. & there is no. Find 吴翰清防ddos攻击 ️110011. VAT on B2C services supplied to an EU client charity. vat68 писал(а): Но ведь на офсайте написаны требования к более раннему контакту. Find out when you can expect to receive a reply from HMRC to a query or request you've made. Posted by u/THE-TRUTH-444444444 - No votes and no commentsUse form vat68 to ask hm revenue and customs to transfer the vat registration of a company changing. D. Dr Rio Sugimura had never stepped foot in Hong Kong before accepting a position at HKUMed based on the research strengths of his future colleagues. 2 You can change your status from a sole trader to a limited. Share your form with others. Once the transfer is approved by HM Revenue and Customs (HMRC), it cannot be revoked. Refer to page 2. There are two partners but now one has left and I need to change the VAT registration to reflect this. Stupidly tried online first which doesn't work and so paper forms were submitted in July. If you are registering a change in Partner(s), complete form VAT2 Partnership details. : fill, sign, print and send online instantly. VAT 68 asks for the name of the new owner and the old owner but the. Transferring the business to a Ltd company will still mean he is registrable and the Ltd company will also become registrable. the current and previous registration thresholds for. 3 4. CONTRACTOR INFORMATION STREET AND DRIVE INSTALLATION REQUIREMENTS FOR CONTRACTOR CONSTRUCTION PROJECTS WITHIN THE CITY OF BERET 1. 2. 2. Tiene que inscribirse en el plazo de 30 días a partir del final del mes en que superó el umbral. The information in this dashboard is updated weekly. HMRC often mess up transfers, and keeping the number complicates the cut off between the old and new entities. Consultations. ) [Цитировать] freedombeatz писал(а): 77110303Скажите, как по сравнению c Abbey Road Modern Drums от NI? по демкам вроде звучит сопоставимо, просто хотелось услышать мнение. 03. You have to apply online or by telephone for a PAYE scheme for the company and it will always have a different reference to the PAYE. 2. Стаж: 18 лет 10. The online forms can be viewed in your browser. Notes to help you apply for VAT registration-04-17-1. Follow the simple instructions below: The preparing of legal papers can be expensive and time-consuming. If VAT form 68 was used at the incorporation then the VAT registration number AND all the history would be transferred from the partnership to the newco. Now go to question 19 – ignore questions 13 to 18. VAT68 delays. -Company B was told Company A's turnover below. BX9 1WR. Download or obtain the VAT1614H form from a reliable source, such as the official government website for taxes and VAT. Sign it in a few clicks. Cc⭐云加速防ddos攻击t6qup ️110011. What do you want to tell us about? Tick all boxes that applyFunction VAT68 should be complete in the event your supplier and buyer out of a business want to connect with transfer a VAT membership number. 、YAT88、VAT68、VAT69等。 1908年威鹿酒业公司接手掌管整个格兰盖瑞酒厂。 1937年Distillers Company Limited-DCL入主格兰盖瑞， 1943年时转手给Scotch Malt Distillers。1968年，因为水源不足而关厂。Fri, 24 Mar 2023 11:44:31 GMT – VAT68 delays. These include: a proposal document. Send vat 68 form via email, link, or fax. The £4000 is the estimated current market value of the Assets at time of transfer to ltd co. Once you have completed and signed the form, please send it to: Corporate & Commercial. VAT68 advantages Use of form VAT68 - when buyer and seller are closely associated and no "VAT skeletons in the cupboard" - has various advantages: Old business doesn't have to complete VAT7No delays in getting a new VAT numberDon't get into the "no man's land" scenario for the new business of being liable to charge VAT but awaiting a. Ask HECTOMETRE Revenue and Customs to transfer the VAT application on a company that's varying holding using form VAT68. djalien2006 · 06-Июл-17 10:11 (спустя 4 месяца 25 дней, ред. According to legend he vatted 100 casks and invited a panel of friends to taste them blind. Breakdown of Amount Claimed - An original VAT invoice (or customs receipt for VAT paid at importation) must be attached. HMRC will normally transfer the VAT number within three weeks. Under that provision a person ceasing to. zmieniające załączniki I i IV do rozporządzenia Parlamentu Europejskiego i Rady (WE) nr 999/2001 oraz załączniki X, XIV i XV do rozporządzenia Komisji (UE) nr 142/2011 w odniesieniu do przepisów dotyczących przetworzonego białka zwierzęcego (Tekst mający znaczenie dla EOG. If it is considered NOT a good idea to takeover the VAT number of the sole trader, then form VAT7 would be completed by the sole trader and VAT68 NOT. Vat 69 production in 1972. Get all of your information together before you start. If you do post, send it to the new address (BT VAT) and not Imperial House like I did. 1 kHz mono. Enter your official contact and identification details. Government activity Departments. Generally speaking, regulation 9 can be applied to the trade of a deceased sole proprietor where it is clear that the business will be transferred to the beneficiary, or sold on as a going concern. We use einige mandatory cookies to make this website work. If‘Yes’ you will both need to complete form VAT68: Postcode: 4 Transfer of the business: Ifyou have transferred your business to a new owner, give the details of the new owner: Anyother changes: Itis important that the changes are authorised by the appropriateperson. There is an implication that Company B submitted form VAT68 to HMRC. HMRC has said that in this circumstance, the partnership is automatically dissolved and the remaining partner must re-register as self employed as a sole trader, and presumably re-register for VAT. Some changes can affect your VAT registration or mean you have to. If your query relates to your change of legal entity or transfer of going. Thanks (1) Replying to lionofludesch: By VATs-enough. Inform the Annual Accounting Registration Unit (AARU) if you use the Annual Accounting Scheme. posted images on LinkedInYou can also complain by phone or post. The legal provisions relating to goods and capital assets on hand at the time of deregistration are contained in the VAT Act 1994, Schedule 4, paragraph 8. Both parts of this Application Form must be filled in Part 1 To be completed by the new owner If you are the new legal entity or owner of the business, Pay VAT from your bank or building society account (VAT622) 30 January 2020. Can confirm or deny this assumption? - No they did not submit VAT68. If you are transferring your VAT registration number to the new owner, complete forms VAT1 and VAT68. Skip to main content. Do whatever you want with a VAT484 Notifying us of changes to a VAT registered business: fill, sign, print and send online instantly. Phần mềm kế toán Excel miễn phí hoàn toàn. Can the new entity applying to take on the VAT number continue to use the VAT number on its invoices, or does it have to go down the 'vat number applied for, vat invoice to follow' route?Hier sind diese Teile erklärt: Formular VAT68 muss ausgefüllt werden, wenn der Verkäufer und Käufer eines Unternehmens eine Umsatzsteuer-Identifikationsnummer beantragen möchten. Cc⭐小雕像ddos攻击vat68美国ddos被攻击oj2fuddos攻击. £1,100. The details can only be amended with the writtenYou can transfer VAT number by use of VAT68. 5 bathrooms; Lot Size - 7,405 sqft, Floor Size - 2,161 sqft; Parcel ID# 2002814000000006; Last Sale May 2013 -. D. Although Inland Revenue notified in time for income tax & ni, forms VAT1, VAT2 & VAT68 were not submitted until late November. P11D(b) Return of class 1a national insurance contributions due P11DX Dispensation for expenses payments and benefits in kind. gov. If you do not have a user ID you. Defnyddio’r ffurflen VAT68 i ofyn i Gyllid a Thollau EM drosglwyddo’r cofrestriad TAW cwmni sy’n newid perchnogaeth. Top 6 phần mềm kế toán miễn phí được sử dụng nhiều nhất 2021. Thank you Lionofludesch. Follow the simple instructions below: The preparing of legal papers can be expensive and time-ingesting. 1. acquisitions. 05. The transfer will be. signNow helps you fill in and sign documents in minutes, error-free. Diumenge vam anar a le Socle de la Candelle a fer la via VAT68, una via que sobretot recordarem per l'abobinable mestralada que quasi se'ns endú a la part final de la via. Thanks (0) Replying to @inforubina: By lionofludesch. As well as being expected to keep VAT records and pay any VAT, you need to: There are three rates of VAT: standard rate, reduced rate. Securely download your document with other editable templates, any time, with PDFfiller. return dates. form VAT68 and enclose it with this f orm. I understand I have to fill in forms VAT 1 and VAT 68 but I'm a bit confused. Edit your vat 484 form No Download Needed online. The previous owner must not complete a VAT 7 to. The state of HMRC right now: You can’t chase a VAT registration unless it’s been 8 weeks since you applied, and even then the chasing doesn’t do very much… | 10 comments on LinkedInform VAT68 and enclose it with this form. VAT is chargeable on a supply of taxable goods or services made by a taxable person in. VAT68 delays. Changing your bank details. The 69th. HMRC has published updated guidance this week on what businesses should do if they are waiting for a VAT group registration application (or other amendment to the VAT group) to be processed, and this supersedes all earlier guidance as the advice has changed for some steps. Instead of simply contacting me as agent, HMRC have deregistered the client and now say he has to re-register!VAT68: Transfer of a business as a going concern - request for transfer of a registration number: 5: VAT427: Claims for Input Tax/Relief after cancellation of registration: 6: VAT600 FRS: Application to join the Flat Rate Scheme: 7: VAT600 AA: Application to join the Annual Accounting Scheme: 8: VAT652: Voluntary disclosure of errors on VAT. Phần mềm kế toán miễn phí Cost Accounting. Prepare a file. HM Revenue & Customs Value Added Tax Transfer of a business as a going concern Request for transfer of a registration number Important: You must complete this form if you want to keep the registration number of the previous owner. D. If you are author or own the copyright of this book, please report to us by using this DMCA report form. "VATREG29850: VAT68" published on by Bloomsbury Professional. Draw your signature, type it, upload its image, or use your mobile device as a signature pad. Complete VAT1 Application For Registration. How to tell HMRC about changes to your VAT details | Find Laws. 4. Ask HM Revenue and Customs to transfer the VAT registration of a company that's changing ownership using form VAT68. UK. Air Departure Tax. orgIf the existing business is VAT-registered, the VAT registration can be transferred to the new company so that the existing VAT number is retained. Our ambitious schedule of new product development, improvements and compliance updates continues. Thanks (1) By jonibarnes. bank details return dates business name To do this: Log into your business tax account. Add the relevant date and insert your. I did send a covering letter asking some questions and explaining the Incorporation. You must tell HMRC at least 14 days in advance if you’re changing your bank details. Securely download your document with other editable templates, any time, with PDFfiller. 3 Mar 2022. 01. You have to apply online or on form VAT1 for the company to be registered from April. Don’t are any private or economic guidance just like your VAT count. Read the instructions to learn which info you will need to provide. Krunoslav Gaspert. Choose the correct version of the editable PDF form. VAT. If you are registering a change in Partner(s), complete form VAT2 Partnership details. COM）vaT68 videos in Video. Phần mềm kế toán. Get access to thousands of forms. Where VAT68 is really bad is when unrelated parties are involved (as in buried VAT liabilities becoming unburied) plus technically the old unrelated entity should pass its VAT records to the new unrelated party entity which in the real world is a no-no - in practice old entity has to write to HMRC to retain these records itself - a further. The quantity minE1io,11 ,r e z0uj(-ys) is the ex- ponent in the Chernoff bound for the probability of confusing hypotheses H, and Hi ([VaT68], [SGB67]), and such a bound is known to be asymptotically tight. We’d like to sets additional cookies to understand how you utilize GOV. The seller should cancel any Direct Debits on their VAT online account and you (the buyer) should set up new ones. posted images on LinkedInDo whatever you want with a iccwbo. Get access to. No - you cannot transfer the PAYE registration. Application for repayment of VAT paid on goods (including animals) at a point of entry into this State by a consignee (or by a consignee’s declarant / representative), should be made on a VAT 3 return, where payment of such VAT is made. The maximization over all. Install the pdfFiller Google Chrome Extension in your web browser to begin editing vat68 online form and other documents right from a Google search page. 03. Os ydych yn prynu busnes, mae’n rhaid i chi a’ch gwerthwr lenwi ffurflen VAT68 . Once completed, you can save the form as a PDF and attach it. How to fill in this form PleaseHi, I got a client which has made a little bit of mess with the accounting side of the business. Bound to hauptinsel content. Phần mềm kế toán miễn phí trọn đời SSE Accounting 2019. If you’re changing the legal status of your business, fill in form VAT68 and form VAT1. 3. g. 19th Sep 2018 16:04 -AT-inforubina wrote: Hi I filed the normal VAT return of sole trader for 31/08/2018. Analyses. You must also complete form VAT 1 (and a form VAT 2 if the new owner is a partnership). 2. Client's business changed from a sole trade to a partnership with his wife in late 2020. This can be done online via the trader’s VAT online account or by post on form VAT68. It gives details about: a. To answer your question at a basic level, you would register for VAT for the new entity, during the online application process, there is a question asking if you are taking over another business (the sole trader), selecting that option will then prompt another question "do you want to. The notes are numbered to correspond with the questions on the form. If you pay your VAT by Direct Debit, you’ll need to tell your bank as well. I sent a VAT68 form to HMRC and forgot the VAT1, which should have accompanied it. Then select ‘Your. If a VAT68 was signed then this was ill advised and is now very helpful to HMRC. 06-Июл-17 10:11) Sam Spacey - Epica Bass (KONTAKT) » Библиотеки и саундбанки для сэмплеров, пресеты для синтезаторов :: RuTracker. form VAT68 and enclose it with this form. your latest annual adjustment calculation. V. Download the data file or print your PDF version. ,Ph. No need to complete VAT7 for the old entity. If you are not using the online registration system, please send standard registration applications, and applications to. Tags: HMRC. 10% charged on amount owed when the delay is up to 18 months. You can find more information in VAT Notice 700/9. Vat 69 Reserve carries no standard age statement. to tell HM Revenue and Customs ( HMRC ) about any changes to the. 05. The best way to edit and eSign vat 68 form without breaking a sweat. To use the previous owner’s VAT Registration Number also complete and send Form VAT68 (taking over a previous owner’s VAT Registration number may not be sensible for your business so ensure you understand the implications and/or. Open the document in our online editor. The new entity takes over responsibility for past. Edit vat68 form. 桑德森似乎对缩写很感兴趣：除了VAT69之外，他还推出了S. The following conditions should be met as both a matter of law and policy before reallocation can be allowed. Click Done to apply changes and return to your Dashboard. VAT68: request for transfer of a registration number. £12000 incl. Now go to Question 19 ignore Questions 13 to 18. Rising-Star Journal Club -2 Have you dreamed of your H&E histology images convert to single-cell & spatial transcriptomics data? The advent of the machine-learning is enabling this dream step. Trosglwyddo busnes fel busnes byw. The details can only be amended with the written authority of the. Place your electronic signature to the page. Take advantage of the instruments we provide to complete your document. It is not a separate legal entity. Wed, 22 Mar 2023 17:16:26 GMT – VAT68 delays. However, if it is beneficial to keep the existing VAT number of the business, you and the seller must agree with the transfer. Your full name If you are transferring your VAT registration number to the new owner, complete forms VAT1 and VAT68. This section provides advice on how to decide whether a transaction is the transfer of a going concern and the general approach you should adopt. Contact HMRC using the helpline number on the VAT: general enquiries page to request a paper form VAT1 Application for registration. Highlight relevant paragraphs of the documents or blackout delicate information with instruments that signNow offers specifically for that function. You’ll need to provide documents with your application. If you have had rejections in the past then check that the SIC code/business description you use. A sale of assets as part of a transfer of a business as a going concern (TOGC) is not treated as a supply of goods or services for VAT purposes, and so is. HMRC Admin 25. 30 November 1994. If there were wages, you should be. No separate VAT68. using your VAT online account - only if you use the VAT. My mistake. however now this client is registered for MTD when I click the change registration details button it tells me I have to make changes using the new ASA account. Draw or type your signature, upload a signature image, or capture it with your digital camera. Equation (4) has a simple interpretation. Complete a blank sample electronically to1. Add your legally-binding signature. a person to whom the right to claim has been assigned or transferred by the person who incurred the input tax, for example, by a deed of assignment or as part of a transfer of a business as a. 3. Regulation 6(1)(d) states that the application to transfer the number must be made on a ‘form 3’. Ask HM Revenue and Customs to transfer the VAT registration of a company that's changing ownership using form VAT68. business contact details. If you pay your VAT by Direct Debit, you’ll need to tell your bank as well. Before signing up for VAT, be aware of your responsibilities as a VAT registered business. , Inc. What you can transfer is the registration number using form VAT68. No software installation. fill in the form on-screen, print it off and post it to HMRC. You can install this for free by clicking on the link above. Remove the routine and create documents on the web! Experience a. Request transfer of a VAT registration number - GOV. Company still hasn't heard. If you’ve changed legal. Top 6 phần mềm kế toán miễn phí được sử dụng nhiều nhất 2021. On the other hand, even if your VAT68 isn't actioned for aeons, at least you know what the registration number will be. A TOGC takes place when the assets of any business are transferred from one person (transferor) to another (transferee). The entitlement to recover VAT on stock and assets on hand at registration as if it were input tax is contained in regulation 111 of the VAT regulations 1995. However, a registration can continue when a business is transferred as a ‘going concern’ (a TOGC) from one taxable person to another (VATA 1994, s. If your query relates to your change of legal entity or transfer of going. Related Content - vat68 VAT registration - GOV. Rearrange and rotate pages, add and edit text, and use. Unless old and new business owners are close family members and amicable I normally do NOT recommend the VAT68 proceedure, however with a trade passing from. zmieniająca dyrektywę Rady 91/477/EWG w sprawie kontroli nabywania i posiadania broni (Tekst mający znaczenie dla EOG. 1 What this notice is about. These forms are either online forms or PDFs. Land and Buildings Transaction Tax. Apply a check mark to point the answer. Introduction 1. If you have changed your legal entity, for example, from sole trader to limited company but would like to retain the same VAT Registration Number complete forms VAT1 and VAT68. This form is for you to apply for the previous owner's VAT registration number to be transferred to you if you are taking over a business as a going concern or changing your. Corporate & Commercial. Has anyone had a similar experience and what penalties if any should the client expect?P O Box 2451 Location #: Mecklenburg Electric Cooperative Residential Membership Application and/or Service Contract District: Chase City, VA 23924 4343726200 P O Box 617 Gretna, VA 24557 4346561288. Iness as a going concern and wish to cancel your VAT registration number, please complete form VAT7, Application to cancel your VAT registration . Do you intend to complete VAT68 ? If not, no, you're wrong. 2. HM Revenue & Customs Value Added Tax Transfer of a business as a going concern Request for transfer of a registration number Important: You must complete this form if. You need to complete form VAT68, and send it to HMRC using the address shown on the form. com is Vincent’s mailing address. VAT1 Notes 1 HMRC 09/23 Notes to help you apply for VAT registration . Find vat68 form and click Get Form to get started. 2. To fill out the VAT1614H form, follow the steps below: 1. How to fill in form VAT68. VAT68 clarification. Pay VAT from your bank or building society account (VAT622) 30 January 2020. Ged your legal entity, for example, from sole trader to limited company but would like to retain the same VAT Registration Number complete forms VAT1 and VAT68. 3. Find out when you can expect to receive a reply from HMRC to a query or request you've made. Declaration Anyone who knowingly makes a false statement for the purpose of obtaining relief from VAT is liable to penalties. xml ¢ ( Ä–Mk 1 †ï…þ‡E×â• B Åk úql M WYšµ•è iœÄÿ¾£]{)‰ ]â,¹ Ö3ïû> ÙìÌ— Ö ÷ “ö®b³rÊ pÒ+íÖ »¹þ9¹dEBá”0ÞAÅv ØrññÃüz ¤v©b Äð•ó$7`E*}G•ÚG+ ãš !ïÄ øÅtú…Kï N0{°Åü;Ôbk°øñH_·$· Ö¬øÖ6權i› š ?ª‰`Ò Áh) êüÞ©'d“=UIʦ'mtHŸ¨áDB®œ Øë~Ó8£VP‰ˆ. The following conditions should be met as both a matter of law and policy before reallocation can be allowed. details of what. Die Übertragung einer Umsatzsteuer-Identifikationsnummer kann über HMRC Online-Dienste oder durch Ausfüllen des Formulars VAT68 beantragt werden.