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Die Internet-Versandanmeldung (IVA)

Author

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  • Weerth, Carsten

Abstract

Die Internet-Versandanmeldung (IVA) ist mit Wirkung vom 1. Juli 2005 geschaffen worden, um kleinen und mittleren Unternehmen angesichts der elektronischen Eingabepflicht für Versandanmeldungen nach Artikel 353 ZK-DVO, die seit dem 1. Oktober 2005 in Deutschland gilt, die Abgabe von Versandanmeldungen bei gemeinschaftlichen/gemeinsamen Versandverfahren T1/T2 (sowie von T2F für Gebiete, in denen die 6. MWSt-RL nicht gilt) zu erleichtern. Aber wie wird die IVA komfortabel? Welche Tipps und Tricks sind bei der IVA zu beachten? Obwohl es bereits die Internetzollanmeldung (IZA) bei der Einfuhr gibt, unterscheidet sich die IVA deutlich davon. Beide Internetzollanmeldungen sind im Internet unter der Adresse www.internetzollanmeldung.de abzugeben. Dieser Beitrag soll eine Hilfestellung bei der praktischen Abwicklung der IVA geben.

Suggested Citation

  • Weerth, Carsten, 2006. "Die Internet-Versandanmeldung (IVA)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 6, pages 244-246.
    • Handle: RePEc:zbw:espost:175193
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    File URL: https://www.econstor.eu/bitstream/10419/175193/1/AW-Prax_6_2006_IVA-Internet-Versandanmeldung.pdf
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    More about this item

    Keywords

    Zollkodex; Zollrecht; Customs Law; Customs Declaration;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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