Processes for the proper execution of imports and exports are presented with sample forms, where definitions are provided for the concept of imports and exports, for export declaration, procedures for special cases of exports, issues of customs legislation, and the operation of customs brokerage offices.
The Scientific Team of Astbooks has published a new book titled "Imports - Exports - Intra-Community," which serves as a practical tool for any interested accountant-tax expert working either in an accounting office or in a corporate accounting department of an import-export company, as well as for employees in customs clearance offices. The book consists of three parts as follows: Part A: IMPORTS - EXPORTS. It presents procedures for the correct execution of imports and exports with examples of forms, where definitions for the concept of imports and exports, for export declarations, procedures for special cases of exports, customs legislation issues, and the operation of customs clearance offices are provided. Part B: VAT - SPECIAL REGIMES. It includes all relevant legislation from the VAT Code (Law 2859/2000) related to imports, exports, and intra-community transactions. Particularly, the time of occurrence of the tax obligation, the concept of the place of provision of services, the status of goods in free circulation, special cases of VAT exemption, special customs warehousing regimes, customs savings, triangular transactions, INTRASTAT, recapitulatory tables, and completion of forms are covered. This part of the book also includes a special appendix concerning transactions with the United Kingdom post-BREXIT. Part C: ISSUANCE OF DOCUMENTS AND ACCOUNTING ENTRIES. It includes all relevant legislation of the Greek Accounting Standards (Law 4308/2014) regarding the method and time of issuing documents in general cases (transportation, invoices, credit notes, retail sales, intra-community transactions, electronic invoicing), as well as in special issues (tourist agencies, online transactions, export of food, etc.). Finally, it includes numerical examples of accounting entries (class accounts, intra-community acquisitions-deliveries with or without transportation costs, imports from third countries, receipt of services from an EU country, etc.). Part D: ELECTRONIC DATA TRANSMISSION (myDATA). It includes the transmission of documents from customs officers as well as the import file.
Part A
Imports - Exports
Processes for the proper execution of imports and exports are presented with sample forms, where definitions are provided for the concept of imports and exports, for export declaration, procedures for special cases of exports, issues of customs legislation, and the operation of customs brokerage offices.
Part B
VAT - Special Regimes
All relevant legislation of the VAT Code (Law 2859/2000) related to imports, exports, and intra-community transactions is included. Particularly the time of tax liability, the concept of the place of supply of services, the release of goods for free circulation, special cases of VAT exemption, special customs warehousing regimes, customs savings, triangular transactions, INTRASTAT, recapitulative statements, form completion. This part of the book also includes a special appendix concerning transactions with the United Kingdom after BREXIT.
Part III
Method of Issuing Documents and Accounting Entries
All relevant legislation of the Greek Accounting Standards (Law 4308/2014) is included regarding the manner and timing of issuing documents in general cases (transportation, invoices, credit notes, retail sales, intra-community transactions, electronic invoicing), as well as in special issues (travel agencies, online transactions, food exports, etc.). Finally, numerical examples of accounting entries are included (order accounts, intra-community acquisitions-deliveries with or without transportation costs, import from a Third Country, receipt of services from an EU country, etc.).
Part IV
Electronic Data Transmission (myDATA)
The transmission of documents by customs brokers as well as the import file is included.
Manufacturer
Specifications
- Authors
- Konstantinos Giazitzis, Panagiotis Kotsonis, Ioanna Kalokyri, Agathi Papakitsou, Konstantinos Lampos, Panagiotis Petropoulos
- Publisher
- Astbooks
- Language
- Greek
- Cover
- Soft
- Number of Pages
- 682
- Release Date
- 4/2022
- Publication Date
- 2022
- Dimensions
- 15.8x24 cm
- ISBN-13
- 9786182090152
Book Type
- Diversity, Equity & Inclusion (DEI)
- No
Important information
Specifications are collected from official manufacturer websites. Please verify the specifications before proceeding with your final purchase. If you notice any problem you can report it here.