Vat booklet Exhibition

A VAT booklet provides for certain basic records of VAT and is, in principle, to be kept by all entrepreneurs engaged in a travel business (outpatient trade). A travel trade is run by traders when they sell or offer goods or services on markets, on public roads or from house to house. However, the trader may apply to the tax office for exemption for the management of a VAT booklet if he is obliged under the statutory provisions to keep books.

Travel trade card


Preconditions
Travel tradesman and in possession of a travel trade card
After presentation of the travel trade card and appropriate examination, the VAT booklet will be handed over on site.

Responsible for the content
Ministry of Finance and for Europe

Last update or date of publication
24.03.2020