EU compatible Custom and VAT system

Budapest, 2006. November

VP account management headquarters

Conceptual system through an example:

Custom

Principal, client

Petition to to office

Two-way connection

VP post control

Person, organization

Database

Read Query rights

WriteEnter rights

Concepts:

Supplying of datacorrelation

VP (Customs Agency) account management headquarters

TAXUD – Customs system:

Customs

Principal, client

Petition to office

Two way connection

VP post control

TAXIDVPID

Central database

TAXUD

APEHNationalCentral LiaisonOffice

Verification oflegal grounds for import VAT reclaim

Fennmaradóösszeg

Kivetett VÁM

CLO – VAT system:

APEH

Business export/import

TAXIDCMR

invoices

Central database

CLO

Verification of legal grounds for VAT declaration and reclaim by using the CMR documents (invoices) and in coordination with the national CLOs.

CLO CLO CLO

VAT declaration

Reclaim

∆t = 40 day

….…………..central offices ……………..

National CLO officeAPEHNational Central Liaison Office

Direction of mutual data supply betweenthe tax authorities of member states

local center database (per business )

Controlling

Transport

Sales

Bonded store

Workflow

Legal és administration

Record handling,registration

PurchaseLogistics

APEH

VP account management headquaretersVP post controll

Principal business

CLOEU – Central Liaison Office

TAXUD Financial liaison with the EU

Elektronikusirat állomány

Internet

Principal

VP AccountManagement HQ

VP post controll

APEH

TAXUD

Digital record handling system

Local center database ( per business )

Security system

Digital recor handling system

KözpontiIrat-

Database

Elektronic documentsdatabase

WWW

CMR documentEV

order

Tax returnInvoice

Tax reclaim

KözpontiIrat-

Adatbázis

DigitalDocument files

Internet

CentralDatabase

DigitalDocument files

Internet

Application

Rekords (objects)

Forms (Windows)

Modules

Organisation units or roles of functions

WHAT ?

HOW ?

WHO ?WHO ?

Read, write,delete, etc.

Conventional paper based workflow

ProtectedDigital

DocumentCentre

CentralDatabase

Internet

Digital document managementwith integrated workflow system

DigitalDocument

Center

DigitalDocument files

Internet

KözpontiIrat-

Adatbázis

DigitalDocument files

Internet

CentralDatabase

DigitalDocument files

Internet

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