1. EU compatible Custom and VAT system Budapest, 2006. November

2. 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 Write Enter rights Concepts: Supplying of data correlation

3. VP (Customs Agency) account management headquarters TAXUD – Customs system: Customs Principal, client Petition to office Two way connection VP post control TAXID VPID Central database TAXUD APEH National Central Liaison Office Verification of legal grounds for import VAT reclaim

4. CLO – VAT system: APEH Business export/import TAXID CMR 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 VAT declaration Reclaim ∆t = 40 day ….…………..central offices …………….. National CLO office APEH National Central Liaison Office Direction of mutual data supply between the tax authorities of member states

5. local center database (per business ) Controlling Transport Sales Bonded store Workflow Legal és administration Record handling, registration Purchase Logistics APEH VP account management headquareters VP post controll Principal business CLO EU – Central Liaison Office TAXUD Financial liaison with the EU

6. Elektronikus irat állomány Internet Principal VP Account Management HQ VP post controllAPEHTAXUD Digital record handling system Local center database ( per business ) Security system

7. Digital recor handling system Központi Irat- Database Elektronic documents database WWW CMR document EV order Tax return Invoice Tax reclaim

8. Központi Irat- Adatbázis Digital Document files Internet

10. Central Database Digital Document files Internet

11. Application Rekords (objects) Forms (Windows) Modules Organisation units or roles of functions WHAT ? HOW ? WHO ? Read, write, delete, etc.

12. Conventional paper based workflow

13. Protected Digital Document Centre Central Database Internet Digital document management with integrated workflow system

14. Digital Document Center Digital Document files Internet

15. Központi Irat- Adatbázis Digital Document files Internet

16. Central Database Digital Document files Internet

17. EUROPE EXPERTISE ET MÉDIATION DOUANIÉRE ET FISCALE