As from 2021, the rules governing cross-border business-to-consumer (B2C) distance sales of goods within the European Union will be aligned with those governing cross-border B2C supplies of telecommunications, broadcasting and electronic (TBE) services. In this article the author raises the question of whether the next step should be the alignment of the rules governing the place of business

31 Dec 2020 Sales of digital services. After 31 December 2020, all supplies of digital services to consumers in EU member states are liable for VAT in the

Different rates of VAT apply in different EU member states, ranging from 17% in Luxembourg to 27% in Hungary. The total VAT collected by member states is used as part of the calculation to determine what each state contributes to VAT on supply in Sweden. Goods or services are taxed in Sweden if they are con - sidered as supplied there. Goods are also taxed in Swe - den in the case of the intra-EU acquisi tions and imports. Your can read more about this under the heading “Purchases from a vendor regis tered for VAT” on page 10.

Vat intra eu services

Here is the VAT taxation procedure for some of the most common intra-EU services provided: General intra-EU supply taxation rules. The general rules for this type of supplies are listed in Chapter 5 Taxation of intra-community supplies of VATA (articles 51 to 53). The chargeable event occurs on the date of the supply on the territory during an intra-EU acquisition, except for the cases when the event as listed in Art.7 (4) of VATA What is an intra-EU trade? The term “intra-EU trade” refers to any transaction where goods or services are sold from one EU country to another. If your company operates in the UK, and you sell products to a client in Germany, this is considered an intra-EU transaction.

The requirement to file a recapitulative statement is part of the VAT control system within the EU that monitors commercial operations with goods and services. The statement must be filed When you have sold goods, i.e.

This change is the final phase of the EU VAT Package, which introduced new place of supply of services rules for VAT in the EU and new intra-EU VAT refund

14 feb. 2017 — Inom EU finns det ett moms-system.

This brochure is primarily for companies that want basic information about the rules for VAT (Value Added Tax) on foreign trade and how to file the EU sales list of

2021 — Try the service already today. When you order goods from outside the EU, you are usually not required to pay customs duties or VAT for EU VAT and Double Taxation: A Fine Line between Interpretation and Application New Tax on Digital Services: A Step Towards Fairer Taxation in the EU's Single Market? Supplies and Intra-Union Acquisitions of Goods under VAT. 11 nov. 2014 — Reverse charge, article 9 (2) (e), 6th VAT-directive. General rule for services, article 44 and 196 Council Directive 2006/112/EC (Reverse charge).

The former involves the purchase of goods from a non-EU country into the Union, and in this case, the standard rate of the value-added tax will be applied in the country where the goods arrived. Services to private customers: in the place of business,”Catalog services” at the residence of the customer. Real estate related services: place of the real estate. Intra EU supplies to companies and transports of merchandise abroad within a company require: VAT number of the supplier in the country of departure and VAT numberthe of the VAT system are overviewed in the light of the recent Commission’s Green Paper on the future of VAT. Keywords: Intra-EU trade, chain transactions, VAT, intra-Community supply, intra-Community acquisition, simplified intra-Community triangulation, transitional arrangements, reporting obligations, Intrastat.
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Real estate related services: place of the real estate. Intra EU supplies to companies and transports of merchandise abroad within a company require: VAT number of the supplier in the country of departure and VAT numberthe of the VAT system are overviewed in the light of the recent Commission’s Green Paper on the future of VAT. Keywords: Intra-EU trade, chain transactions, VAT, intra-Community supply, intra-Community acquisition, simplified intra-Community triangulation, transitional arrangements, reporting obligations, Intrastat.

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av A Mahdi · 2016 — Different regulations are applied on domestic VAT taxation, Intra-Community the topic I will also briefly discuss VAT on foreign trade and international services.

It is very similar to GST (Goods 6 Feb 2013 The HMRC link I provided clearly states that services supplied outside the EU are outside the scope of UK VAT and do not need to be included on 10 Dec 2019 If you are a business selling online, an electronic interface platform facilitating online sales of goods, or a customs agent or logistics services 27 Jun 2019 If you're a small business selling goods or services online and are based outside of the European Union, we need to talk about VAT. Learn more about UK VAT in a Post Brexit World. Understand more about VAT on goods and services between the UK and the EU. 25 Feb 2017 You can also decline the tracking, so you can continue to visit our website without any data sent to third party services. Decline Accept. It is expected that UK travel businesses will be required to account for VAT on their services in EU member states at some point after Brexit, but the EU has yet to This implies that for VAT purposes, as regards the supply of goods and services and intra-Community acquisitions of goods for the construction or maintenance For the Commission and for Member States, it was soon clear that the new single point of identification not only worked well for e-services but was a promising Intra-Community supply of goods, article 138 Council Directive 2006/112/EC. c.