Quick Reference Guide to European VAT Compliance
2017 Edition
Erschienen am 17. Mai 2018
938 Seiten
978-90-411-9069-7 (ISBN)
Beschreibung
Quick Reference to European VAT Compliance provides the information necessary to deal with common compliance challenges via a format that allows readers to readily locate pertinent guidance when needed. This highly practical reference distills the problem-solving process by anticipating the relevant challenges and providing reliable help.
Quick Reference to European VAT Compliance consists of two distinct sections:
- - An overview of how the various VAT systems in Europe work, with particular attention paid to compliance issues; and
- - Detailed, country-specific VAT compliance profiles for each EU Member State plus Iceland, Norway and Switzerland.
Authored by the experts at Deloitte's Global Tax Center (Europe), Quick Reference to European VAT Compliance is an indispensable tool for professionals seeking to proactively manage VAT compliance.
Quick Reference to European VAT Compliance consists of two distinct sections:
- - An overview of how the various VAT systems in Europe work, with particular attention paid to compliance issues; and
- - Detailed, country-specific VAT compliance profiles for each EU Member State plus Iceland, Norway and Switzerland.
Authored by the experts at Deloitte's Global Tax Center (Europe), Quick Reference to European VAT Compliance is an indispensable tool for professionals seeking to proactively manage VAT compliance.
Weitere Details
Weitere Ausgaben
Inhalt
- Intro
- About the Editor
- Foreword
- Part 1General Section
- 1 About this Guide
- 2 Background to VAT in Europe
- A. Principles of the VAT
- B. VAT in the European Community (Pre-1993)
- C. The European Union and Its VAT System (Post-1993)
- 3 VAT Treatment of Transactions
- A. Define Your Transactions to Determine Your VAT Compliance Needs
- B. Typical Transactions and Their VAT Treatment
- C. Supply of Goods: Overview
- D. Supply of Goods: Domestic Supply
- E. Supply of Goods: Exports
- F. Supply of Goods: Intra-Community Supply
- G. Purchase of Goods: Domestic Purchase
- H. Purchase of Goods: Imports
- I. Purchase of Goods: Intra-Community Acquisition of Goods
- J. Supply and Purchase of Services
- K. Supply and Purchase of Services: Exceptions B2C and B2B
- L. Supply and Purchase of Services: Exceptions B2C Only
- 4 VAT Rates in the EU
- A. VAT Rates in the EU: Framework
- B. List of VAT Rates Applied in the Member States (Including Norway and Switzerland) (1 June 2017)
- 5 Specialized Areas in Cross-Border Trade
- A. Registration Needs for Distance Sales
- B. Registration Needs for Supply with Assembly
- C. Avoiding Registrations for Occasional Transactions and Low Volumes
- D. Avoiding Registrations through Triangulation Simplification
- E. Avoiding Registrations through Consignment or Call-Off Stock Simplification
- F. Avoiding Registrations through Registers of Temporary Movements: Introduction
- G. Avoiding Registrations through Registers of Temporary Movements: Movements That Can Be Recorded t
- H. Avoiding Registrations through Registers of Temporary Movements: Example of Entries in Register o
- 6 The System of VAT Registration
- A. European VAT Reporting through Multiple VAT Registrations
- B. The Purpose of a VAT Registration
- C. VAT Number Format and Best Practices in Validity Checks
- D. Mini One Stop Shop (MOSS) Scheme
- E. Registration as a Locally Established Company
- F. Non-established Companies
- G. Should One Appoint a Fiscal Representative to Register a Non-established Company?
- H. Are the VAT Accounting Requirements of a Non-established Company Comparable to Those of Local Com
- I. How Does a Company Register for the VAT?
- J. How Long Does a VAT Registration Take?
- 7 VAT Registration: Special Areas of Concern
- A. VAT Grouping
- B. How Does the VAT Group Report?
- C. Can Non-resident Companies Be Members of a VAT Group?
- D. Anti-avoidance Rules for VAT Groups
- E. Collective VAT Numbers
