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European VAT Desk
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European VAT Desk: An easy solution for managing VAT numbers and VAT returns across Europe
European VAT Desk: An easy solution for managing VAT numbers and VAT returns across Europe

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Spain - VAT registration procedure for non-resident businesses [Tip]

VAT registration for a non-resident company in Spain has always been a complicated and lengthy procedure. Even so, the Spanish Authorities have decided to make it harder by requesting the legal representative of the business to obtain a personal N.I.E. (local fiscal number) before it can deliver a NIF [VAT number] to the business itself...more on https://www.linkedin.com/groups/8173907/8173907-6146607845841395712

Should you face any issue with your registration process in Spain, don’t hesitate in contacting us directly : info@vatdesk.eu
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France – E-commerce – Intrastat obligations [Tip]
Intrastat “Dispatch”:

Companies selling goods to European individuals consumers from a stock located in France must comply with Intrastat obligations [Déclatation d’Echanges de Biens – D.E.B.] as follows:

• Sales subject to French VAT : no D.E.B.
• Sales subject to local VAT in the country of consumer : D.E.B. [Dispatch] mandatory

Intrastat “Arrivals”:

Companies selling goods to French individuals from a stock located outside of France must comply with Intrastat obligations in France as follows:

• Sales subject to local VAT in the country of the supplier : no DEB
• Sales subject to French VAT : D.E.B. [Arrivals] mandatory provided the annual turnover exceeds € 460,000.

For more information, please log on to www.vatdesk.eu
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E-Commerce [Tip] - VAT pitfall to avoid !!
Local tax authorities are currently targeting e-commerce merchants and the main internet platforms they are using. VAT obligations relative to e-commerce activities are not limited to the issue of exceeding a certain threshold.

The main risks could be outlined as follows:

Control of stocks locations: a lot of merchants ignore the place where their stocks are physically held ( when in the hands of a main internet platform) or ignore that before reaching a threshold, VAT of the country where the stock lies is due and not where they are established. This can lead to double or even triple taxation situations.

Regularizing the VAT situation: VAT is due in the country where the customers are from the first sale after the threshold is reached. Often, merchants have to voluntary disclose past activities to be compliant and to ensure the transition. This regularization cannot be mismanaged as fines and/or late payment interests could be imposed or even worse, deduction right could have died out leading again to double taxation.

Contact me directly should you want to discuss your e-commerce VAT issue.
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Germany - Vat refund for non-EU businesses [Tip]

Non-EU businesses can recover German VAT through the procedure as laid down by 13th Directive only provided a reciprocity agreement or reciprocal treatment for the recovery of VAT and other turnover taxes exists with the country in which the non-EU business is established.  Should you wish to receive  the official list edited by German authorities of third countries in which the reciprocity exists, please send me a mail to info@vatdesk.eu

The same rule is applicable ...:https://www.linkedin.com/groups/8173907/8173907-6118764382093664258
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LATVIA – VAT recoverable on car – New 50% limitation

Since 01/01/2016, 50% [previously 20%] of the input VAT on business-related car purchase, maintenance, repair and fuel is not recoverable.
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GERMANY – Extension of deadline for filing return – TIP

The down payment to be paid in order to obtain an extended deadline for filing VAT return and paying VAT is calculated on annual VAT due.

If your company is always in a situation of VAT credit , for example, by purchasing goods locally and reselling them to a taxpayer based in another Member State, the one month extension can be granted without any down payment.

More info on www.vatdesk.eu
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BELGIUM – Storage – Tip
According to Belgian administrative guidelines, the VAT treatment of storage services has to be determined as follows:

a) Exclusive right to use a storage facility => The service is located where the immovable property is located and is therefore subject to Belgian VAT [art. 47 of the VAT Directive].

b) Non-exclusive right of use => Although the operator provides “surface” [m2 or m3] to the client, the latter has no free access to the storage facilities and the storage is organized by the operator. In this case, the service is taxable in the country where the customer is established [art. 44 of the VAT Directive]. 

c) Storage combined with other services [loading, weighing, quality assurance, expertise, etc.] => In this case, the service is located where the customer is established [art. 44 of the VAT Directive]. 

For more details on Belgium, please log on to our website:http://www.vatdesk.eu/belgium-vat-registration-declaration

Feel free to contact me for any question on the above at: bi@vatdesk.eu
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