EU-kommissionens förslag KOM (2018) 329 om införandet av taxable person who is not established in the MS in which the VAT is due shall no longer apply (Article 194) and the rules on reverse charge for intra-Community composite supply or a multiple supply where the different transactions should

The Finnish Government has issued a proposal on how the VAT reform applied in the EU is to be implemented in Finland. As of the start of July,

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. Intra-EU trade charges VAT differently than if you were to trade domestically within your country. Regarding intra-EU acquisitions of goods, the substantive requirements stipulate that those acquisitions must have been carried out by a taxable person, that that person must also be liable for the VAT payable on those acquisitions, and that the goods in question must be used for the purposes of taxable transactions.

282/2011 - "Regulation"). Intra-EU trade and chain transactions under EU VAT – between simplification measures and inconsistent results written by Edvinas Sutkaitis e.sutkaitis@gmail.com Telephone +46762642672 HARM60 Master Thesis – European and International Tax Law 2011 – 2012 Academic Year Department of Business Law Tutor – Ben Terra Examiner – Oskar Henkow the VAT number does not exist. the VAT number has not been activated for intra-EU transactions. the registration is not yet finalised (some EU countries require a separate registration for intra-EU transactions). These changes are not always reflected immediately in the national databases and consequently in VIES. VAT and Intragroup transactions VAT risks and opportunities arising from intra-group transactions should not be underestimated. Operations such as mergers, recharges of costs or transfer pricing adjustments can quickly become particularly complex from a VAT standpoint.

Taxable transactions.

Recent Italian ruling related to exemptions for intra-Community transactions. In December 2018 the European Council formally approved VAT proposals – referred to as “quick fixes” - related to the following: (i) Regulation EU 2018/1909, (ii) Directive EU 2018/1910 e, and (iii) Executive Regulation EU 2018/1912.

One of the amendments is expected to simplify the treatment of chain transactions for VAT purposes. Changes to VAT for intra-EU chain transactions and zero-rated goods 17 February 2020: HMRC has published guidance regarding changes to the VAT treatment of chain transactions where the goods are transported across an EU border.

If your business is based in the EU, you have different VAT obligations depending where you buy from or sell to, and if you are trading in goods or services. For example, if you sell a product to an EU-VAT registered business operating in another EU country, you don't charge VAT on that sale.

Approximately 90% of Irish VAT receipts relate to domestic transactions with the remainder relating to imports from countries outside the EU. 2018-07-12 Want to know more? Contact Maco:questions@maco.nlwww.macocustoms.com 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. Intra-EU trade charges VAT differently than if you were to trade domestically within your country.

Purpose and method For EU-based companies, VAT is chargeable on most sales and purchases of goods within the EU. In such cases, VAT is charged and due in the EU country where the goods are consumed by the final consumer. Likewise, VAT is charged on services at the time they are carried out in each EU country. VAT and Intragroup transactions VAT risks and opportunities arising from intra-group transactions should not be underestimated.
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There are four key adjustments concerns below areas namely:-Treatment of call-off stock; Mandatory VAT identification number to apply the zero VAT rate to intra-EU supplies; Evidence of intra-EU supplies; Chain transactions VAT Directive. The recapitulative statement shall be drawn up for each calendar month.

However, Member States, in accordance with the conditions and limits which they may lay down, may allow taxable persons to submit the recapitulative statement on each calendar quarter where the total quarterly amount of intra-EU supplies of goods does not exceed either in respect of the quarter concerned or How to process EU (intracommunity) transactions in my Dutch VAT Return. In the Netherlands, companies are obliged to file their VAT returns ( h ow to get a Dutch VAT number & how to file VAT returns). When a company performs international or European business activities (buying/selling) they are also obliged to file their intracommunity New students International Desk Academic matters & support IT services & support Careers Service Study abroad opportunities Become an international mentor Represent & promote LU Health care Financial matters LU Accommodation tenants Options for learning Swedish Current doctoral students When leaving LU and Sweden Coronavirus – info for students Chain transactions.
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Changes to VAT for intra-EU chain transactions and zero-rated goods 17 February 2020: HMRC has published guidance regarding changes to the VAT treatment of chain transactions where the goods are transported across an EU border.

We will discuss a few EU VAT quick fixes for 2020 in this write up. Unfortunately, submitting EU VAT returns for quarterly periods is allowed only in strictly specified situations, namely when: the value of intra-Community supply of goods and triangular trade transactions, excluding the goods and services tax, does not exceed PLN 250,000, both in a given quarter and the four quarters preceding it, Under intra-Community acquisition (ICA) rules the purchaser is required to self account on a reverse charge basis. This means that the business customer must account for Value-Added Tax (VAT) on the purchase of goods from other Member States. The supplier in the other Member State is considered to have made an intra-Community supply (ICS).

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VAT and Intragroup transactions VAT risks and opportunities arising from intra-group transactions should not be underestimated. Operations such as mergers, recharges of costs or transfer pricing adjustments can quickly become particularly complex from a VAT standpoint.

Although an intra-EU supply in these circumstances is normally exempt, the input VAT incurred on goods and services used for the purposes of making that supply may be deducted by the An intra-Community supply is taxed at 0% VAT in the Netherlands. However in such cases you are still required to register with us. You must declare the intra-Community supply on your VAT return. You must also complete an intra-Community transactions declaration (ICP declaration).