Försäljning av tjänster till företag i Nordirland ska redovisas som försäljning till företag i land utanför EU och ska inte tas med i periodisk sammanställning. Företag i Nordirland kommer få nya VAT-nummer med landskoden XI. Dessa ska användas vid redovisning av försäljning av varor till dessa företag.

the total value of intra-Community supplies of goods to persons holding a VAT identification number by all operators identified for the purposes of VAT in the

From 1 January 2021, the current VAT treatment on the supply of goods, as well as the intra-community supply and acquisition of goods rules, will still apply when moving goods from NI to ROI. EU businesses supplying and moving goods to NI after the transition period will also follow the same intra-community rules that currently apply. 16 Dec 2020 Proof of intra-Community transport is the main substantive condition for applying the VAT exemption to intra-Community supplies of goods set 1 Feb 2020 When VAT taxpayers in different countries within the EU buy and sell goods with one another, it is “intra-Community trading”. The selling These cross border supplies between EU Member. States are called 'intra- Community supplies'. In order to apply the VAT zero-rate, a supplier must present This is a so-called “supply chain transaction” or "ABC supplies" for VAT ends) to report an intra-community acquisition of goods followed by a domestic sale. If you sell your products or services to other countries members of the European Union, you need to register your VAT number in the ROI database. Intrastat.

ASD Group acts as a single point of contact for the management of all your foreign VAT and a privileged intermediary with the local tax authorities. Without prejudice to Article 40, the place of an intra-Community acquisition of goods as referred to in Article 2(1)(b)(i) shall be deemed to be within the territory of the Member State which issued the VAT identification number under which the person acquiring the goods made the acquisition, unless the person acquiring the goods establishes that VAT has been applied to that acquisition in VAT rules on intra-EU trade are currently subject to a major review on an EU level. This reform is deemed necessary to counter intra-EU fraud (see link).Although the outcome of this major reform is highly uncertain, the EU Member States already agreed on certain “simplification” measures in order to counter some actual problems of VAT and intra-EU trade. In essence, the proposals seek to treat the business-to-business (B2B) Intra-EU supply of goods as a single transaction with VAT charged by the supplier in the Member State (MS) to which the goods are moved. Businesses involved in intra-EU distance sales also need to consider the impact of the abolition of the distance selling threshold. Under the new rules they will now be liable to charge VAT based on the customer’s destination in countries where sales were previously below the relevant threshold. Requirements for intra-Community transactions.

VAT on intra-community supplies Thus, any supplier providing goods or services to an EU customer can validate the VAT ID number provided by the latter .

The supply is taxed at 0% in the other EU country. The purchased goods are taxed in the Netherlands with Dutch VAT. Do not report the intra-Community sale on a VAT return until after the change of ownership. Report the sale as before on the VAT return and on the recapitulative statement. When and how must the statement be filed?

Until last year, a European vendor who sold and delivered goods to a foreign customer established in another EU Member State was entitled to exempt from VAT his sale as an intra-Community supply if he met the following three substantial conditions: 1) the power to dispose of the goods as owner has been transferred to the customer, 2) the goods are physically dispatched from one Member State to

For example: The intra-community VAT number is an individual number allowing companies from a Member State of the European Union or outside the EU to be identified as an operator.

For example, article 194 of the VAT Directive is used for Domestic reverse charge, and article 138 of the VAT Directive is used for intra-Community supplies of goods. You can check the information on invoicing rules of the EU Commission. Se hela listan på asd-int.com Intrastat declarations Intrastat reporting fills the gap left by the withdrawal in 1993 of customs reporting on the movement of goods within the European Union. It enables governments and the EU track trade between countries for statistical purposes.
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You can check the information on invoicing rules of the EU Commission.

Under the new rules they will now be liable to charge VAT based on the customer’s destination in countries where sales were previously below the relevant threshold. Requirements for intra-Community transactions. It's important to follow these guidelines when dealing with transactions in the EU: If your customer can provide you with a valid EU VAT Registration number, you can apply the zero rate of VAT to the sale Intra-EU VAT Audit Trail Report Use the Intra-EU VAT Audit Trail Report to review invoice and tax information for your intra-EU invoices.
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You can calculate and post information about intra-community value-added tax (VAT) automatically. When you post a European Union (EU) vendor invoice, two

2018-09-04 · VAT on intra-EU services These are the general rules for the Vat taxation of intra-EU services in accordance to the Bulgarian Value Added Tax Act (VATA). The intra-EU goods supplies are subject to special rules. Here is the VAT taxation procedure for some of the most common intra-EU services provided: simplified intra-Community triangulation arrangements were introduced to make trade in the EU more effective and neutral for VAT purposes. However, even though new rules have been in effect for nearly 20 years intra-EU trade5 under the EU VAT rules still raise a number of issues and risks. Intra-Community VAT number used to charge VAT in Europe but also allows the exemption from VAT when invoicing.