- Information on standard EU VAT rules, reduced rates in Member States and “special rates”.
- EU & national rules and information on how and when to invoice.
- Find out when VAT becomes legally chargeable and the rules governing the supply of goods and services, intra-EU acquisitions, and imports (from outside the EU).
- Information including who has to make VAT returns, what transactions they must include and how often they need to be made.
- Information on refunds for cross-border transactions for VAT incurred by people or businesses not based in the country concerned.
- Rules governing when VAT is chargeable for the supply of goods and services, Intra-EU acquisitions, and imports.
- Rules governing the taxable amount on which VAT is chargeable for the supply of goods and services, intra-EU acquisitions, and imports.
VIES (VAT Information Exchange System)
- What is VIES and how it works.
- Information on goods, services, and transactions exempt from VAT and exceptions to the normal rules for consumers.
- Definition; Information on who is responsible for charging, collecting, and paying VAT to the tax authorities; exceptions; and VAT groups for companies.
- Information on deduction rules including the right to deduct VAT incurred, restrictions on deductions and instructions on how and when deductions or adjustments to deductions are made.
- Rules governing place of taxation for the supply of goods and services, intra-EU acquisitions, and imports.
- Find out where EU VAT rules apply and which VAT applies to goods from EU territories not covered by EU VAT rules.
- Rules governing when a supplier or customer is liable for VAT payments due on transactions, and exceptions to the rules.
- Information on specific circumstances where EU VAT rules are simplified, e.g. flat-rate scheme for farmers, tour operators’ scheme, investment gold…
- Information on what is a VAT number, who needs one or who is issuing it.