When managing transactions between EU VAT registered and EU established entities, it is important to keep track of local reverse charge regulations applicable in a particular country. Often group structure entails the use of a principal entity with multiple VAT registrations, a single place of establishment, and no fixed establishments.
Whenever a non-established entity performs domestic supply, as per article 194 of the EU VAT Directive, Member States may choose that the person liable for payment of VAT is the person to whom the goods or services are supplied. Conditions which must be fulfilled for the domestic reverse charge rules to apply, typically are slightly different in each of the EU Member States.
The purpose of this article is to give an overview of such rules in selected Member States.
I will be focusing on the supply of regular goods, i.e. excluding gas, heat, electricity, supply of goods with installation, etc. Services will be omitted as well.
Source Krzysztof Ugolik
Latest Posts in "European Union"
- European Commission Proposes “EU Inc.”: A Unified Digital Corporate Form to Boost Cross-Border Business
- EU-Australia Free Trade Deal Boosts Exports, Faces Criticism Over Agricultural Quotas and Protections
- Chinese Nationals Charged in Germany for €630,000 Aluminium Foil Anti-Dumping Duty Evasion
- EU VAT Committee Limits Taxation of Free Social Media Access in Exchange for User Data
- EU VAT Data Exchange Divides Members, Hindering Digital Tax Future
