Identifying the place of establishment of the parties to a transaction can be crucial in determining the jurisdiction where VAT is due on a supply, as well as the person who is obliged to account and pay such VAT. In some cases determining the place of establishment may not be a straightforward matter, since this does not necessarily follow the jurisdiction of establishment.
Source: lexology.com
Latest Posts in "European Union"
- Commission calls on BELGIUM, FRANCE, and MALTA to fully implement the new EU VAT rules for the special SMEs scheme
- From matchmaker to supplier: deemed supplies and platform classification under EU VAT
- European Commission Report Highlights Uneven VAT Rate Exemptions Across EU Member States
- EU Packaging Regulation Faces Legal Challenges Over Reusability, Plastic Ban, and Deposit Requirements
- European Union Adopts Peppol PINT Billing Standard for E-Invoice Interoperability
