The definition of electronically supplied services is not satisfactory. One may speculate that it boils down to the extent of human involvement in the performance of the service: it is an electronic service if a consumer pushes a button with a query and gets an answer from the other end....
Digital services include telecommunications, broadcasting, and electronic services (TBE), or services that are supplied electronically (ESS) (downloaded, emailed, etc.) as opposed to being physically shipped. If an item is stored digitally, supplied/delivered electronically with minimal human involvement...
一个季度申报、缴纳一次。Declare and pay VAT due on all supplies of goods and services in a single electronic quarterly return.4. 如果开通了泛欧计划,欧盟7国有税号,还需要保留现有税号吗?需要。因为泛欧计划意味着卖家在7个国家均有亚马逊FBA仓库,均需要在这7个国家注册税号并按照当地国家的税率进行申报...
Set up electronic invoicing with NemHandel Payroll Finland France Germany Iceland India Italy Mexico Netherlands New Zealand Norway Russia Spain Sweden Switzerland United Kingdom United States Submit regulatory alerts Set up Business Central Analytics, business intelligence, and reporting Security, priv...
Telecommunications, broadcasting and electronic services are taxed in the country where the customer belongs – regardless of whether the customer is a business or consumer. This law applies if the supplier is based within or outside the EU....
RT Ainsworth - 《Social Science Electronic Publishing》 被引量: 5发表: 2010年 The New EU VAT Rules on the Place of Supply of B2C E-Services. The new rules, which apply as from 1 January 2015, are interpreted especially on the basis of the Explanatory Notes on the European Union ('EU'...
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the liquid used in electronic devices - 100% Excise Tax energy drinks - 100% Excise Tax What is reverse charge mechanism? Under the reverse charge mechanism, remitting VAT falls on the recipients of goods and services instead of the vendors. The customers that purchased the goods and services ...
Self-supply of goods and services by a taxable individual. Item imports from regions outside the EU, irrespective of the status of the importer. Taxable persons include: • Independent entities who carry out economic activity. • Non-commercial entities such as public bodies carrying out an ...
VAT on disbursements and recharges How to avoid common errors which get it wrong between the two