2.B2C的服务,一般来说place of supply是卖家所属地; 3.服务如果涉及不动产的话,无论是2B还是2C,服务发生地都是不动产所在地; 4.旅客运输服务,根据覆盖的距离按比例分配。 Tax小哥:这里顺便提一下,international transportation of passenger(涉及欧盟外的国家),税率一般为0(不绝对);如果是local的话一般计税(税...
1)如果您向business customer提供服务,那么Place of Supply就是顾客的所在地; 2)如果您向non-business customer提供服务,那么Place of Supply 就是您的所在地。 在确定Place of Supply的时候,应当首先考虑自己的服务是不是属于税局规定的特殊服务(参考下问),如果不是的话就按照以上的一般原则来认定Place of Supply。
- digital services - the lettingon hire of goods (Including means of transport); 10)B2C supplies of digital services (from 1 Jan 2015) 始于2015年1月1日的B2C数码服务。 针对以上所述服务,认定Place of Supply的原则会根据具体服务的不同种类有所不同。 Ø 问:如果您有多个Place of Supply怎么确定...
When VAT was introduced in Europe in the period between 1968 and 1973, the purpose of VAT was to ensure tax neutrality on intra-Community trade. At that time, trade concerned mainly goods and not services. According to the then applicable second VAT Directive, the place of supply was where...
There are several exceptions to the above general rule on the place of supply of services. However, the key exception for supplies in the e-commerce sector is related to electronic services. 服务提供–特殊规则 上述关于服务提供地点的一般规则有几个例外。但是,电子商务领域供应的主要例外与电子服务有...
From 1st January 2015, in the European Unionwill enter into force a new VAT regime for business-to-consumer suppliers of telecoms, broadcasting and electronic services. This regime will have an impact on businesses engaged in the supply of certain products and services over the Internet. This ar...
Place of Supply The place of supply is where a transaction is considered to have occurred for VAT purposes. Place of supply is determined differently for goods and for services. Learn more aboutPlace of Supply. For a customer or vendor in Saudi Arabia, the place of supply will always be Sa...
Section B1: Purchase of goods and services under the domestic reverse charge (§92)Section B1 contains the information that is included in the documents and used to generate the amounts in rows 10 and 11 of the VAT declaration.This section contains the following information about each document...
You can assign these VAT rules to items and automatically apply VAT rates in your sales transactions, based on your customer’s place of supply.Scenario: Oscar runs a SaaS company in Germany and sells his products worldwide. While creating transactions, he’ll have to assign VAT rates to ...
Value-added tax (VAT) is aconsumption taxon goods and services that is levied at each stage of thesupply chainwhere value is added, from initial production to the point of sale. The amount of VAT the user pays is based on the cost of the product minus any costs of materials in the pr...