This article studies the applicability of Value Added Tax (VAT) in supply of services. 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 ...
- 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...
VAT on the supply of land.The article addresses the value-added tax (VAT) imposed on the supply of land in Belgium. In the framework of the 2008 budget discussions, the Belgian federal government has the intention to subject the sale of land in certain circumstances to VAT. This implies a...
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...
- 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。
您直接地删除要求我。 现在平台系统您传送信息,使人感觉恐惧。 [translate] aSupply of services by an independent group of persons, which is a legal entity, to its members who only perform VAT exempt supplies or supplies not subject to VAT. 正在翻译,请等待... [translate] ...
Zero-rated supply Zero-rated goods and services are legally taxable but are taxed at a VAT rate of 0%. There is an important distinction between zero-rated and exempt goods: businesses involved in supplies of zero-rated goods/services will not be entitled to claim tax on their sales, but ...
For the supply of goods and services, the invoice can be issued by the fifteenth day of the month after the month when the VAT point was triggered. Invoices that are issued and booked before the fifteenth day of the month after the month when the VAT point was triggered must be included...
Whether you’re supplying services or goods that are zero, reduced, or standard rate, you must make sure that your business keeps accurate records of all VAT information. The records you’re required to keep digitally include: VAT on all goods and services you supply and receive ...
The term value-added tax (VAT) refers to aconsumption taxon goods and services levied at each stage of thesupply chainwhere value is added. As such, a VAT is added from the initial production of goods and services to the point of sale. The amount of VAT the user pays is based on the...