For distance selling however, there are special rules. Article 3 (3) – (7) Austrian VATAct 1994 stipulates that the place of supply of goods dispatched or transported by or on behalf of the supplier from an EU-Member State to another is the place where the goods are located at the tim...
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 ...
In this article, we will highlight two of the main issues that usually arise, from a VAT perspective, on the supply of goods or services in the e-commerce industry: (1) where is the supply taxable, and (2) who should account for VAT on the supply. 在本文中,我们将重点介绍从增值税的...
Application of VAT during the supply of goods with installation to other EU member state, both during the existence of establishment in the state of customer and also without it, is considered to be one from the problematic field. Other discrepancies are created by inclusion of the sub ...
28.Do you supply sales invoices to your customers? 您是否向客户提供销售发票?这个不要与问题29冲突,你可以说提供发票,但是不是VAT发票。 29.Do you charge VAT on all sales? 您是否在所有销售中收取增值税?这个我建议大家直接告诉税局你没有收取买家增值税,由于你以前没有注册VAT。并且愿意配合税局提供全部...
Swiss VAT system and its treatment of leasing as a supply of goods.The article focuses on the Swiss value added tax (VAT) system and its treatment of inbound operating lease transactions. Questions and answers involving the Swiss VAT system are presented, including the thresholds applicable in ...
VAT treatment on supply of Goods related to Designated Zones As discussed above, for the purpose of VAT, the Designated Zones are treated to be outside the State of UAE, meaning VAT will not be levied. Though it is treated as outside the State, not all supplies will enjoy this benefit,...
We would also like to set statistics cookies to help us understand the usage of our websites by collecting and reporting information anonymously as well as marketing cookies to track visitors across websites and display ads that are relevant and engaging for you, these...
On 12 April 2021, the European Commission published a proposal for an EU Directive amending Directive 2006/112/EC on Value Added Tax (VAT), as regards exemptions on importations and the supply of goods and services, in respect of Union measures that are
Taxable persons which make an annual taxable supply of goods and services in excess of SAR 40,000,000 are required to file VAT returns monthly. All other taxable persons are required to file VAT returns quarterly. However, such persons may elect to file monthly returns subject to approval by...