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Read the VAT Package in EU
2 pages
Published by
jpacarte
Copyright :
All rights reserved
TAX CLUB
© JPA International 2009
The VAT Package in EU
What will change for European and non-European companies ?
→ Main points of the reform
• Who is concerned ?
This reform only concerns the BtoB business relations within...
[More]
TAX CLUB
© JPA International 2009
The VAT Package in EU
What will change for European and non-European companies ?
→ Main points of the reform
• Who is concerned ?
This reform only concerns the BtoB business relations within the European
Union.
(EU Directive 112 becomes 8-th EU Directive)
The BtoC business relation will keep the same rules as previously (until 2015)
• Are there any changes in the present rules regarding the place of
services?
General rule: place of service is deemed to be:
• where the client has established his business (if the client
provides a valid VAT number)
• where the supplier has established his business (if the client
does not provide a valid VAT number)
Exceptions:
• Services connected with immovable property – same rule
• Cultural, artistic services – same rule
• Passenger transportation – same rule
• Work on movable goods:
B2B relation – same rule, but no longer need for the
proof of transportation and VAT number)
B2C relation – pla
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Tags
business,
client,
community,
established,
european,
hiring,
means,
number,
place,
relation,
rendered,
rule,
services,
supplier,
transport,
valid,
work
