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From 1 January 2015, telecommunications, broadcasting and electronic services will always be taxed in the country where the customer belongs* This new rules has an impact on the ecommerce company sell services. In this case, the rules to apply taxes has change. Og course, ClicShopping is compatible avec these new rules. If your are question about thaht, don't hesitate to post a comment or a question on our forum. There a summary information concerning these new rules. – regardless of whether the customer is a business or consumer – regardless of whether the supplier based in the EU or outside * For a business (taxable person) = either the country where it is registered or the country where it has fixed premises receiving the service. * For a consumer (non-taxable person) = the country where they are registered, have their permanent address or usually live. For the definition of ‘electronic services see the Explanatory Notes below, in particular under points 1.3; 2.3.3; and 2.4.3. The effects of this are as follows: EU BUSINESSES supplying: 1. Business in another EU country No VAT charged. Customer must account for the tax (reverse-charge mechanism). 2. Consumer in another EU country Must charge VAT in the EU country where the customer belongs (not where the business is based). 3. Business or consumer outside the EU No EU VAT charged. But if the service is effectively used & enjoyed in an EU country, that country can decide to levy VAT. NON-EU BUSINESSES supplying: 1. Business in the EU No VAT charged. Customer must account for the tax (reverse-charge mechanism). 2. Consumer in the EU (telecoms, broadcasting or electronic services) Must charge VAT in the EU country where the customer belongs.
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