Reinvoicing of costs VAT – Services supplied for consideration — Secondment of staff by a parent company to its subsidiary — Reimbursement by the subsidiary limited to the costs incurred
The supply of services consisting in giving access to educational events (seminars, congresses, professional training, etc.) provided to taxable persons by a non-profit organization is taxable for VAT purposes in the country where these events actually take place.
Domestic reverse charge in the Netherlands. Not necessary to get a Dutch VAT number from your customer?
VAT Quick fixes – Belgium : The Belgian VAT Authorities have published a new updated circular letter (2020/C/50 dated 02/04/2020), which details the administrative approach to intra-EU operations.
VAT Quick fixes – Germany – The transport outside the EU is ascribed to the second relationship (B-C) if B acts under a German VAT ID number (Umsatzsteuer-Identifikationsnummer) or a tax number (Steuernummer).
If your company has incurred VAT on expenses paid in Austria it is, in principle, entitled to claim the full VAT back from the Austrian VAT authorities. This recovery of … Read More