Importation of goods in the EU? Customs duties and VAT are due unless you apply the deferred payment or the postponed accounting via VAT return
Obtaining subsidies will essentially raise two questions in regards to VAT: Should the grant be subject to VAT? Does the grant influence the association’s right to deduct VAT?
The new VAT rules for intra-Community trade in goods with European consumers (B2C sales) come into force on 1 July 2021. From this date, all sales will be subject to the VAT of the country of arrival of the goods (there is no longer any threshold applicable except for microenterprises). In order to avoid having to register in all European countries, e-traders will be able to use the One-Stop-Shop (OSS) where they can declare and pay the VAT due in other Member States. A single “European VAT return”, so to speak.
VAT ecommerce :Dropshipping consists of selling products to customers using the services of a third party who takes care of storing and managing the stock and shipping the orders. What are news VAT rules as from 1st July 2021?
Businesses with a Polish VAT number have probably all been confronted at some point with the rigors of the Polish VAT code and the rigidity of tax officials.
Those who have paid fines and/or interests for late payment because their intra-Community acquisitions were not included in the correct VAT return can take action to claim reimbursement of these amounts from the Polish State.
When a business offers several services to its customers at the same time, the question arises as to whether these different services should be subject to a single VAT treatment or whether they should be treated separately? In this context, the Court has developed two exceptions to the principle of independence of supply, namely single complex supplies and non-independent ancillary supplies.
When does the presence of your company abroad constitute a permanent establishment for VAT purposes?
The answer is not simple. Many companies find themselves in a “grey zone”, which is generally a source of conflict with the local tax authorities. And no European country is spared, as evidenced by the growing number of court cases on the subject regularly ending up before the European Court of Justice.
When does your company have to apply for a VAT number abroad? One of the most frequently asked VAT related questions on search engines is: “I am a foreign business, how do I know if I need to register for VAT purpose in another European country? »
Germany: VAT reverse charge on supplies with installation; France: reduced VAT rate to admission of congress; Poland: No bank account on the white list. Consequences?; EU Case-Law: VAT deduction if the importer of record is not the owner of the goods.
ECJ VAT Case law : Right to deduct import VAT if the importer of record is not the owner of the goods