Quam ut cautionem Europae locus enim in US Import De Services

Et a conceptu LACUS

Value Added Tax (VAT) - value added tax (VAT) is a widely used form of taxation in various countries added during the production and distribution of the value of a product or service. The amount of tax received by the manufacturer (seller) is paid to the budget, but minus the amount of tax included in the prices of goods or services purchased by him earlier. VAT is an indirect tax, since the amount of tax is included in the cost of goods (services) and is paid upon purchase by the consumer to the seller, who, in turn, pays the tax to the state.

In facto, Vat nobis est quaedam surcharge in sumptus de bonis. Ut a regula, negotium non reddere se, sed exitibus an cautionem ad extremum emptori. Et moles tributum est ratione secundum differentiam inter sumptus de bonis et venditionis pretium. Pecunia vadit ad aerarium cum catena, ex initial scaena productio ad extremum sale emptori.

Cum inferius erit ad propria et valorem added tributum in Coniuncto Europaeae, in abbreviationem LACUS« voluntas illa qua exprimitur in ordine secundum talem in speciali alleget Europae VAT comparari similis pecuniae vectigales (exempli gratia, Russian VAT).

The majority of companies doing business in the EU countries, as well as their partners (suppliers, customers, intermediaries) from other countries, including Russia and the CIS, face the value added tax levied in the EU. At the same time, the different terminology and administration rules of the European VAT, compared to the Russian one, causes inevitable difficulties, which in some cases are preferable to resolve with the help of European specialists in the field of taxation and accounting.

However, the general principles for levying VAT on common types of commercial transactions can be understood by looking at the provisions of the relevant EU directives. This article proposes to consider such rules on the example of operations for the provision of services.

EU lex LACUS

At the level of the European Union, there is a single (supranational) regulation of the procedure for establishing and collecting this tax. The basic document regulating the procedure for VAT taxation in the EU is Directive 2006/112/EC of November 28, 2006 On the common system of value added tax. This Directive defines all the key elements of VAT taxation, with the exception of tax rates that are set by each individual EU state (within the limits established by the directive) and some other issues.

taxable transactions

LACUS enim proposita sunt taxable transactions genera IV;

1. Bona imperanda;
2. Ab emo bona in communitate;
3. Item providendum est muneris;
4. Import de bonis.

Services rendered by taxable persons to each other are called “B2B services”. Provisum est a non-taxable officia, ut taxable homines homines appellantur 'B2C officia «. These services have different rules for determining where they are provided.

Loco ad locum pro officiis praescriptum proposita LACUS

When it comes to the provision of services, the place of taxation is the place where these services are provided (the place where these services are provided). However, in order to determine which country will be the place of provision of the service 9a, respectively, the rules and conditions for calculating and paying VAT), it is necessary to establish:

• Typus (genus) ex servitio provisum est;
• Pars cuiusque locus,
• Entrepreneurial ad statum elit (recipiens) ex servitio - num est et entrepreneur VAT / VAT Arpinis purgantibus aut non.

Consider the rules established by EU law for determining the place of supply of services for VAT purposes, paying attention to cases of cross-border provision of services.

De officiis praescriptum est B2B

As a general rule, B2B services, that is, services provided by business entities to each other, are subject to VAT at the location of the customer (recipient) of the services.

Secundum artem. XLIV De directiva, in locum copia officia ad taxable homo est locus huius personae (locus ubi negotium huius persona sit statutum / sita), hoc est, in elit. Autem, si talis servicia sunt provisum est ad taxable homo est permanens establishment sitae ad locum aliud quam ad sedem, locum copia ad servicia erit locus in permanens establishment.

Locus providere B2C Services

Ut generalis regula, B2C servicia, id est, servicia provisum est privata hominum, sunt subiecti ad VAT ad locum in elit.

Secundum artem. XLV De directiva, locum copia officia ad non-taxable homines est locus in elit (locus ubi elit scriptor negotium est statutum / sita). Autem, si tales servicia sunt provisum est a elit est permanens instauratione, locus perficientur talis officia erit locus in permanens instauratione.

Practical Exempla

Considera paucis exempla in quo A Britannia Company (Secretum Press) vel a limitata Rusticis societate (LLP) providet consulting (ut etiam legalis, censea vel auditing) servicia ad alias societates, et residences et non-residencium ad alias.

Consulting / Legal / Accounting / Auditing Services provisum est per Anglorum comitatu ad alias taxable homines versantur in entrepreneurial actiones (utroque habitant et non-residencium in EU (utraque residentium et non-residencium in EU, quae sunt in b2b servicia.

Nam huiusmodi officia, in generali regula artis. XLIV De directiva, secundum quod praescriptum B2b Services est subiectum ad VAT ad locum in Lorem (recipiens) de officiis.

Exemplum # I.

Service provisor est UK turma et ministerium recipiens est a turba ab alia parte.

Optionem A. et recipiens de officiis est an EU turba (praeter Latina) cum a VAT numero. Exempli gratia, consulting servicia provisum est per Anglorum Company ad Cyprium comitatu sunt subiecti Cyprio VAT (quia locus recipiens de servitio Cyprus).

Simul, VAT non includitur in pretio per Anglorum Service Providentem (in mercium (invoices) edita ad recipiens, nisi in note continet Vat numero de counterparty et inscriptione vicissim crimen potest fieri, quod et indicant recipiens scriptor officium fama VAT in regionem suam). In aliis verbis, ad officium ad famam VAT in hoc casu est assignata ad societatem accepto servitium (provisum est quod habet a VAT numerus).

Quod recipiens de servitium computat Vat sub converso causam procedure. Et vicissim arguere procedure significat quod mos in ministerium, cum submittendo a Vat reditus (VAT reditus) in patria, ponit loci LACUS pro solucione et simul ponit idem moles pro deductione et simul in eodem moles pro deductionem. Et effectus est nulla, significatione, quod non tax est actu solvit in transaction.

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liberum adnotatione

Tamen, ut hoc occasionem, quod recipiens est ministerium esse a pertinet negotium persona, id est: primo, sit taxable persona in sensu art. IX directamenta; Secundo, oportet quod est descripserunt VAT (a VAT numerus) in EU Member statu. Servitium primum certiorem amet singulorum LACUS idem numero et elit oportet reprehendo validitatem huius numero et consociata notitia de counterparty.

Optio B. recipiens de officiis est EU turba (praeter Latina), sed sine vatu numero.

Si recipiens de servitio (EU Company) non habet a Vat numero, tum Vat debet includi in pretio ad recipiens (in cautionem debet includere VAT) et solvit in in patria ).

Exemplum # II.

Et recipiens est elit et officia sunt, societatibus cum Anglis VAT numerus.

Si in comitatu providet Latina officia alii Anglis erant, et includitur in pretium quod VAT (VAT invoiced sunt), et pretium est elit a (cum facultatem ulteriore deductione).

Exemplum # III

The service provider is a UK company and the service recipient is a non-EU company.

Exempli gratia, an Latina comitatu providet legalis servicia pro Russian turma, (secundum quod regula Articulus XLIV de Notationes directivae, in Russian Foederatio consideretur loco cibus servicia), Anglis LACUS non subditos esse adcrescendi (mercium venditarum rationis sunt edita sine LACUS).

In other words, if the recipient of the service is a non-EU company and does not have a LACUS number, then LACUS should not be included in the price.

However, this is only possible if these relationships qualify as B2B, that is, the recipient of the service must necessarily be a taxable business entity, which must have some kind of confirmation.

The supplier may consider a customer registered outside the EU as a business entity if:

• If the supplier receives from the customer a certificate (certificate) issued by the competent tax authority of the customer's country as confirmation that the customer is engaged in economic activity; uel
• Si mos non habet tali certificatorium (certificatorium), sed elit sciunt quod LACUS numerus, nec est similis numerum assignata est mos in regione sua adnotatione et ad identify negotium entitates vel alia quod sit ostendere, ut mos is an entrepreneur, and provided that that the supplier has reasonably verified the accuracy of the information provided by the customer.

In ceteris casibus, si non est quod non est recipiens in ministerio (non-EU habitans) has an entrepreneurial status sunt in patria, cum ad rem non erit reponenda quasi B2C et locus est elit et est locus a tributo conficerent.

Therefore, if the business status of the recipient of the service is not entirely clear, then such customers are (by default) invoiced with LACUS, and the tax is paid by the supplier in their country (with the possibility of further deduction).

Solvente pro repetitis atque praecepta LACUS (B2B servicia)

EU Service Providentem - a LACUS numerus habet. Customer (recipiens) de EU regione eadem De officiis - Est LACUS numerus

LACUS quod includitur in pretium (LACUS cum mercium venditarum rationis sunt edita). Solvit ad elit ad rate of patria (de possibilitate ex ulteriore deductione).

EU Service Providentem - a LACUS numerus habet. Alius EU regionem suam. Customer (recipiens) De officiis - Est LACUS numerus

LACUS non includitur in pretium (non edita sunt mercium venditarum rationis LACUS). LACUS ipse non solvit. The recipient of the service reports on LACUS at the rate of his/her EU country (“reverse charge” mechanism).

EU Service Providentem - a LACUS numerus habet. Customer (recipiens) de EU officia Alii patria - non LACUS numerus

LACUS quod includitur in pretium (LACUS cum mercium venditarum rationis sunt edita). Solvit ad elit ad rate of patria (de possibilitate ex ulteriore deductione).

Non Service Providentem EU - Nemo LACUS numerus. Customer (recipiens) de EU officia - habet a LACUS numerus

LACUS ipse non solvit. Et recipiens est in ministerio tradit LACUS ad rate of eius / eius EU regionem suam ( e converso causam 'mechanism).

EU Service Providentem - a LACUS numerus habet. Customer (recipiens) de EU officia Non - nulla LACUS numerus

LACUS non includitur in pretium (LACUS mercium venditarum rationis non sunt edita) sola confirmavit super valetudo of a entrepreneurial statum insitum a non-EU Lorem. Alioquin edita sunt, cum mercium venditarum rationis Vat.

Frequenter Interrogata Quaestiones

Quid clavis components includit in Europae cautionem ad import of US servicia ut legalis obsequio?

A European cautionem ad import of US servicia debet includere singula sicut in ministerium descriptio, summa moles reddendas, VAT si applicentur, monetæ (EUR et USD), mercedem et legalis notitia de utroque servitium provisor et legalis notitia de utroque servitium provisor et legalis notitia de utroque servitium provisor et legalis notitia de utroque servitium provisor et legalis notitia de utroque servitium provisor et legalis notitia de utroque servitium provisor et legalis notitia de utroque servitium provisor et legalis notitia de utroque servitium provisor et legalis notitia de utroque servitium et recipiens.