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VALUE ADDED TAX (VAT) IN THE EU |
Frequently asked questions:
- How can our company invoice VAT on services or works which are executed in another Member State?
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What are the VAT tariffs in the other Member States?
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How can we control the validity of a VAT identification code of a foreign client?
Action:
the Euro Info Centre ( EIC) answers to all these questions, by making use of the specialised information sources which are mentioned below.
Information sources:
- European Commission – DG Taxation and Customs Union
http://europa.eu.int/comm/taxation_customs/taxation/index_en.htm
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National, regional or local VAT – Administration
(e.g. in Antwerp, Belgium, Tel.: 32 3 234 08 20)
How to find info?
Information about VAT for transactions in other Member States
A detailed overview about VAT obligations to be taken care of by companies who want to execute economic operations in another MS (e.g. construction works), can be found in the publication “VAT IN THE EUROPEAN COMMUNITY” .
This publication of the European Commission offers following info for each MS:
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Contact point where foreign companies can ask information about national VAT rules
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Circumstances governing the need to be VAT registered
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Tax representatives
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Invoices
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Periodic VAT returns
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Recapitulative statements
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Admin istrative requirements (e.g. Flat-rate scheme)
VAT rates applied in the Member States
A list with the different VAT rates which are in force in the Member States of the EU can be found in the publication “VAT RATES APPLIED IN THE MEMBER STATES OF THE EUROPEA N COMMUNITY”
These publications can be found at:
http://europa.eu.int/comm/taxation_customs/common/publications/info_docs/taxation/index_en.htm
http://europa.eu.int/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_en.htm
VAT Identification codes in the Member states of the EU
Exporters can verify the existence / validity of VAT identification codes of clients in other Member States. Companies which sell goods to companies in other MS mention these codes on their invoices which allows them to apply 0 % VAT.
This verification can be done via the VIES or VAT Information Exchange System, which can be consulted at:
http://www.europa.eu.int/comm/taxation_customs/vies/en/vieshome.htm |
