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Gyakutsuki

NEW rules in Europe with Taxes

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There an official information concerning several sectors. In functions the service, maybe there is an adaptation with the regulation.

 

http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/telecom/index_en.htm#new_rules

 

New rules from 2015

From 1 January 2015, telecommunications, broadcasting and electronic services will

always be taxed in the country where the customer belongs*

– 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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-----------------------------------------
Loïc

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