This book describes and provides a comparison of the VAT structures in all EU countries together with Norway and Switzerland. The book includes an overview of the VAT rates, VAT registration, distance sales and acquisition thresholds and simplification measures applicable in various European countri...

Ausführliche Beschreibung

Bibliographische Detailangaben

Weitere Verfasser:	Oetelaar, Marja C. van den (HerausgeberIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Naarden The VAT Consultancy Firm August 2017
Ausgabe:	2017/2018
Schlagworte:	Europäische Union Umsatzsteuerrecht bad debt penalties reverse charge mechanism supply VAT. VAT exemption VAT invoices VAT rate VAT refund VAT registration VAT system
Zusammenfassung:	This book describes and provides a comparison of the VAT structures in all EU countries together with Norway and Switzerland. The book includes an overview of the VAT rates, VAT registration, distance sales and acquisition thresholds and simplification measures applicable in various European countries. The book also focuses on areas where the various European countries apply different rules. The EU VAT system leaves the possibility to apply certain simplification measures, such as reverse charge, bad debt relief, cash discounts, postponed accounting on import or various types of warehouses. The book also gives an overview of various other simplification measures applied for consignment and/or call-off stocks, chain supplies, installation supplies, intra-group supplies or transfers of business. The effective use and enjoyment rules are provided, as are the details of the VAT registration, VAT return, European sales listing, Intrastat, invoicing and self-billing requirements. Furthermore, the book includes details regarding VAT refunds and penalties. The information is as at 1 May, 2017
Beschreibung:	588 pages