![]() ![]() the Member State where the goods are finally located after transportation from another Member State). The place of taxation is determined by where the intra-Community acquisition of goods is made (i.e. Example 14: When electricity is supplied for use by private customers in Budapest, Hungarian VAT must be paid.Example 13: A private consumer living in Warsaw who is supplied gas by a German energy company through the natural gas distribution system will be charged Polish VAT by his supplier.where electricity or gas supplied through the natural gas distribution system is effectively used and consumed by the private customer.Example 12: When natural gas from the North sea is bought by a Dutch distributor, VAT needs to be accounted for in the Netherlands by the distributor.Example 11: Electricity supplied by a Swedish power plant to a Danish energy company for distribution, is taxed in Denmark.where the taxable dealer is established when receiving electricity or gas supplied through the natural gas distribution system.Example 10: A shop selling goods to passengers taking a cruise from Athens in Greece to Barcelona in Spain, stopping in Italy and France for short visits but allowing no embarkation or disembarkation of passengers Greek VAT will apply.For the return flight, German VAT will apply. Example 9: For goods sold to passengers taking a flight from Malaga to Hamburg, Spanish VAT will be charged.Example 8: Goods not to be consumed on-board, bought by a passenger during a crossing in the Ionian sea are taxed in Italy when the ferry leaves Bari with Corfu as destination and in Greece when leaving Corfu to return to Bari.where the point of departure is, if supplied on board ships, aircraft or trains during the section of a passenger transport operation effected within the Community.Should the machine instead be installed by the customer himself, the supply will be taxable in Italy (an exempt intra-Community supply in Italy followed by an intra-Community acquisition in Romania will take place if the customer is a taxable person). Example 7: Romanian VAT must be paid on the supply of a machine installed in Romania by the Italian supplier for his customer.where the goods are being installed or assembled, if done by the supplier.Example 6: When the French company supplies to a customer in Luxembourg and the French company has taken the option to tax at destination, the CDs will be taxed in Luxembourg.Example 5: If the annual sales by the French company (see above example 4) to customers in Belgium do not exceed the Belgian threshold, the CDs will be taxed in the French.where the goods are located when the dispatch or transport to the customer begins for distance salesif the supplier's annual sales are below the thresholdapplied by the customer's Member State (except if the supplier has opted to tax in the Member State of destination).When CDs are sold to customers in Denmark, Danish VAT must be charged when the Danish threshold is exceeded while Dutch VAT must be charged to customers in the Netherlands when the Dutch threshold is exceeded. Example 4: A UKFrench company is selling CDs via the internet to private customers throughout the EU.where the goods are located when the dispatch or transport to the customer ends for distance saleswhen the supplier's annual sales are above the thresholdapplied by the customer's Member State.Example 3: When goods supplied are subsequently transported from Bratislava to a customer in Prague by the customer or by a transporter appointed by him, the supply will be subject to Slovakian VAT.Example 2: German VAT will have to be charged on goods transported by the supplier himself or by a transporter appointed by him, from Hamburg to a customer in Berlin (place of supply is Hamburg).where the goods are located when the dispatch or transport to the customer begins, if they are dispatched or transported by the supplier, by the customer, or by a third person.Example 1: If an Estonian manufacturer hiring a machine in Estonia from a German company decides to purchase the hired machine, the place of supply is Estonia rather than Germany and Estonian VAT must be paid.where the goods are located at the time the supply takes place, if they are not dispatched or transported.The supply of goods is taxed at the place: This not only depends on the nature of the goods supplied, but also on how the supply is made. ![]() The place of taxation is determined by where the goods are supplied. supply of services - New Explanatory Notes on services connected with immovable propertyĭepending on the nature of the transaction, different rules to determine the place of taxation will apply.
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