10/31/2022 0 Comments Invoicer in frenchGoods are delivered domestically – invoice goes to other EU countries We will now also take a closer look at these two special cases. However, there are also situations in which the delivery address or the company headquarters of the customer is not in another EU country but in Germany. Whether your customers are small businesses, private individuals or entrepreneurs is also irrelevant in this case. You are a small business ownerĪs a small business owner you fall under the small business regulation and therefore you do not have to pay VAT, no matter if you deliver to Germany or to other EU countries. The goods or services are taxed at the standard tax rates. So you proceed exactly the same way as with a domestic sale and pay the VAT yourself. If you sell goods or services to small businesses, freelancers or private individuals, the place of performance remains at the location of the seller. You are a business, your client is not (B2C) Through this rule, your customer abroad is therefore obliged to pay VAT to the tax office in his country of residence for the purchased goods or services. #Invoicer in french registrationSince in each state a registration with the respective tax office is required and different laws must be observed, this rule simplifies trade within the EU immensely. The reverse-charge procedure that applies in the EU avoids companies having to pay VAT in all the countries in which they do business. When we talk about the place of performance in connection with VAT, this means that VAT must be paid where the products or services are consumed. In the case of transactions across national borders, the place of performance is shifted to the location of the recipient of the goods. If both you and your foreign customer have a VAT identification number, VAT must be paid in the country where the so-called place of performance is located. You and your client are both businesses/entrepreneurs (B2B) In this case, the delivery address of the goods is also in the EU. When issuing invoices to other EU countries, we distinguish between three cases where we deliver products or services to a company in another EU country. Antonia KlattLast Updated on 3 December 2020 Issuing invoices to other EU countries (3 cases)
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