Quick Reference to European VAT Compliance 2016
The Quick Reference to European VAT Compliance provides a detailed reference guide on VAT and Intrastat reporting obligations in the European Union. It provides information in a format that allows the professional to retrieve it quickly whenever needed (this is especially useful to businesses which have VAT obligations in several EU Member States and conduct cross-border business). This highly practical reference book distils the problem-solving process by anticipating the relevant challenges and providing reliable help.
What’s in this book:
This book includes discussion on the following:
- a logical VAT-compliance thinking pattern built through experience;
- VAT laws;
- a structuring of VAT compliance-related information.
This book is the culmination of a process of brainstorming and hard work undertaken by the tax experts at the Deloitte’s Global Tax Center, Europe, providing an easy-to-read explanation of the most complicated VAT concepts, such as consignment stocks, triangular simplification, import VAT deferral and reverse charge. The book consists of two distinct sections: an overview of how the various VAT systems in Europe work, with particular attention paid to compliance issues; and detailed country-specific VAT compliance profiles for each EU Member State, plus Iceland, Norway and Switzerland.
The book concentrates on areas of VAT legislation where EU countries have some freedom in implementing VAT rules (e.g., simplifications and details of VAT reporting). Various tables (VAT rates, simplifications, obligations and thresholds) and the harmonized structure of the book provide an easy-to-use comparison among the countries.
How this will help you:
This book serves as a useful guide not only for experienced VAT managers in industry but also for non-specialized or non-European Finance and Tax directors who need to have detailed discussions with European VAT consultants. The book allows readers to discover similarities and differences between VAT rules of various European countries. Practitioners and students get a comprehensive understanding of the important VAT concepts as well as an overview of the VAT rules in various European countries. This book mainly targets VAT practitioners who can find in it the useful tips and advice on how to deal with their day-to-day questions of VAT compliance and reporting.
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About the Editor
Part 1 General Section
1 About this Guide
2 Background to VAT in Europe
3 VAT Treatment of Transactions
4 VAT Rates in the EU
5 Specialized Areas in Cross-Border Trade
6 The System of VAT Registration
7 VAT Registration: Special Areas of Concern
8 VAT Accounting Obligations
9 VAT Invoicing Requirements
10 Recordkeeping Requirements
11 Periodic VAT Reporting Obligations
12 Periodic Intrastat Declarations
13 VAT Audits
14 Proving VAT Exemptions for Exports and Intra-Community Supplies
15 VAT Refunds for Non-registered Companies
Part 2 VAT Compliance Procedures