As regards xs las vegas the actual process xs las vegas of determining the place, entrepreneurs poi

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Series new tax laws were tightened in 2015 RSS sanctions for non-compliance with tax obligations, it also introduced a new penalty apply to you changes determining the place of supply for VAT? Check out our overview of how to determine the place of supply for VAT? This is a challenge for businesses and professionals What happens when u electronic services paid VAT in the wrong country? We have a list of VAT rates in all EU countries by eServices All episodes
With the change of place of supply for VAT and electronically supplied services, telecommunication services and radio and television broadcasting services provided to non-taxable persons associated with a number of questions. Newly these services xs las vegas are always taxed at the place of establishment of the end consumer. Entrepreneurs currently xs las vegas probably the most solves the way they identify and then show how the country's services actually sold. And it is not a simple question, evidenced by disagreements experts.
Since 2015, electronic services taxed in the "state / location service recipient", ie the place where the customer is established. At this point, therefore, should be also paid VAT. It is generally considered that the customer is "settled", xs las vegas where he has his permanent address or usually resides. In the event that a customer has multiple locations where it is established or permanent residence and place of usual residence is different, in that case should be given priority usual residence of natural persons, explained Paul Fekar, partner of the law firm Baker & McKenzie.
In order to provide some clarity in this regard by Council Implementing Regulation (EU) no. 1042/2013 a clue in the form of so-called. The following assumptions for the tip electronic services. These assumptions act as a guide to determine the place of taxation in cases where it is practically impossible to determine the place of residence of the recipient or can not be determined with certainty. These are the following assumptions: Services provided in a phone booth / kiosk via wi-fi hot spot, in an internet cafe, restaurant, hotel lobby (ie in situations where the customer is required to appear): in this case it is considered that the beneficiary establishment at a given location and the service is in a given place is actually used. Services provided through fixed lines: it is considered that the beneficiary is established in the installation of a landline. Services provided through mobile networks: it is considered that the beneficiary is established in the country for the international country prefix SIM cards used for receiving these services. Services using a decoder or a similar device: it is considered that the beneficiary is established in a country where it is located decoder or similar device.
In early January 2015 came into force new rules of payment of VAT in the country of residence of the customer. Want to know more about it? Sign up for a seminar, which will tax experts and representatives of financial management. MORE INFORMATION
If the entrepreneur can not be used for determining the place of residence of the service recipient any of the above assumptions, it can use 2 proofs that are not in contradiction. Such evidence may include: billing address of the recipient, IP address, bank details, the country code of the country International Mobile Subscriber Identity stored on the SIM card instead of a landline recipient, other information important from a business perspective.
Among other evidence, according to experts include, for example, customer xs las vegas history (in a situation where they are repeat orders from the same person), payment system / mechanism, which is typical for a country, or even if the customer himself provides confirmation of their country or bank account. The process xs las vegas of identification is appropriate to adjust the internal system so that it can be defended before tax, advised Martin Pech, Senior Consultant at RSM TACOMA.
Entrepreneurs should therefore xs las vegas develop internal document, which would be in accordance with applicable legislation describes how the company in question determines the place of consumption for each of the electronic services. Every company does must keep and maintain records containing data on supplies of electronic services, xs las vegas which also contains information on how to determine the place of consumption. And this evidence may serve as one of the evidence and the experts, so its not worth keeping underestimated. xs las vegas
Entrepreneurs should also should keep in mind that there is a possibility of the aforementioned assumptions about the recipient disprove both of the service provider using three proofs that are not in contradiction, as well as the tax administrator in the event that there is evidence of misuse / abuse by providers. According to experts, but they should tax administrators attempt to refute the assumptions used only if they suspect that the contractor commits an abuse of rights or fraud.
As regards xs las vegas the actual process xs las vegas of determining the place, entrepreneurs point out that sometimes it is not possible to provide two proofs required neprotiřečící. Above all, it is a situation where the payment is through payment systems like PayPal. The provider of the services should always require a certain customer identification, billing information needed incl. information on the Member State or telephone contact with an indication interstate preferences. If custo