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  • European VAT compliance check-list


    If your department is handling multiple VAT numbers across Europe from one same location, you must take a number of actions at the beginning of each year to make sure that you are on top of all your VAT obligations. We summarized below what we believe should be the top priorities of your team. Of course, depending on the volumes and industry of your business, additional checks may be required. 

    In Marosa, we have templates and process documents ready for the below actions. Please send us an email to get help establishing a robust process to meet all VAT compliance obligations.
     

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    By Marosa EU VAT Published 29/01/2017 23:14

    Reverse charge VAT. Possible scenarios


    If your business has two VAT numbers, one in Germany and another one in France, you may ask yourself why do you charge VAT in Germany but not France for two supplies that are similar in both countries. The answer is in the reverse charge rules, which countries can implement differently in each case. This article explains the meaning of reverse charge and the different scenarios where this mechanism applies.

    As a general rule, businesses charge VAT on supplies and deduct VAT on purchases. The reverse charge mechanism is a deviation from this rule where the supplier does not charge VAT on the invoice and the...

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    By Marosa EU VAT Published 28/09/2016 14:11

    VAT on drop-shipping. E-commerce VAT and distance sales EU VAT obligations

    This article describes the VAT treatment and VAT obligations of companies selling goods through the internet to private individuals across the EU. By private individuals we mean customers that are not registered for VAT. 

    When goods are sold in the internet and shipped over to the customer in another EU country, the seller has the option to charge the VAT rate of the sending country or the VAT rate of the recipient country. This option is only available when the total amount of sales in the customer´s country is below the distance sales threshold. When the annual value of sales exceeds this threshold,...

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    By Marosa Published 24/02/2016 22:10

    EU VAT Refund. Recover VAT through the VAT return or separate refund claims?


    Where a company incurs VAT in a foreign country, these amounts are normally recoverable. However, the tax authorities will reject your refund if you do not follow the correct procedure to claim VAT back. Typically, foreign VAT is paid on expenses incurred abroad or invoices paid as part of your day a day trading. There are two procedures to claim back this VAT, through your VAT return or through a Refund Claim (EU Refund claim or 13 th Directive). These two procedures are mutually exclusive, so you should make sure that you use the correct application.  

    As a general rule, businesses must recover VAT through...

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    By Marosa Published 24/02/2016 21:24

    When do you need an EU VAT number? VAT registration requirements in Europe

    Every company extending their activity abroad must consider the need for a VAT registration. Even when the business is not setting up a branch or having any physical presence in the country, a VAT registration may be required.

    As a general rule, you need to register for VAT in a country when you are performing taxable transactions in that territory. There are special VAT rules for e-commerce businesses which you can read in our article VAT on drop-shipping. E-commerce VAT . For every other business without a permanent establishment, these are some of the transactions that will oblige you to register...

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    By Marosa EU VAT Published 11/02/2016 17:05
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    Frequent Questions

    In this section we publish articles about frequent VAT issues encountered by companies abroad.

    About us

    Marosa provides a one-stop solution for VAT obligations in all European countries. We assist clients with a single point of contact that speaks their language and handles all VAT related issues with a standard and cost efficient approach.


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