European VAT Handbook
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- Lynn Bates
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2 European VAT Handbook 2013 Detailed insight to VAT in 29 European countries Marja van den Oetelaar Dr Aiki Kuldkepp Editors The information about the various countries has been provided by: Austria Dr Hannes Gurtner Belgium Prof Patrick Wille and Marc Govers Bulgaria Tania Pavlova Cyprus Maria Damianou Czech Republic RNDr Jan Kaucký Denmark Katja Brandt Estonia Kaido Loor Finland Mikko Alakare and Laura-Maria Lindström France Emmanuel Cotessat Germany Iris Schaefer Greece Alex Karopoulos and Hara Strati Hungary Ranetta Petrovácz Ireland Oonagh Carney Italy Anna Maria Maccallini Latvia Jānis Taukačs Lithuania Saulė Dagilytė Luxembourg Christophe Plainchamp and Mireille Rodius Malta Kenneth Camilleri and Rebekah Borg The Netherlands Marja van den Oetelaar and Dr Aiki Kuldkepp Norway Morten Chr. Stegard Poland Dorota Baczewska-Golińska Portugal Conceição Gamito Romania Angela Rosca, Georgiana Iancu and Inge Abdulcair Slovakia Milan Vargan Slovenia Nataša Vidovič Plantan and Aleksander Pevec Spain Manuel Pérez de Algaba Sweden Pär Sundberg Switzerland Regine Schluckebier and Felix Geiger The United Kingdom Steve Botham 1
3 Outline of a Chapter of a Country 1. Taxable Persons 1.1 Registration for domestic businesses 1.2 Registration for foreign businesses 1.3 VAT grouping 1.4 Fiscal representative 2. Simplification Measures 2.1 Consignment and call-off stock 2.2 Simplified triangulation rules 2.3 Transfer of business 3. Installation Supplies 4. Distance Sales Threshold 5. Acquisition Threshold 6. Effective Use And Enjoyment 7. Bad Debt Relief 8. VAT Rates 8.1 Standard rate 8.2 Reduced rate 8.3 Zero rate 9. Deduction Of Input VAT 9.1 Non-deductible input VAT 9.2 Excess input VAT 9.3 Capital goods - adjustment periods 10. Reverse Charges 10.1 Reverse charge mechanism - supply of natural gas and electricity 10.2 Reverse charge mechanism - B2B services 10.3 Local reverse charge mechanism - non-resident suppliers 10.4 Reverse charge mechanism - specific domestic rules 11. Invoice Requirements 11.1 Time limits for invoices 11.2 Self-billing 11.3 Storage of invoices 11.4 Electronic invoicing 12. VAT Compliance 12.1 VAT return period 12.2 Filing of a VAT return and payment 12.3 European sales listing 12.4 National recapitulative statement 12.5 Tax assessment period 7
4 13. Special Rules 13.1 Postponed accounting on import 13.2 VAT warehouse 13.3 Bonded (customs) warehouse 14. Penalties 14.1 Penalties for not filing a VAT return or a European sales listing in time 14.2 Penalties for not paying VAT in time to the VAT authorities 14.3 Penalties on VAT assessments when VAT is not reported correctly 15. Intrastat 15.1 Intrastat threshold 15.2 Intrastat data to be reported 8
5 Contents Foreword 3 Outline of a Chapter of a Country 7 Austria Taxable Persons Registration threshold for domestic businesses Registration threshold for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Simplification in case of a larger number of customers Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Special rate Zero rate Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods - adjustment periods Reverse Charges Reverse charge mechanism - supply of natural gas and electricity Reverse charge mechanism - non-established suppliers Reverse charge mechanism - specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import Special withholding scheme according to Sec 27/4 Umsatzsteuergesetz Special VAT ID number for forwarding agents VAT warehouse Bonded (customs) warehouse
6 14. Penalties Penalties for not filing a VAT return or a European sales listing in time Penalties for not paying VAT in time to the tax authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported...49 Belgium Taxable Persons Registration threshold for domestic businesses Registration threshold foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Zero rate Deduction Of Input VAT Non-recoverable input VAT Excess input VAT Capital goods - adjustment periods Reverse Charges Reverse charge mechanism - supply of natural gas and electricity Reverse charge mechanism - B2B services Reverse charge mechanism - non-resident suppliers Reverse charge mechanism - specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse
7 14. Penalties Penalties for not filing a VAT return or an EU sales listing in time Penalties for not paying VAT in time to the VAT authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported...61 Bulgaria Taxable Persons Registration threshold for domestic businesses Registration threshold for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Zero rate Deduction Of Input VAT Non-recoverable input VAT Excess input VAT Capital goods - adjustment periods Reverse Charges Reverse charge mechanism - supply of natural gas and electricity Reverse charge mechanism - B2B services Local reverse charge mechanism - non-resident suppliers Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Intrastat Intrastat threshold Intrastat data to be reported
8 Cyprus Taxable Persons Registration for domestic businesses Registration threshold for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Zero rate Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods - adjustment periods Reverse Charge Reverse charge mechanism - supply of natural gas and electricity Reverse charge mechanism - B2B services Local reverse charge mechanism - non-resident suppliers Reverse charge mechanism - specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of a VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse for special excise duty products Penalties Penalties for not filing VATreturn or a European sales listing on time Penalties for not paying VAT on time to the VAT authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
9 The Czech Republic Taxable Persons Registration threshold for domestic businesses Registration threshold for non-established businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt relief VAT Rates Standard rate Reduced rate Zero rate (exempt with credit) Deduction Of Input VAT Non-recoverable input VAT Excess input VAT Capital goods - adjustment periods Reverse Charges Reverse charge mechanism - supply of goods through piping and networks (e.g. of gas and electricity) Reverse charge mechanism - B2B services Reverse charge mechanism - non-resident suppliers Reverse charge mechanism - specific domestic rules Invoice Requirements Time limits for VAT invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of a VAT return and payment European sales listing (ESL) National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Joint liability Unreliable VAT registered person Forced cancellation of VAT registration of non-established person Penalties Penalties for not filing a VAT return or an European sales listing and other reports in time Penalties for not paying VAT in time to the VAT authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
10 Denmark Taxable Persons Registration for domestic businesses Registration for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Zero rate Deduction Of Input VAT Non-recoverable input VAT Excess input VAT Capital goods - adjustment periods Reverse Charge Reverse charge mechanism - supply of natural gas and electricity Reverse charge mechanism - B2B services Local reverse charge mechanism - non-resident suppliers Reverse charge mechanism - specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of a VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filing a VAT return or a European sales listing in time Penalties for not paying VAT in time to the VAT authorities Penalties when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
11 Estonia VAT Registration Registration of domestic businesses Registration of foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Zero rate Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods - adjustment periods Reverse Charges Reverse charge mechanism - supply of gas, electricity, heating and cooling energy Reverse charge mechanism - B2B services Reverse charge mechanism - non-resident suppliers Reverse charge mechanism - specific domestic rules Invoice Requirements Time limits for issuing invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of the VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filling a VAT return or a European sales listing in time Penalties for not paying VAT in time Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
12 Finland Taxable Persons Registration of domestic businesses Registration for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stocks Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates And Exemptions Standard rate Reduced rates Zero rate Exemptions Construction and services related to immovable property Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods - adjustment periods Reverse Charges Reverse charge mechanism - supply of natural gas and electricity Reverse charge mechanism - B2B services Reverse charge mechanism - non-resident suppliers Reverse charge mechanism - specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of a VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filing a VAT return or an ESL in time Penalties for not paying VAT in time to the VAT authorities Penalties on VAT assessment when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
13 France Taxable Persons Registration threshold for domestic businesses (Article 293 B of the VAT Code) Registration threshold for foreign businesses VAT grouping Fiscal representative Limited fiscal representative représentant fiscal ponctuel Simplification Measures Consignment and call-off stock Simplified triangulation rules Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Intermediary rate Specific rate Deduction Of Input VAT Non-deductible input VAT Excess input VAT and VAT refunds Capital goods - adjustment periods Reverse Charges Reverse charge mechanism - supply of natural gas and electricity Reverse charge mechanism - B2B services Reverse charge mechanism - non-resident suppliers Reverse charge mechanism - specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filing a VAT return on time Penalties for not paying VAT in time to the VAT authorities Déclaration d Echange de Biens (DEB) DEB threshold Intrastat data to be reported Déclaration d Echanges de Services (DES)
14 Germany Taxable Persons Registration for domestic businesses Registration for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Zero rate Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods - adjustment periods Reverse Charge Reverse charge mechanism - supply of natural gas and electricity Reverse charge mechanism - B2B services Local reverse charge mechanism - non-resident suppliers Reverse charge mechanism - specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of a VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filing a VAT return or a European sales listing in time Penalties for not paying VAT in time to the VAT authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
15 Greece Taxable Persons Registration for domestic businesses Registration for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Supply Of Goods With Installation/Assembly Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Zero rate Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods - adjustment periods Reverse Charge Reverse charge mechanism - supply of natural gas and electricity Reverse charge mechanism - B2B services Local reverse charge mechanism - non-resident suppliers Reverse charge mechanism - specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of a VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouses Bonded (customs) warehouse Penalties Penalties for not filing a VAT return or a European sales listing in time Penalties for not paying VAT in time to the VAT authorities Penalties for VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
16 Hungary Taxable Persons Registration of domestic businesses Registration of foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Exemption Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods - adjustment periods Reverse Charges Reverse charge mechanism - supply of natural gas and electricity Reverse charge mechanism - B2B services Local reverse charge mechanism - non-resident suppliers Reverse charge mechanism - specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of VAT return and payment European sales/acquisition/service listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filing a VAT return or a European listing in time Penalties for not paying VAT in time to the VAT authorities Penalties on VAT assessments when VAT is not reported correctly Penalties on self-correction of VAT Intrastat Intrastat threshold Intrastat data to be reported
17 Ireland Taxable Persons Registration for domestic businesses Registration for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Zero rate Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods - adjustment periods Reverse Charges Reverse charge mechanism - supply of natural gas and electricity Reverse charge mechanism - B2B services Local reverse charge mechanism - non-resident suppliers Reverse charge mechanism - specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of a VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filing a VAT return or a European sales listing in time Penalties for not paying VAT in time to the VAT authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
18 Italy Taxable Persons Registration threshold for domestic businesses Registration threshold for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Zero rate Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods - adjustment periods Reverse Charges Supply of natural gas and electricity B2B services Non-established suppliers Specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of a VAT return and payment European sales listing National recapitulative statement Communication of transactions with subjects established in black listed countries Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filing a VAT return or a European sales listing in time Penalties for not paying VAT in time to the VAT authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
19 Latvia Taxable Persons Registration threshold for domestic businesses Registration threshold for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad debt relief VAT Rates Standard rate Reduced rate Zero rate Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods - adjustment periods Reverse Charges Reverse charge mechanism - supply of natural gas, electricity, heating and cooling Reverse charge mechanism - B2B services Reverse charge mechanism - non-resident suppliers Reverse charge mechanism - specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of a VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filing a VAT return or a European sales listing in time Penalties for not paying VAT in time to the VAT authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
20 Lithuania Taxable Persons Registration threshold for domestic businesses Registration threshold for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate of 9% Reduced rate of 5% Zero rate Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods adjustment periods Reverse Charge Reverse charge mechanism supply of gas, electricity, heating and cooling energy Reverse charge mechanism B2B services Reverse charge mechanism non-resident suppliers Reverse charge mechanism specific domestic rules Invoice Requirements Time limits for issuing invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filing a VAT return or a European sales listing in time Penalties for not paying VAT in time Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
21 Luxembourg Taxable Persons Registration threshold for domestic businesses Registration threshold for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Other rates Zero rate Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods adjustment periods Reverse Charge Reverse charge mechanism supply of natural gas and electricity Reverse charge mechanism B2B services Local reverse charge mechanism non-resident suppliers Reverse charge mechanism specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filing a VAT return or an European sales listing in time Penalties for not paying VAT in time to the VAT authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat thresholds Intrastat data to be reported
22 Malta Taxable Persons Registration threshold for domestic businesses Registration threshold for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Zero rated exempt with credit Deduction Of Input VAT Non-deductible recoverable input VAT Excess input VAT Capital goods adjustment periods Reverse Charges Reverse charge mechanism supply of natural gas and electricity Reverse charge mechanism B2B services Local reverse charge mechanism non-resident suppliers Reverse charge mechanism specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filing a VAT return or a European sales listing in time Penalties for not paying VAT on time to the VAT authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
23 The Netherlands Taxable Persons Registration threshold for domestic businesses Registration threshold for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Zero rate Deduction Of Input VAT Non-recoverable input VAT Excess input VAT Capital goods adjustment periods Reverse Charges Reverse charge mechanism supply of natural gas and electricity Reverse charge mechanism B2B services Reverse charge mechanism non-resident suppliers Reverse charge mechanism specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filing a VAT return or a European sales listing in time Penalties for not paying VAT in time to the VAT authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
24 Norway Taxable Persons Registration for VAT Registration for foreign businesses VAT grouping Fiscal representative Simplified registration procedure for providers of electronic services and providers of electronic communication services Voluntary VAT registration and pre-registration Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of a business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Zero rate Supplies exempt for VAT or outside the scope of VAT Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods adjustment periods Reverse Charges Reverse charge mechanism supply of natural gas and electricity Reverse charge mechanism B2B services Reverse charge mechanism non-resident suppliers Reverse charge mechanism specific domestic rules Invoice Requirements Time limit for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of a VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouses Second-hand goods, work of arts, collectors items and antiques Penalties Penalties for not filing a VAT return in time Penalties for not paying VAT in time to the VAT authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat
25 Poland Taxable Persons Registration for domestic businesses Registration for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Zero rate Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods adjustment periods Reverse Charge Reverse charge to supply of natural gas and electricity Reverse charge mechanism B2B services Reverse charge services other than subject to B2B rule by non-eu residents Reverse charge mechanism to local supplies of the goods by non-eu residents Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of a VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filing a VAT return or a European sales listing in time Penalties for not paying VAT in time to the VAT authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
26 Portugal Taxable Persons Registration of domestic businesses Registration threshold of foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Zero rate Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods adjustment periods Reverse Charges Reverse charge mechanism supply of natural gas and electricity Reverse charge mechanism B2B services Reverse charge mechanism non-resident suppliers Reverse charge mechanism specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of VAT return and payment European sales listing Yearly statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filing a VAT return or an European sales listing in time Penalties for not paying VAT in time to the VAT authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
27 Romania Taxable Persons Registration for domestic businesses Registration threshold for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use and Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate VAT exemptions Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods adjustment periods Reverse Charges Reverse charge mechanism supply of natural gas and electricity Reverse charge mechanism B2B services Reverse charge mechanism non-resident suppliers Reverse charge mechanism specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filing a VAT return or a European sales listing in time Penalties for not paying VAT in time to the VAT authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
28 Slovakia Taxable Persons Registration threshold for domestic businesses Registration threshold for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Exemptions with right of deduction Deduction Of Input VAT Non-recoverable input VAT Excess input VAT Capital goods adjustment periods Reverse Charges Reverse charge mechanism supply of natural gas and electricity Reverse charge mechanism B2B services (basic rule) Reverse charge mechanism supply with installation or assembly and B2B services (other rules) Reverse charge mechanism specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of a VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Penalties Penalties for not filing a VAT return or a European sales listing in time Penalties for not paying VAT in time to the VAT authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
29 Slovenia Taxable Persons Registration of domestic businesses Registration of foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Zero rate Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods adjustment periods Reverse Charges Supply of natural gas, electricity and of heat and cooling energy B2B services Reverse charge mechanism non-resident suppliers Specific domestic rules Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of a VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filing a VAT return or a European sales listing in time Penalties for not paying VAT in time to the tax authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
30 Spain Taxable Persons Registration threshold for domestic businesses Registration threshold for foreign businesses VAT grouping Fiscal representative Simplification Measures Consignment and call-off stock Simplified triangulation rules Transfer of business Installation Supplies Distance Sales Threshold Acquisition Threshold Effective Use And Enjoyment Bad Debt Relief VAT Rates Standard rate Reduced rate Zero rate Deduction Of Input VAT Non-deductible input VAT Excess input VAT Capital goods adjustment periods Reverse Charges Reverse charge mechanism supply of natural gas and electricity by a non-resident supplier Reverse charge mechanism B2B services by a non-resident supplier Reverse charge mechanism supplies of goods by a non-resident Reverse charge mechanism supply of certain goods and services Construction work on immovable property Invoice Requirements Time limits for invoices Self-billing Storage of invoices Electronic invoicing VAT Compliance VAT return period Filing of VAT return and payment European sales listing National recapitulative statement Tax assessment period Special Rules Postponed accounting on import VAT warehouse Bonded (customs) warehouse Penalties Penalties for not filing a VAT return or a European sales listing in time Penalties for not paying VAT in time to the VAT authorities Penalties on VAT assessments when VAT is not reported correctly Intrastat Intrastat threshold Intrastat data to be reported
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