HONDA MOTOR EUROPE LOGISTICS NV Change of Legal Structure VAT INFORMATION

Transcription

1 HONDA MOTOR EUROPE LOGISTICS NV Change of Legal Structure VAT INFORMATION 1

2 Table of content Honda Europe NV As Is 3 Honda Motor Europe Logistics NV To Be 4 Honda Logistics Centers As Is 5 Honda Motor Europe Logistics NV branches To Be 6 Honda Motor Europe Logistics NV business invoice addresses 7-9 Name change, merger and branches 10 B2B VAT rules goods 11 B2B VAT rules services 12 B2B VAT rules exceptions for services 13 Contact information 14 2

3 Honda Europe NV - Current situation COUNTRY ENTITY (BUSINESS NAME) VAT NUMBER HEAD OFFICE BELGIUM Honda Europe NV BE NON-ESTABLISHED ENTITY AUSTRIA Honda Europe NV ATU POLAND Honda Europe NV PL SPAIN Honda Europe NV ESN F ITALY Honda Europe NV IT UK Honda Europe NV GB SWEDEN Honda Europe NV SE GERMANY Honda Europe NV DE THE NETHERLANDS Honda Europe NV NL B01 FRANCE Honda Europe NV FR SWITZERLAND Honda Europe NV CHE MWST 3

4 Honda Motor Europe Logistics NV -Situation as from 1 January 2014 COUNTRY ENTITY (BUSINESS NAME) VAT NUMBER HEAD OFFICE BELGIUM Honda Motor Europe Logistics NV BE BRANCH (ESTABLISHED ENTITY) AUSTRIA Honda Motor Europe Logistics NV ATU POLAND Honda Motor Europe Logistics NV (Spólka Akcyjna) Oddzial w Polsce PL ITALY Honda Motor Europe Logistics NV IT UK Honda Motor Europe Logistics NV GB SWEDEN Honda Motor Europe Logistics NV filial SE NON-ESTABLISHED ENTITY SPAIN Honda Motor Europe Logistics NV ESN F GERMANY Honda Motor Europe Logistics NV DE THE NETHERLANDS Honda Motor Europe Logistics NV NL B01 FRANCE Honda Motor Europe Logistics NV FR SWITZERLAND Honda Motor Europe Logistics NV CHE MWST 4

5 Honda Logistics Centers -Current situation COUNTRY ENTITY (BUSINESS NAME) VAT NUMBER ESTABLISHED ENTITY AUSTRIA Honda Logistics Center Austria GmbH ATU POLAND Honda Logistics Center Central Europe Spolka z.o.o. PL SPAIN Honda Logistics Center Spain SA ESA ITALY Honda Logistic Centre Italy S.p.A. IT UK Honda Logistics Centre (U.K.) Limited GB SWEDEN Honda Logistics Center Sweden AB SE

6 Honda Motor Europe Logistics NV branches Situation as from 1 January 2014 (* as from 1 April 2014) COUNTRY ENTITY (BUSINESS NAME) VAT NUMBER HEAD OFFICE BELGIUM Honda Motor Europe Logistics NV BE BRANCH (ESTABLISHED ENTITY) AUSTRIA Honda Motor Europe Logistics NV ATU POLAND Honda Motor Europe Logistics NV (SpólkaAkcyjna) Oddzial w Polsce PL SPAIN Honda Motor Europe Logistics NV, Sucursal en España ESW D ITALY Honda Motor Europe Logistics NV IT UK Honda Motor Europe Logistics NV GB SWEDEN* Honda Motor Europe Logistics NV filial SE

7 Honda Motor Europe Logistics NV business invoice address 1/3 COUNTRY ENTITY (BUSINESS NAME) BUSINESS INVOICE ADDRESS BELGIUM Head office Honda Motor Europe Logistics NV Langerbruggestraat Gent Belgium AUSTRIA Branch Honda Motor Europe Logistics NV Industriestrasse Guntramsdorf Austria POLAND Branch Honda Motor Europe Logistics NV (Spólka Akcyjna) Oddzial w Polsce ul Poznańska Pniewy Poland SPAIN Branch Honda Motor Europe Logistics NV, Sucursal en España CarrerDel mar Del Nord, Num.1 Pol Industrial La Torre Del Rector Santa Perpetua De Mogoda Spain 7

8 Honda Motor Europe Logistics NV business invoice address 2/3 COUNTRY ENTITY (BUSINESS NAME) BUSINESS INVOICE ADDRESS ITALY Branch Honda Motor Europe Logistics NV Via Strà no. 152/ 153/ Colognola ai Colli(Verona) Italy UK Branch Honda Motor Europe Logistics NV Viscount Way, South Marston Park Swindon(Wiltshire) SN3 4TN. UK SWEDEN Branch Honda Motor Europe Logistics NV filial Videörtsvägen Arlöv Sweden SPAIN Nonestablished entity Honda Motor Europe Logistics NV Langerbruggestraat Gent Belgium 8

9 Honda Motor Europe Logistics NV business invoice address 3/3 COUNTRY ENTITY (BUSINESS NAME) BUSINESS INVOICE ADDRESS GERMANY Non-established entity THE NETHERLANDS Non-established entity Honda Motor Europe Logistics NV Langerbruggestraat Gent Belgium Honda Motor Europe Logistics NV Langerbruggestraat Gent Belgium FRANCE Non-established entity SWITZERLAND Non-established entity Honda Motor Europe Logistics NV Langerbruggestraat Gent Belgium Honda Motor Europe Logistics NV Langerbruggestraat Gent Belgium 9

10 Name change, merger and branches As from 1 st January 2014 Honda Europe NV will change its name into Honda Motor Europe Logistics NV. The Belgian VAT number remains BE As from 1 st January 2014 Honda Logistics Center Austria GmbH, Honda Logistics Center Central Europe Spolka z.o.o., Honda Logistics Center Spain SA, Honda Logistic Centre Italy S.p.A. and Honda Logistics Centre (U.K.) Limited merge into a branch of Honda Motor Europe Logistics NV in respectively Austria, Poland, Spain, Italy and UK. As from 1 st April 2014Honda Logistics CenterSweden AB merges into a Swedish branch of Honda Motor Europe Logistics NV. The branches will be considered as fixed establishments for VAT purposes in the respective countries. In Spain Honda Motor Europe Logistics NV will dispose of 2 VAT numbers: VAT number of non-established entity (ESN F) for the purchases and supplies of spare parts and engines. VAT number of the Spanish branch of Honda Motor Europe Logistics NV, sucursal en España (ESW D) 10

11 B2B VAT rules -goods Some VAT rules explained: For supplies of goods with transport, the VAT treatment in principle follows the flow of the goods. For local supplies in EU Member States: local VAT is due (in some cases reverse charge may be applicable). For intra-community supplies of goods (inside EU): an exemption is in principle applicable: a VAT number of the country of arrival needs to be provided, proof of transport is necessary (article 138 Directive 2006/112/EC). Exception: in the case of triangulation supplies (simplified regime) For export supplies of goods (outside EU): an exemption is in principle applicable (article 146 Directive 2006/112/EC). For supplies of goods with installation, the place of supply is where the installation takes place (article 36 Directive 2006/112/EC). The invoice must contain the appropriate reference in case no local VAT is mentioned. 11

12 B2B VAT rules -services Principle(article 44 Directive 2006/112/EC): Place of the supply is place where recipient has established its business (i.e. for purchase invoices this is Honda Motor Europe Logistics NV, head office in Belgium) or place where the fixed establishment is located if these services are provided to a fixed establishment (i.e. for purchase invoices of a branch of Honda Motor Europe Logistics NV). Remark: if the invoice must be addressed to a branch (fixed establishment) of Honda Motor Europe Logistics NV, this will be indicated on the purchase order. Remark: the invoice must mention reverse charge in case the recipientof the service must paythe VAT due. 12

13 B2B VAT rules exceptions for services Exceptions: Services connected with immovable property (article 47 Directive 2006/112/EC): place of supply is where immovable property is located. Passenger transport services (article 48 Directive 2006/112/EC): place of supply is where the transport takes place, proportionate to the distances covered. Services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events (article 53 Directive 2006/112/EC): place of supply is where those events actually take place. Restaurantand cateringservices (other than on board of ships, aircrafts or trains) (article 55 Directive 2006/112/EC): place of supply is where the services are physically carried out. Hiring of means of transport (short-term hiring)(article 56 Directive 2006/112/EC): place of supply is where means of transport is put at the disposal of the customer. Remark for suppliers: invoice to be issued to branch if place of supply of above services is located in country of branch or if purchase order is issued by branch, otherwise invoice to be issued to head office of Honda Motor Europe Logistics NV. Use and enjoyment may lead to other VAT treatment (article 59a Directive 2006/112/EC) 13

14 CONTACT INFORMATION If you have any questions or comments, please do not hesitate to We look forward to continuing our good business relationship! 14

15 END 15