VAT law for the export and import of goods and services

Current developments and innovations in legislation, administration and case law

Basic subject areas

• Overview: Legal basis.
• Country of destination vs. country of origin principle.
• Audit scheme for VAT matters with a foreign connection.
• Verification and proof of entrepreneurial status.

Goods movements

Differentiation: delivery, work delivery, other service:

• Economic content of the service.
• Differentiation between main deliveries and ancillary services.
• Regulations on localization in the EU and in third countries.

Intra-Community deliveries, export deliveries:

• Conditions for tax exemption.
• Intra-Community control procedure.
• Summary message.
• Intrastat declaration.

Imports from EU and non-EU countries:

• Delivery location.
• Intra-Community acquisition.
• Deduction of import VAT on imports.
• Information on avoiding import sales tax.
• Fiscal representative.
• EU fiscal customs clearance.

Special cases:

• Series and triangular transactions.
• Intra-Community triangular transaction.
• Chain transactions for the export and import of goods within the EU with and without third country reference.
• Warehousing business (primarily consignment warehouses).
• Design options.

Special features of mail order and online trading.

Services

Regulations on the place of supply of services in the EU and in third countries (both B2B and B2C).

"Export of services":

• VAT obligations abroad.
• ZM message.

"Import of services":

• Invoicing.
• Booking time.

Special services:

• including property-related services, repair and installation services, training and education, trade fairs, artistic and entertainment services, consulting services, advertising and public relations, freight transportation, brokerage services, services provided electronically.

Contract processing, agency and commission business.

Subcontractors abroad.

Processing of foreign matters (services that are subject to tax abroad):

• Registration in other EU Member States and in third countries.
• Applying for VAT identification numbers in other EU countries.
• Contacts, contact points, online help.

Reverse charge: transfer of the tax liability to the recipient of the service

• Construction services, work deliveries, land deliveries.
• Reverse charge for incoming and outgoing invoices.
• Tax liability arises even without an incoming invoice.
• Tips for checking foreign entrepreneurs.

Special features of invoicing

• List of duties.
• Requirements for input tax deduction.
• Invoicing information for net invoices.
• Electronic invoice.
• Avoidance of tax traps.
• Liability and invoice correction.

Maintaining accounting and documentary and export records

• Verification of the VAT ID no.
• Protection of legitimate expectations.
• Entry certificate and alternative proofs.

Organization of bookkeeping and accounting

• System-supported risk management.
• Minimize risks, reduce audit findings.