Categoría: International VAT

Objectives, Proposals and Conclusions

OBJECTIVES The need to improve the current VAT system is manifested in the following: v  Soften the complexity of the current system, reducing the high administrative burdens, so that the reduction of costs in regulatory compliance, as well as managing…

Vat puroposes permanent establishment

PERMANENT ESTABLISHMENT FOR VAT PUROPOSES Article 53 of the Implementations’ Regulation EU/282/2011 deals with the question of when it is understood that a permanent establishment is involved in the provision of services or in the delivery of goods. According to…

VAT in the Netherlands

Which are the VAT rules in the Netherlands? If you buy or sell goods in the Netherlands or provide services, you will have to deal with the Dutch rules on VAT. In this site and in  the VAT and International…

Obtain a Certificate of fiscal residence

How I obtain a Certificate of fiscal residence? Also known as certificate of tax residence. Most European countries, like United Kingdom and Portugal, request a Certificate of Fiscal Residence to benefit companies from the Double Taxation Treaties and the application…

Risks for fiscal or VAT representatives

Which are the risks for fiscal or VAT representatives? Many (European) customs brokers and forwarders offer Fiscal Representation for VAT (“VAT-Rep”) as service to their customers. On many occasions the service is seen as an additional administrative service. Fees are…