Re: [ic] VAT numbers in EU at shipping or billing ?

[ns <suppressed>]

Kevin Walsh wrote:

> Use the billing address for tax calculations.  If the buyer and
> the seller are in Europe or the UK then VAT is payable.  It doesn't
> really matter where the goods are going.  The payer can opt to provide
> a VAT number, and defer the VAT payment, if:
>
>   1. They have one
>   2. They want to
>   3. You allow them to
>   4. The buyer is in a different country from the seller
>      (I don't think this works if both parties are in the same country).
>
> Don't take anyone's word on VAT-related matters (even mine).  Get the
> information from an official source.  Here's a UK source of info:
>
>    http://www.hmrc.gov.uk/businesses/
>
> I don't bother with any of that.  I just charge everyone VAT, which
> they can claim back from the government in the usual manner.
>
> If you take a VAT number instead of a VAT payment then that will just
> complicate your accounts and leave you open to fraud.  The tax man
> will not care if you didn't collect the tax from your customer because
> you trusted their VAT registration number to be valid.  The VAT will be
> owed by you - and the tax man always collects.
>
> Always check tax matters with an accountant.  Don't take anyone's word
> for it. :-)
>
>  
I can't use only the biling address, the buttomline about 'no' VAT, is 
if the custommer is 'home' in another EU country, _and_ the goods are 
_physical_ shipped to that contry...

Also my client want's to be able to sell without DK-VAT, because it is 
25%, and the goods looks so expensive, so if you reduce the price with 
the DK VAT, the products 'looks cheaper', even that the purchaser have 
to pay local, non DK, VAT. (in reallity, a EU company is entitled to 
purcase a 'goods' in another EU country without local VAT, but in some 
places are funny rules, if I purchase at amazone UK, the first charge 
full VAT, and afterwards they (amazon) returns the VAT om my CC account. )

To check against fraud, every custommer will be checked against VIAS, 
and probally somehow have to prove their VAT number on the first deal. 
Also it is possible to ask our local tax authorities, if the VAT number 
and destination/billing address matches)
( VIAS: 
http://europa.eu.int/comm/taxation_customs/taxation/vat/traders/vat_number/index_en.htm#national_web_sites 
)

If this is done, my client won't be liable for other fraudsters (that 
what the locate tax authorities just told me on the phone)

- niels
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