Intra-community performance
Intra-community service is a term in sales tax law that describes other services within the European Union . The prerequisite for an intra-community service is that both the supplier and the service recipient are entrepreneurs who are based in different member states of the European Union.
Objective of the scheme
The regulation serves to simplify the intra-Community trade in services between entrepreneurs. On the one hand, it is intended to avoid that the recipient of the service has to apply for the reimbursement of input tax invoiced by him in the input tax refund procedure or that the supplier has to register for VAT in the country of the recipient of the service. Even if the intra-community service is outwardly similar to the intra- community delivery , it is a completely different regulatory mechanism.
Procedure
If the prerequisites are met, the other service shall be performed at the registered office of the service recipient. It is irrelevant where the provider actually performs the service. This means that sales tax law applies at the registered office of the service recipient . At the same time, the recipient of the service becomes the debtor of the sales tax ( reversal of the tax liability ) and has to calculate the tax, pay it to the member state in which he is based and at the same time deduct the tax paid as input tax , provided he is entitled to input tax deduction . The service provider must declare the turnover in his summary report, stating the sales tax identification number of the recipient of the service. The service provider issues an invoice without a VAT ID ( net invoice ).
Legal basis
The basis for the currently valid regulation of the EU on intra-community performance is the Council Directive 2006/112 / EC of November 28, 2006 on the common VAT system and the amendment regulation of the Council Directive 2010/45 / EU of July 13, 2010 based on it Amendment to Directive 2006/112 / EC on the common system of value added tax with regard to invoicing rules . These guidelines contain the central requirements for handling the common sales tax system, which must then be transferred to national legislation in the member states of the EU.
See also
- Intra-Community supply
- Intra-Community acquisition
- Sales tax identification number
- Confirmation of arrival
Web links
- Official pages - general information
- Official website of the European Union - VAT in the European Union
- Official website of the European Union - VAT rules for invoicing
- Official website of the European Union - Sales Tax (Value Added Tax) basic rules
- Official pages - Directive 2006/112 / EC
- Council Directive 2006/112 / EC of November 28, 2006 - Original version - PDF (PDF)
- Council Directive 2006/112 / EC of November 28, 2006 - Incl. any changes by January 1, 2015 - PDF version (PDF)
- Council Directive 2006/112 / EC of November 28, 2006 - Incl. any changes by January 1, 2015 - HTML version
- Official Pages - Directive 2010/45 / EU
- Directive 2010/45 / EU (PDF)- original version
- Official website of the European Union - Instructions for invoicing (Council Directive 2010/45 / EU) - PDF
Individual evidence
- ↑ europa.eu - VAT regulations for invoicing ( Memento of the original from April 5, 2015 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
