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[null,"Rules applicable in EU Member States with relevance to supplies of telecommunications, broadcasting and electronic services to non-VAT taxable persons located in the EU and the application of the Mini One Stop Shop"]
[]
[null,"Disclaimer: \n\nThe information set out in this report are those of the author(s), and do not necessarily reflect the official opinion of the Commission. The Commission does not guarantee the accuracy of the data included in this study. Neither the Commission nor any person acting on the Commission’s behalf may be held responsible for the use which may be made of the information contained therein."]
[null,"*     *     *"]
[null,"Each rule or information can be obtained with respect to each EU Member State by selecting the relevant fields in the drop down menus available below:"]
[]
[null,"Member State: ",null,"Sweden"]
[]
[null,"Information: ",null,"All"]
[]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A3,'Search per country'!D19)","v":"Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"},null,{"$f":"Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B22,Lookups!$A:$B,2,0))","v":"In Sweden, there are no use and enjoyment rules applicable with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons in accordance with Article 59a of Directive 2006/112/EC."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A4,\"\")","v":"Chargeability - Deferment and Cash Accounting Schemes - VAT Directive 2006/112/EC - Article 66"},null,{"$f":"IF(B24=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B24,Lookups!$A:$B,2,0)))","v":"In Sweden, telecommunications, broadcasting and electronic services provided to non-VAT taxable persons become taxable according to the normal rules provided for under Directive 2006/112/EC."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A5,\"\")","v":"Chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"},null,{"$f":"IF(B26=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B26,Lookups!$A:$B,2,0)))","v":"In Sweden, continuous supplies are to be considered as provided successively (if the supply of services give rise to successive statements of account or successive payments, the chargeable event occurs by the end of the periods to which the settlement services or payment relates). Otherwise, when the chargeable event occurs depends, according to the Swedish Tax Agency, on the agreed payment period. If no payment has been received the service is deemed to be supplied, and the chargeable event occurs, on the last day of the agreed payment period.\nIf the payment is received before the supply is deemed to take place, the chargeable event occurs when the payment is received.\nReference to the above may be found in  Chapter 1, para. 3, Chapter 1, para. 3, section 2, Chapter 13, para 6 of the Swedish VAT Act and the Swedish Tax Agency’s guidelines."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A6,\"\")","v":"Re-valuation of services - VAT Directive 2006/112/EC - Article 80"},null,{"$f":"IF(B28=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B28,Lookups!$A:$B,2,0)))","v":"In Sweden the consideration for telecommunications, broadcasting and electronic services provided can be revaluated to its market value if the seller and the purchaser are connected provided that:\n- Where the consideration is less than its open market value and  the recipient cannot fully deduct input VAT; \n- Where the consideration is higher than its open market value and the seller is not able to fully deduct input VAT. \nConnected parties are relatives or when both parties are under common ownership by a controlling entity. The Swedish definition of connected (related parties) is broad and includes, for example, organizational ties, ties related to ownership, financial ties, ties due to membership and ties due to employment or other legal ties. \nReference to the above may be found in chapter 7, para. 3a, 3b, 3c and 3d of the Swedish VAT Act."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A7,\"\")","v":"Bad Debt Relief - VAT Directive 2006/112/EC - Article 90"},null,{"$f":"IF(B30=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B30,Lookups!$A:$B,2,0)))","v":"Bad debt relief is available in Sweden where an outstanding VAT amount due to the supplier remains unpaid and the supplier has shown that a bad debt exists. \nThe supplier holds information to show that the customer lacks financial means to pay the debt, such as bankruptcy or unsuccessful legal attempt. \nAn unsecure claim can also fall within the provision of bad debt relief, provided that the claim is older than a normal credit period and in case of unsuccessful recovery actions.\nReference to the above may be found in chapter 7, para. 6, subpara. 4 of the Swedish VAT Act."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A8,\"\")","v":"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"},null,{"$f":"IF(B32=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B32,Lookups!$A:$B,2,0)))","v":"In Sweden the standard VAT rate is 25%."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A9,\"\")","v":"Reduced VAT rates - VAT Directive 2006/112/EC - Article 98"},null,{"$f":"IF(B34=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B34,Lookups!$A:$B,2,0)))","v":"In Sweden, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A10,\"\")","v":"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"},null,{"$f":"IF(B36=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B36,Lookups!$A:$B,2,0)))","v":"Sweden has not implemented rules under its domestic legislation whereby taxable persons are released from the payment of the VAT where the amount due is insignificant."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A11,\"\")","v":"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"},null,{"$f":"IF(B38=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B38,Lookups!$A:$B,2,0)))","v":"In Sweden, there is no obligation to issue a VAT invoice in relation to the supply of telecommunications, broadcasting and electronic services provided to private individuals."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A12,\"\")","v":"Invoicing Obligations - Content and language of an invoice - VAT Directive 2006/112/EC - Articles 217-249"},null,{"$f":"IF(B40=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B40,Lookups!$A:$B,2,0)))","v":"Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to private individuals."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A13,\"\")","v":"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"},null,{"$f":"IF(B42=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B42,Lookups!$A:$B,2,0)))","v":"Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to private individuals."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A14,\"\")","v":"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"},null,{"$f":"IF(B44=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B44,Lookups!$A:$B,2,0)))","v":"Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to private individuals."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A15,\"\")","v":"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"},null,{"$f":"IF(B46=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B46,Lookups!$A:$B,2,0)))","v":"Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to private individuals."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A16,\"\")","v":"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"},null,{"$f":"IF(B48=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B48,Lookups!$A:$B,2,0)))","v":"Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to private individuals."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A17,\"\")","v":"Anti-avoidance measures - VAT Directive 2006/112/EC - Article 273"},null,{"$f":"IF(B50=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B50,Lookups!$A:$B,2,0)))","v":"Sweden has not implemented  any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to private individuals."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A18,\"\")","v":"Stand-still scheme - Members on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"},null,{"$f":"IF(B52=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B52,Lookups!$A:$B,2,0)))","v":"N/A"}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A19,\"\")","v":"Stand-still scheme - Members after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"},null,{"$f":"IF(B54=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B54,Lookups!$A:$B,2,0)))","v":"No provisions are applicable under a Stand-still Scheme in the Swedish VAT legislation or subject to common practice in Sweden that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A20,\"\")","v":"VAT Treatment of vouchers"},null,{"$f":"IF(B56=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B56,Lookups!$A:$B,2,0)))","v":"There are guidelines published by the Swedish Tax Agency regarding vouchers. These guidelines apply to the relevant services such as prepaid telephone cards.  The Swedish Tax Agency's guidelines are based on EU case law. Vouchers are defined as a kind of certificate of value that enables future consumption of goods or services.\nThe Swedish Tax Agency's guidelines make a distinction between Single Purpose Vouchers and Multi-Purpose Vouchers.\nA voucher that carries the right to receive only one type of goods or services, all subject to a single VAT rate, and  specifies who the supplier of the goods or services is and in which country the goods or services have been supplied, is to be considered a single purpose voucher (\"SPV\").\nA multi-purpose voucher (\"MPV\") carries the right to redeem against all services or goods offered by the supplier.\nFor SPVs: VAT becomes due upon sale of the voucher.\nFor MPVs: VAT becomes due upon redemption.\nThe supplier charge and collect the VAT. The VAT is calculated based on the value of the services/goods. It is common that other companies (other than the actual issuers of the vouchers) sell the resell vouchers, e.g. department stores or tobacconists. \nIn case of SPVs, these suppliers may be considered as resellers of these vouchers. In case of MPVs, the resale is not in itself seen as a VAT supply. There is an intermediary service provided by the resellers. The difference between the value of the voucher and the amount paid is seen as a consideration for that intermediary service.\nReference to the above may be found in Chapter 1 para. 3 of the Swedish VAT Act."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A21,\"\")","v":"Exemptions (E-learning activities) - VAT Directive 2006/112/EC - Articles 132 &135 "},null,{"$f":"IF(B58=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B58,Lookups!$A:$B,2,0)))","v":"According to Swedish legislation the supply of education by an eligible body (i.e., school, university or college) is an exempt supply with no right to input VAT deduction. E-learning services are in principle taxable in Sweden, unless made by an eligible body, school, university or college. \nReference to the above may be found in Chapter 3, para. 8 of the Swedish VAT Act."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A22,\"\")","v":"Exemptions (Gambling activities) - VAT Directive 2006/112/EC - Articles 132 &135"},null,{"$f":"IF(B60=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B60,Lookups!$A:$B,2,0)))","v":"Generally, in Sweden, gambling services are exempt supplies for VAT purposes with no right of input VAT deduction. The Swedish VAT Act states that lotteries, betting and other types of similar games are exempt from VAT and such exemption should, in principle, apply to e-gambling activities.\nThere is no clear guidance in the Swedish legislation regarding the VAT treatment of bonus points or credits earned as part of gambling activities. This is considering that such activities are generally exempt from VAT.\nRecreation games such as flipper games, car games and other games which do not include a chance to win a prize or the only prize is additional game time are subject to VAT.\nReference to the above may be found in Chapter 3, para. 23, subpara. 5 of the Swedish VAT Act."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A23,\"\")","v":"Exemptions (General) - VAT Directive 2006/112/EC - Articles 132 &135 "},null,{"$f":"IF(B62=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B62,Lookups!$A:$B,2,0)))","v":"There are no exemptions applicable in Sweden that may be of relevance with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A24,\"\")","v":"VAT Registration Process"},null,{"$f":"IF(B64=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B64,Lookups!$A:$B,2,0)))","v":"Registration to the VAT MOSS scheme has to be made electronically at the Swedish Tax Agency’s website.  \nSwedish established entities registering for MOSS must provide the following information:\nPreferred date for registration / the country of establishment if other than Sweden / Contact details / Website URL / Bank details / VAT registration in another EU country / Information on previous MOSS (or VoeS) registration number, if applicable.\nEntities with a fixed establishment outside Sweden must also provide the following information: VAT registration number in another EU country / Trading name / Address  in the other country / EU country in which the business activity is conducted. \nNon-EU-established entities must provide the following information: Company name / Address / Local Tax Identification Number (TIN) / Trading name / Contact details / Website URL / Bank details / Preferred date for registration / previous MOSS or VoeS ID-number, if applicable / Password (created for logging in to MOSS) / confirmation that the company is not identified for VAT purposes in another EU country."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A25,\"\")","v":"Access to web-portals and contact details of the local VAT authorities"},null,{"$f":"IF(B66=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B66,Lookups!$A:$B,2,0)))","v":"Contact details regarding MOSS.\nSwedish established entities:\nThe registration portal is found at the following link: \nhttp://www.skatteverket.se/foretagorganisationer/sjalvservice/allaetjanster/tjanster/minionestopshopmoss.4.3aa8c78a1466c584587ef5e.html\nNon-EU established entities: \nThe registration portal MOSS (VoeS) is found at the following link:\nhttp://www.skatteverket.se/foretagorganisationer/sjalvservice/allaetjanster/tjanster/mossvoes.4.18e1b10334ebe8bc80002474.html \nTelephone: + 46 8 564 851 60. Regarding the MOSS all countries are handled by Skatteverket Utlandsskattekontoret SE-106 61 Stockholm Sweden.                                                                                                                                               EU established entities:\nFind information on the Swedish Tax Agency’s website or contact the Swedish Tax Agency International Tax Office Stockholm, SE 106 61  STOCKHOLM Sweden, Telephone: +46 8 564 851 60\nOr reply to the e-mail address when contacted by the Swedish Tax Agency’s MOSS-team.                                                                                                                                               "}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A26,\"\")","v":"Appointment of a VAT Agent"},null,{"$f":"IF(B68=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B68,Lookups!$A:$B,2,0)))","v":"One or several agents can be appointed in Sweden if Sweden is the Member State of Identification. "}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A27,\"\")","v":"Penalties for non-compliance (Failure to register and late registration)"},null,{"$f":"IF(B70=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B70,Lookups!$A:$B,2,0)))","v":"No penalties are charged due to non-registration and/or late registration as such. Interest may be calculated as for late payment of VAT, see below section.\nReference to the above may be found in Chapter 49, 57 and 65 of the Swedish Tax Procedure Act.\n"}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A28,\"\")","v":"Penalties for non-compliance (Non-payment and late payment of VAT)"},null,{"$f":"IF(B72=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B72,Lookups!$A:$B,2,0)))","v":"Late payment of VAT results in a debt on the tax account. The Swedish Tax Agency will issue a demand for payment and charge interest on the shortage.  Interest is calculated on the shortage. If the Swedish Tax Agency do not receive the payment, the debt will be transferred to the Swedish Enforcement Authority.\nReference to the above may be found in Para. 23 of the Swedish Act on Special Schemes for VAT on Electronic Services and Chapter 65, para. 13 of the Swedish Tax Procedure Act."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A29,\"\")","v":"Penalties for non-compliance (Non-submission and late submission of VAT returns)"},null,{"$f":"IF(B74=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B74,Lookups!$A:$B,2,0)))","v":"If the VAT return is not submitted, the Swedish Tax Agency may decide to do an arbitrary tax assessment and impose a tax surcharge. Please not that these penalties may also apply if the supplier has not registered for VAT and is required to register. Interest will be calculated. No penalty is charged for late submission of the VAT returns.\nReference to the above may be found in Para. 23 of the Swedish Act on Special Schemes for VAT on Electronic Services and Chapter 49, para. 6, Chapter 57, para. 1 and Chapter 65, para. 11 of the Swedish Tax Procedure Act.  "}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A30,\"\")","v":"Penalties for non-compliance (Incomplete and incorrect VAT returns)"},null,{"$f":"IF(B76=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B76,Lookups!$A:$B,2,0)))","v":"In case of inaccuracy, the Swedish Tax Agency may impose a tax surcharge. \nThe tax surcharge may differ depending on the error. \nIf the output VAT has been under-calculated, or the input VAT has been over-deducted, the tax surcharge rate is 20 % of the VAT due after correction. Late declaration of output VAT or early recovery of input VAT is subject to a tax surcharge at a rate of 2 or 5 % of the VAT due after correction. \nReference to the above may be found in Para. 23 of the Swedish Act on Special Schemes for VAT on Electronic Services and Chapter 49, para. 4-5 and Chapter 65, para. 13 of the Swedish Tax Procedure Act."}]
[]
[null,{"$f":"IF($D$19=\"ALL\",Lookups!$A31,\"\")","v":"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"},null,{"$f":"IF(B78=\"\",\"\",Search_PerInformation($D$17,VLOOKUP($D$17,Lookups!$C:$D,2,0),VLOOKUP($B78,Lookups!$A:$B,2,0)))","v":"Sanctions are applicable.\nFor not accounting the VAT correct, reference may be found in Para. 23 of the Swedish Act on Special Schemes for VAT on Electronic Services and Chapter 49, 57 and 65 of the Swedish Tax Procedure Act.\nFor not fulfilling the accounting obligations, reference may be found in Chapter 11, para. 5 of the Swedish Criminal Code and Bookkeeping."}]

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[null,"Rules applicable in EU Member States with relevance to supplies of telecommunications, broadcasting and electronic services to non-VAT taxable persons located in the EU the Mini One Stop Shop"]
[]
[null,"Disclaimer: \n\nThe information set out in this report are those of the author(s), and do not necessarily reflect the official opinion of the Commission. The Commission does not guarantee the accuracy of the data included in this study. Neither the Commission nor any person acting on the Commission’s behalf may be held responsible for the use which may be made of the information contained therein."]
[null,"*     *     *"]
[null,"All rules or information can be obtained with respect to each EU Member State by selecting the relevant fields in the drop down menus available below:"]
[]
[null,"Information: ",null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
[]
[null,"Austria",null,{"$f":"Search_PerInformation($B20,VLOOKUP($B20,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."}]
[]
[null,"Belgium",null,{"$f":"Search_PerInformation($B22,VLOOKUP($B22,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."}]
[]
[null,"Bulgaria",null,{"$f":"Search_PerInformation($B24,VLOOKUP($B24,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"In Bulgaria, invoices should be issued no later than the fifth day following the chargeable event or after the payment is received in case of advance payment.\nReference to the above may be found in Article 113, para. 4 of the Bulgarian VAT Act.  "}]
[]
[null,"Croatia",null,{"$f":"Search_PerInformation($B26,VLOOKUP($B26,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"According to the Croatian VAT Act,  invoices issued for intra-Community supplies and B2B services provided must be issued to a taxable person or to a non-taxable legal person by the fifteenth day in the month following the month in which the taxable event occurred. The Croatian VAT Act does not provide guidance as regards invoicing of all local supplies of goods and services, and supplies of services that are not subject to B2B rule. Still, following stipulations of the General Tax Act and Accounting Act it may be concluded that invoice should be issued immediately at the moment of supply. "}]
[]
[null,"Cyprus",null,{"$f":"Search_PerInformation($B28,VLOOKUP($B28,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"A taxable person must issue an invoice within 30 days from the date VAT becomes chargeable or over a longer period, upon written approval of the Commissioner of Taxation.\nReference to the above may be found in Regulation 11 para (5) of the VAT (General) Regulations, No 314/2001, as amended."}]
[]
[null,"Czech Republic",null,{"$f":"Search_PerInformation($B30,VLOOKUP($B30,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."}]
[]
[null,"Denmark",null,{"$f":"Search_PerInformation($B32,VLOOKUP($B32,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"There is no time limit in Denmark for issuing VAT invoices."}]
[]
[null,"Estonia",null,{"$f":"Search_PerInformation($B34,VLOOKUP($B34,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to natural persons for private use."}]
[]
[null,"Finland",null,{"$f":"Search_PerInformation($B36,VLOOKUP($B36,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to private individuals. "}]
[]
[null,"France",null,{"$f":"Search_PerInformation($B38,VLOOKUP($B38,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"In principle, the invoice should be issued at the time the service is performed. \nReference to the above may be found in Article L. 441-3. of the French Code of Commerce."}]
[]
[null,"Germany",null,{"$f":"Search_PerInformation($B40,VLOOKUP($B40,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."}]
[]
[null,"Greece",null,{"$f":"Search_PerInformation($B42,VLOOKUP($B42,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"With respect to services, a retail receipt is issued upon  completion of the supply. In case of continuous services (telecommunications, broadcasting and electronic services) a retail receipt may be issued when the consideration becomes partially due for the part of the supply  that has already been performed but no later than completion of the entire supply.  \nNo specific guidelines regarding services reported under the MOSS have been issued to date. \nReference to the above may be found in Article 13 of L.4308/2014."}]
[]
[null,"Hungary",null,{"$f":"Search_PerInformation($B44,VLOOKUP($B44,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"In Hungary, invoices must be issued within 15 days following the date of the supply if the invoice contains VAT charged or the supply is made via a vending machine. If the customer pays in cash or cash equivalent, the invoice must be issued immediately. In case of summary invoices, the deadline for issuing the invoice shall be calculated from the end of the calendar month or from the last day of the tax period pertaining to the supplier.\nReference to the above may be found in Section 163 (2) and 164 (4) of the Hungarian VAT Act."}]
[]
[null,"Ireland",null,{"$f":"Search_PerInformation($B46,VLOOKUP($B46,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."}]
[]
[null,"Italy",null,{"$f":"Search_PerInformation($B48,VLOOKUP($B48,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"As per the Italian VAT legislation, there are no specific provisions regarding the time limit for issuing an invoice in relation to the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. \nReference to the above may be found in Articles 21, 21bis and 22 of the Italian VAT Act.\nSpecial rules apply for the pre-paid telecommunication traffic (e.g. pre-paid cards) where the VAT is applied by the supplier at the time the pre-paid traffic is sold (i.e. the pre-paid card is delivered to the customer who pays immediately the consideration).\nReference to the above may be found in Ministerial Decree n. 366 dated 24 October 2000."}]
[]
[null,"Latvia",null,{"$f":"Search_PerInformation($B50,VLOOKUP($B50,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"Generally invoices shall be issued within 15 days from the date of supply or receipt of an advance payment. \nReference to the above may be found in the Latvian VAT Law under Article 131."}]
[]
[null,"Lithuania",null,{"$f":"Search_PerInformation($B52,VLOOKUP($B52,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"In Lithuania, invoices must be issued instantly after the relevant services are supplied. \nFor continuous supplies of services (e.g. monthly supplies) the invoice can be issued by the 10th day of the following month.\nReference to the above may be found under Article 79 of the Lithuanian VAT Law."}]
[]
[null,"Luxembourg",null,{"$f":"Search_PerInformation($B54,VLOOKUP($B54,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."}]
[]
[null,"Malta",null,{"$f":"Search_PerInformation($B56,VLOOKUP($B56,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to non-VAT taxable persons under the MOSS."}]
[]
[null,"Netherlands",null,{"$f":"Search_PerInformation($B58,VLOOKUP($B58,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"An invoice should be issued at the latest on the 15th day following the month in which the service is supplied. If a prepayment takes place an invoice should be issued before the prepayment becomes due.\nReference to the above may be found in Article 34g of the Dutch VAT Act."}]
[]
[null,"Poland",null,{"$f":"Search_PerInformation($B60,VLOOKUP($B60,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"For telecommunications services there is no obligation to issue an invoice. With regard to broadcasting and electronic services, the customer may request an invoice within 3 months of acquiring the service or paying the invoice in whole or in part.\nReference to the above may be found in Article 106b, section 3, point 1 of the Polish VAT Act. \nIn cases referred to in Article 106b, section 3 of the Polish VAT Act, the invoice shall be issued:\n1) By the 15th day of the month following the month in which the service was rendered or whole (or part) of the consideration was received from the customer before the service was rendered where the issue of an invoice was requested before the end of the month in which the service was completed, or the whole or part of the consideration was received;\n2) By the 15th day of the date of the request where the issue of an invoice was requested after the expiry of the month.\nReference to the above may be found in Article 106i, section 6 of the Polish VAT Act. After these dates taxpayer may issue an invoice but he has no such obligation."}]
[]
[null,"Portugal",null,{"$f":"Search_PerInformation($B62,VLOOKUP($B62,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"Invoices must be issued within 5 working days from the moment when the service is provided. When any payment is made before the date of the supply or when the payment coincides with the chargeable event, the correspondent invoice must be issued at that time.\nReference to the above may be found in Article 36 (1) (a) and (c) of the Portuguese VAT Code."}]
[]
[null,"Romania",null,{"$f":"Search_PerInformation($B64,VLOOKUP($B64,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"The general time limit (which is the 15th day of the month following the chargeable event) applies in case of invoices issued for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons.\nReference to the  above may be found in  Article 155, para (15) of the Romanian Fiscal Code."}]
[]
[null,"Slovenia",null,{"$f":"Search_PerInformation($B66,VLOOKUP($B66,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"There are currently no provisions in Slovenian VAT legislation which impose time limits for issuing invoices with respect to telecommunications, broadcasting and electronic services provided to non-taxable persons."}]
[]
[null,"Slovakia",null,{"$f":"Search_PerInformation($B68,VLOOKUP($B68,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"According to Slovak legislation, the invoice for supply of services must generally be issued no later than within 15 days from:\n•  the day of the supply of services;\n•  the day of the receipt of an advance payment for the services.\nReference to the above may be found in Article 73 of the Slovakian VAT legislation."}]
[]
[null,"Spain",null,{"$f":"Search_PerInformation($B70,VLOOKUP($B70,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"In Spain, an invoice must be issued at the time VAT becomes chargeable when the recipient is a non-taxable person. Otherwise, it may be issued when the VAT becomes chargeable or by the day 16th of the month following the VAT accrual.\nReference to the above may be found in Article 11 of the Invoicing regulation."}]
[]
[null,"Sweden",null,{"$f":"Search_PerInformation($B72,VLOOKUP($B72,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to private individuals."}]
[]
[null,"United Kingdom",null,{"$f":"Search_PerInformation($B74,VLOOKUP($B74,Lookups!$C:$D,2,0),VLOOKUP($D$18,Lookups!$A:$B,2,0))","v":"Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."}]

{"sheet":"Lookups","index":2,"n_rows":31,"n_cols":4,"rows_kept":31,"cut":false,"hidden":true,"merged":[]}
["Question Full","Question ID","Country Names","Country ID"]
["All","NA","Austria","AT"]
["Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a","U&E","Belgium","BE"]
["Chargeability - Deferment and Cash Accounting Schemes - VAT Directive 2006/112/EC - Article 66","TSG","Bulgaria","BU"]
["Chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)","TSC","Croatia","HR"]
["Re-valuation of services - VAT Directive 2006/112/EC - Article 80","ROMV","Cyprus","CY"]
["Bad Debt Relief - VAT Directive 2006/112/EC - Article 90","BDR","Czech Republic","CZ"]
["Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97","SVR","Estonia","EE"]
["Reduced VAT rates - VAT Directive 2006/112/EC - Article 98","ARR","Denmark","DK"]
["Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212","RPIA","Finland","FI"]
["Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249","IOII","France","FR"]
["Invoicing Obligations - Content and language of an invoice - VAT Directive 2006/112/EC - Articles 217-249","IOC","Germany","DE"]
["Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249","IOTL","Greece","GR"]
["Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249","IOSI","Hungary","HU"]
["Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249","IOEI","Ireland","IE"]
["Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249","IOBEI","Italy","IT"]
["Anti-avoidance measures - VAT Directive 2006/112/EC - Article 273","AO","Latvia","LV"]
["Stand-still scheme - Members on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391","SSWM","Lithuania","LT"]
["Stand-still scheme - Members after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391","SSAM","Luxembourg","LU"]
["VAT Treatment of vouchers","VO","Malta","MT"]
["Exemptions (E-learning activities) - VAT Directive 2006/112/EC - Articles 132 &135 ","AEEL","Netherlands","NL"]
["Exemptions (Gambling activities) - VAT Directive 2006/112/EC - Articles 132 &135","AEGA","Poland","PL"]
["Exemptions (General) - VAT Directive 2006/112/EC - Articles 132 &135 ","AE","Portugal","PT"]
["VAT Registration Process","REG","Romania","RO"]
["Access to web-portals and contact details of the local VAT authorities","WP","Slovakia","SK"]
["Appointment of a VAT Agent","VA","Slovenia","SI"]
["Penalties for non-compliance (Failure to register and late registration)","NREG","Spain","ES"]
["Penalties for non-compliance (Non-payment and late payment of VAT)","NP","Sweden","SE"]
["Penalties for non-compliance (Non-submission and late submission of VAT returns)","NS","United Kingdom","GB"]
["Penalties for non-compliance (Incomplete and incorrect VAT returns)","IRT"]
["Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)","PNC"]

{"sheet":"Underlying Austria","index":3,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Austria"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-AT","In Austria, there is a use and enjoyment rule applicable to telecommunications and broadcasting services provided to taxable and non-VAT taxable persons. Accordingly, if the place of supply is in a non-EU country and the service would not be subject to a comparable tax in that non-EU country, it will be taxable in Austria if used and enjoyed in Austria. However, the MOSS system is only available to report telecom broadcasting and electronic services to non-VAT taxable persons (§ 25a and Art. 25a Austrian VAT Code). \nReference to the above may be found in Sec. 3a (16) Austrian VAT Act in connection with the regulation enacted through  BGBl II Nr. 383/2003 as amended by BGBI II 2009/221  by the Federal Minister of Finance and in MN (Margin Number) 643 of the Austrian VAT guidelines which reflect the opinion of the Austrian tax authorities. "]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC - Article 66"]
["TSG-AT","General Rule: \nIn Austria, services usually become taxable at the end of the calendar month during which the service is provided. If an invoice is issued after that date, VAT becomes chargeable at the end of the second month following the service, at the latest. This does not apply to services subject to the reverse charge system.\nReference to the above may be found in Sec. 19 (2) Austrian VAT Act.                                                                                                                                                                                                                                                                                                                                                                                                               \nIf an invoice is issued and the VAT paid before the service is supplied, VAT becomes due at the end to the month following the invoice date.                                                                                                                                                                                                                                                                                                                                                                                                                                       Reference to the above may be found in Sec. 19 (3) Austrian VAT Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     The cash accounting scheme is available in Austria for some taxpayers. This does not apply to services declared via the MOSS. Reference to the above mentioned may be found in Sec. 17 (1) of the Austrian VAT Act. Rules concerning the MOSS:\nTelecommunications, broadcasting and electronic services provided to non-VAT taxable persons have to be reported under the MOSS quarterly. Under MOSS, VAT becomes due at the end of the month during which the service is rendered (Art. 25a (13) of the Austrian VAT Act). \nFor e.g. telecommunications services, taxpayers may assume that the service is provided when the invoice is issued (or the customer is charged). This applies only to continuous services (MN 2619 and 2620  Austrian VAT guidelines).                                                                                                                   "]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-AT","In the Austrian  VAT Act, there is no specific regulation as to when VAT becomes chargeable for continuous supplies. However, according to MN 2619 and 2620 Austrian VAT guidelines for continuous supplies of services (e.g. telecommunication) VAT may become chargeable when the relevant invoice is issued or the payment is made i.e. the VAT liability arises at the end of the calendar month during which the invoice was issued/the payment was made.\nAlthough not legally required, in practice, telecommunications operators usually issue an invoice with respect to continuous supplies in order to gain certainty as to when VAT is chargeable."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-AT","In Austria, the consideration for  telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may be deemed to be the open market value when provided to persons with personal, legal or financial ties (including employees) if for non-business related reasons provided that:\n- the consideration is lower than the open market value and the recipient of the service does not have the right or full right to input VAT recovery;\n- the consideration is lower than the open market value and the supplier does not have the right or full right to input VAT recovery and the supply is subject to a VAT exemption according to Sec. 6 (1)(7) to (26) or Sec. 6 (1)(28) Austrian VAT Act (includes certain e-learning and gambling activities);\n- the consideration is higher than the open market value and the supplier does not have the right or full right to input VAT recovery.\nReference to the above may be found in Sec. 4 (9) Austrian VAT Act."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-AT","Bad debt relief is available in Austria. There are no specific rules  in the Austrian VAT Act stipulating what evidence or proof is to be provided. Whether bad debt relief is available has to be ascertained on a case by case basis. \nIt has to be certain that the debt will never be paid (which is the case for instance if the debtor is bankrupt or if the supplier decides to waive (small) debts for economic reasons or if the taxable amount was reduced by a court decision or a comparison agreement). In any case input and output VAT have to be corrected accordingly. The mere non-payment of a debt does not constitute an irrecoverable debt. \nReference to the above may be found in Sec. 16 (3) (1) Austrian VAT Act and MN 2388 Austrian VAT Guidelines."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-AT","In Austria, a reduced VAT rate (10%) is applicable for services provided by broadcasting companies. Services provided by Cable TV companies that broadcast simultaneously, full and unmodified radio and television programmes, are also subject to 10% VAT provided that these services are rendered for the general public and for continuing consideration. For any other MOSS services the standard rate of 20% applies.\nReference to the above may be found in Sec. 10 (2)(9) and (10) Austrian VAT Act."]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-AT","In Austria the standard VAT rate is 20%. "]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-AT","Austria has not implemented rules under its domestic legislation whereby taxable persons are released from the payment of the VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-AT","According to the Austrian VAT Act, there is no obligation to issue an invoice for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-AT","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-AT","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-AT","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-AT","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-AT","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-AT","Austria has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. Nevertheless, the general anti-avoidance rule to be found in Sec. 22 of the Austrian Federal Fiscal Code and which generally applies to VAT should be taken into account."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-AT","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-AT","There are no provisions which are applicable under a Stand-still Scheme in the Austrian VAT legislation or subject to common practice in Austria that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-AT","There are no concrete rules in the Austrian VAT Act with respect to vouchers, multi-purpose cards and phone cards. \nA distinction between different types of vouchers for different types of supplies is made in practice and in some instances a card or a voucher may be seen as e-money outside the scope of VAT. The VAT treatment is usually determined on a case by case basis.\nReference to the above may be found in MN 4 of the VAT guidelines of the Austrian tax authorities."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-AT","In Austria, general and vocational education provided by private schools and other comparable institutions are VAT exempt if the services are comparable to those provided by public schools. Services provided by private teachers who teach in public schools or comparable private schools are also VAT exempt. Basically, the VAT exemption is also applicable to certain e-learning activities.\nReference to the above may be found in Sec. 6 (1) (11) Austrian VAT Act and MN 875 Austrian VAT guidelines."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-AT","In Austria, the exemption applicable to gaming and gambling activities also applies to gambling provided electronically. The exemption applies to:\n- bets (esp. sporting bets), which do not qualify as gambling as the win or loss is not predominantly depending on luck; and\n- draws defined as games of chance  which an entrepreneur arranges, organises, offers or makes accessible; for which players or others provided monetary benefit or benefit in kind to participate; and in which the prospect of monetary benefit or benefit in kind is offered by the entrepreneur, from players, or from others.\nGambling services performed with gambling machines and Video Lottery Terminals (centrally connected Terminals used for electronic lotteries) are excluded from the scope of the exemption.\nReference to the above may be found in Sec. 6 (1) (9) (d) Austrian VAT Act.\nThe taxable basis for supplies made with gambling machines or Video Lottery Terminals exclude paid out wins (reference can be found in Sect 4 (5) VAT Act). There are no specific guidance in the Austrian legislation regarding the VAT treatment of bonus points/credits earned as part of e-gambling activities and such treatment should be analysed on a case by case basis."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-AT","The services provided by e-brokers may fall under the VAT exemption according to Sec 6 (1) 8 Austrian VAT Act in case the services provided by the e-brokers could constitute, change or expire rights and obligations for the parties in relation to securities. In case the e-broker only provides material, technical or administrative services, which do not lead to legal or financial changes the VAT exemption would not be applicable. \nThere are no further exemptions in the Austrian VAT Act under which the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may fall."]
[null,"VAT Registration Process"]
["REG-AT","The registration for the MOSS (EU scheme) is available electronically via FinanzOnline (https://finanzonline.bmf.gv.at), the online portal of the Austrian tax authorities. \nThe registration for the MOSS (non-EU scheme) can be done through another portal (https://non-eu-moss-evat.bmf.gv.at) of the Austrian Ministry of Finance."]
[null,"Access to web-portal and contact details of the local VAT authorities"]
["WP-AT","In Austria MOSS returns have to be filed via the online portal of the Austrian Federal Ministry of Finance called FinanzOnline : https://finanzonline.bmf.gv.at (EU Scheme) or https://non-eu-moss-evat.bmf.gv.at (non-EU Scheme). The access codes to FinanzOnline are obtained via a special registration form. Please note that in some cases the access codes are not sent to foreign countries. \nThe web portal can be accessed with an identification number, the user identification and a PIN code. The Austrian tax authorities allocate the respective codes for an administrator. It is however possible to subsequently create further user and administrator accounts.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               The tax office Graz-Stadt is responsible for MOSS-related queries from persons that are not established in Austria. Contact details are as follows:\nFinanzamt Graz-Stadt\nConrad von Hötzendorfstr. 14-18\n8018 Graz\nAustria \nTel: ++43 316 881 - 538000                                                                                                                                                                                                                                                                                                                                                                                                                                      Further information specific to the MOSS may be found in Sec 25.a and Article 25a of the Austrian VAT Act as well as on the website of the Federal Ministry of Finance (www.bmf.gv.at and https://english.bmf.gv.at/taxation/moss.html).      "]
[null,"Appointment of a VAT Agent"]
["VA-AT","In Austria, it is possible for agents to file returns on behalf of a taxpayer."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-AT","In Austria, the penalty for failure to register for VAT if done with intent can be up to EUR 5,000. No penalties apply if failure to register was due to mere negligence. \nReference to the above may be found in Sec. 51 in connection with Sec. 50 (2) of the Austrian Fiscal Criminal Law Code."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-AT","The Austrian tax authorities generally impose penalties for late payment of VAT (overall up to 4% of the VAT due).\nThe Austrian tax authorities can initiate fiscal criminal law proceedings. \nA voluntary disclosure can mitigate penalties according to Fiscal Criminal Law.\nReference to the above may be found in Sec. 217 of the Austrian Federal Fiscal Code."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-AT","For late submission of VAT returns a penalty (up to 10% of the VAT due) may be charged at the discretion of the tax authorities. \nReference to the above may be found in Sec. 135 of the Austrian Federal Fiscal Code. Fiscal criminal law implications may also apply. "]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-AT","Periodic VAT returns which are incomplete and/or contain incorrect information can be corrected during the relevant fiscal year. In case the amended periodic VAT return or the annual VAT return results in additional VAT being due, the Austrian tax authorities generally impose a penalty for late payment of VAT. Fiscal criminal law implications may also apply.\nMitigation is possible when filing a voluntary disclosure."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-AT","Furthermore, if accounts are not kept in accordance with VAT requirements, VAT may be assessed based on the auditor's estimation. According to Sec. 111 (3) Austrian Federal Fiscal Codepenalties can be assessed up to EUR 5,000 by the tax authorities. Additionally, fiscal criminal law implications may also apply. Documents relating to turnovers declared via MOSS have to be kept on file for 10 years.                                                 Reference to the above may be found in Sec. 25a and Art. 25a Austrian VAT Act and Sec. 184 Austrian Federal Fiscal Code."]

{"sheet":"Underlying Belgium","index":4,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Belgium"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-BE","In Belgium, no special use and enjoyment rules have been adopted by virtue of Article 59a of Directive 2006/112/EC with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-BE","In Belgium, telecommunications, broadcasting and electronic services provided to non-VAT taxable persons (private individuals) are taxable when the payment is received from the customer. No specific conditions are required for this cash accounting scheme to apply. \nReference to the above may be found in Article 22bis of the Belgian VAT Code.  "]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-BE","In Belgium, continuous supplies of services are taxable in accordance with the general principles laid down in Directive 2006/112/EC.\nReference to the above may be found in Article 22, §2, section 2 of the Belgian VAT Code.  "]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-BE","In Belgium, the consideration for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may be deemed to be the open market value where:\na) the consideration is lower than the open market value;\nb) the recipient of the supply cannot fully deduct the VAT due (this includes non-VAT taxable persons); and\nc) the recipient is connected to the supplier: \n- as a result of an employment or working agreement, including family members up to the fourth degree;\n- as partner, member or director of a company or legal person, including family members up to the fourth degree.\nReference to the above may be found in Article 33, §2 of the Belgian VAT Code."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-BE","Bad debt relief with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons is available in Belgium in case of total or partial non-payment from the customer, the taxable person can apply for a refund of the VAT paid where non-payment is certain. For the Belgian VAT authorities this is when the supplier establishes that the supply remains totally or partially unpaid. The taxable person must prove that the loss is certain. This particular condition is satisfied by the entry of the non-payment in the profit and loss account, after use of all legal recourses. \nReference to the above may be found in Article 77, §1, 7° of the Belgian VAT Code. "]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-BE","In Belgium, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-BE","In Belgium the standard VAT rate is 21%.  Reference to this may be found in Article 1, section 1 of VAT Royal Decree n° 20."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-BE","Belgium has not implemented rules under its domestic legislation whereby taxable persons are released from the payment of the VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-BE","In Belgium, there is no obligation to issue an invoice for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons (private individuals). "]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-BE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-BE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-BE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons.                                                                                                                                                                                                    "]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-BE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-BE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons.  "]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-BE","Belgium has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-BE","There are no provisions which are under a Stand-still Scheme in the Belgian VAT legislation or subject to common practice in Belgium that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-BE","N/A"]
[null,"VAT Treatment of vouchers"]
["VO-BE","In principle, vouchers, including prepaid phone cards, are considered as means of payment in Belgium and are therefore treated as outside the scope of VAT.\nThere are no references to vouchers in the Belgian VAT Code but Circular letter n° AFER 41/2004 (E.T.103.375) dd. 20.12.2004 on prepaid phone cards and Circular letter n° 8 dd. 27.08.1997 on vouchers in general provides explanations. "]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-BE","Belgium has implemented an amended legislation regarding educational VAT exemptions. This new version clearly excludes commercial companies from the benefit of the exemption; only public bodies and non-profitable organisations can benefit from the exemption under certain conditions. Today, Article 44, §2, 4° of the Belgian VAT Code reads as follows: \na) Teaching at school or universities, youth education, professional qualifications or recycling and closely linked supplies of goods or services such as lodging, food, drinks, educational devices, used for the purposes of the exempt education insofar as it is performed by public bodies or other legal persons deemed to pursue similar aims provided that such legal persons do not systematically aim at profit; potential profits can never be distributed but systematically allocated to maintaining or enhancing the aforementioned supplies.\nb) Lessons provided, in their own capacity, by teachers and relating to school and university teaching.\nNo specific provision applies to e-learning, however administrative practice confirmed that (i) when a teacher merely provides the content of a course via internet, this does not constitute an electronic service; the place of supply in such case being where the student is \"monitored\" by the teacher and (ii) a course followed \"by satellite\" (Decision of 17 July 2002 n° E.T. 102.720.) cannot be characterised as an exempt teaching service which, according to the Belgian VAT authorities can only take place when there is interaction between the teacher and the student.\nReference to the above may be found in Article 44, §2, 4° of the Belgian VAT Code. "]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-BE","In Belgium all bets, lotteries and gambling or cash games are VAT exempt. A broad interpretation of the exemption extends to electronic services as well.\nArticle 44, §3, 13° of the Belgian VAT Code and VAT Royal Decree n°45 defines the scope as:\na) Any game with a chance to win a prize in money or in kind during which players cannot intervene neither at the beginning, during or at the end of the game; winners being designated randomly or by any other fortuitous circumstances. \nb) Contests through which the winner can win a prize in money or in kind unless the contest may result in the conclusion of a contract between the winner and the organiser.\nReference to the above may be found in Article 44, §3, 13° of the Belgian VAT Code.\nThere is no specific guidance in the Belgian legislation regarding the VAT treatment of bonus points/credits earned as part of e-gambling activities and such treatment should be analysed on a case by case basis. As a result of CJEU case law, Belgium modified its viewpoint with respect to the intervention of intermediairies in placing bets. Under certain circumstances, these are considered to be acting in their own name and as a consequence their services will be VAT exempt (Decision n° E.T.127.279 of 13 July 2015)."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-BE","Payment and deposit services are exempt, but suppliers have the option to subject these services to VAT and recover the related input VAT. Such option should then apply to all payment and deposit services.\nReference to the above may be found in Article 44, §3, 8° of the Belgian VAT Code for the payment and deposit exemption. "]
[null,"VAT Registration Process"]
["REG-BE","Taxable persons applying for MOSS should register electronically via the following link:  http://minfin.fgov.be/portail2/fr/e-services/intervat/index.htm"]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-BE","The portal will be accessible by all EU and non EU suppliers via\na) a Belgian ID number (citizen/company)\nb) a \"Class 3\" certificate\nc) agents\nThe web portal of the Belgian VAT authorities can be accessed via the following link: http://minfin.fgov.be/portail2/fr/e-services/intervat/index.htm\nContact details of the Belgian VAT authorities:\nmoss@minfin.fed.be"]
[null,"Appointment of a VAT Agent"]
["VA-BE","A non-EU operator using the MOSS is not required to appoint a fiscal representative as referred to in Article 204 of directive 2006/112/EC. \nEU operators using the MOSS will not be allowed to appoint a fiscal representative."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-BE","In Belgium, the penalty for failure to register is EUR 500, the penalty for late registration is EUR 100 per month capped at EUR 500.\nReference to the above may be found in Article 70, §2 of the Belgian VAT Code and VAT Royal Decree n° 44. "]
[null,"Penalties for non-compliance (Non-payment and late payment)"]
["NP-BE","Failure to pay output VAT on the 10th day of the second month following the quarter in which the transactions need to be reported is subject to a 10% fine. Reference to the above may be found in VAT Royal Decree n° 41. "]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-BE","Non-submission of VAT returns is subject to a EUR 1,000 fine per return.\nLate-submission of VAT returns is subject to a EUR 100 per month capped at EUR 1,000.\nReference to the above may be found in Article 70, §4 , and Article 53, §1, section 1, 2° of the Belgian VAT Code and VAT Royal Decree n° 44. "]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-BE","An exceptional (i.e. one off) irregularity in the VAT return is subject to a EUR 80 fine. Any other irregularity is subject to a EUR 500 fine.\nReference to the above may be found in Article 70, §4 and Article 53, §1, section 1, 2° of the Belgian VAT Code and VAT Royal Decree n° 44. "]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-BE","The fines for non-compliance may vary between EUR 50 and EUR 5,000 depending on the infringement and the number of times it has been committed.\nReference to the above may be found in Article 70 of the Belgian VAT Code and VAT Royal Decrees n° 41 and 44.\n"]

{"sheet":"Underlying Bulgaria","index":5,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Bulgaria"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-BU","In Bulgaria, there are no use and enjoyment rules applicable with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons in accordance with Article 59a of Directive 2006/112/EC."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-BU","In Bulgaria, telecommunications, broadcasting and electronic services provided to non-VAT taxable persons become taxable when the supply takes place.   \nReference to the above may be found in Art. 25, para. 2 of Bulgarian VAT Act.                                                                                                                                                        \nIn Bulgaria, the cash accounting scheme is not available for supplies to non-VAT taxable persons. \nReference to the above may be found in Art. 151а, para. 2 of Bulgarian VAT Act.                                                                                                                                                              "]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-BU","In Bulgaria, for continuous supplies, VAT becomes chargeable when the payment is due. For services provided over a period longer than a year and no payment was due during this period, VAT becomes chargeable at the end of the calendar year. \nReference to the above may be found in Article 25, para. 4 and para. 5 of the Bulgarian VAT Act.  "]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-BU","The taxable amount of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may be deemed to be the open market value for transactions between related parties: \"Related parties\" include (for instance): \n(a) spouses, lineal relatives, collateral relatives up to the third degree of consanguinity, and affines up to the second degree of affinity and in a common household; \n(b) employer and employee; \n(c) partners; \n(d) any two persons, of whom one participates in the management of the other or of a subsidiary thereof; \n(e) any persons in whose management or supervisory body one and the same natural or legal person is a member, including where the said natural person represents another person; \n(f) a corporation and a person who holds more than 5 per cent of the issued voting participating interests or shares in the corporation; \ng) any two persons, of whom one exercises control over the other; \n(h) any persons whose activity is controlled by a third party or by a subsidiary thereof; \n(i) any persons who jointly control a third party or a subsidiary thereof and etc.                                                                                                                          \nThe relevant provision in the Bulgarian VAT legislation can be found in art. 27, para. 3 of the Bulgarian VAT Act.  \nThe definition of related parties may be found in para 1, point 3 of Supplementary Provisions of the Bulgarian Tax and Social Security Procedure Code."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-BU","In Bulgaria, bad debt relief is not available with respect to supplies of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-BU","In Bulgaria, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-BU","In Bulgaria the standard VAT rate is 20%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-BU","Bulgaria has not implemented rules under its domestic legislation whereby taxable persons are released from the payment of the VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-BU","In Bulgaria, taxable persons making supplies to non-taxable individuals are not obliged to issue an invoice unless explicitly requested by the individual.\nReference to the above may be found in Article 113, para. 3, point 6 of the Bulgarian VAT Act.  "]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-BU","If the taxable supplier opts to issue an invoice or the individual asks for an invoice, the invoice should be issued in accordance with Directive 2006/112/EC and contain the mention: \"Original\" in Bulgarian (\"Оригинал\"), according to the Implementation Regulations of the Bulgarian VAT Act. \nIf the supplier is established in Bulgaria, the invoice should be in Bulgarian. It can be issued in several languages provided that one of them is Bulgarian. Reference to this requirement may be found in Article 3 of the Bulgarian Accountancy Act. \nReference regarding the content of invoices may be found in Article. 114, para. 1 of the Bulgarian VAT Act.  "]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-BU","In Bulgaria, invoices should be issued no later than the fifth day following the chargeable event or after the payment is received in case of advance payment.\nReference to the above may be found in Article 113, para. 4 of the Bulgarian VAT Act.  "]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-BU","Summary invoices may be issued, but no later than the last day of the month during which the VAT has become chargeable. \nReference to the above may be found in Article 113, para. 13 of the Bulgarian VAT Act.  "]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-BU","E-invoicing is available in Bulgaria in accordance with the rules laid down in Directive 2006/112/EC.\nReference to the above may be found in Article 114, para. 9, para. 10 and para. 11 of the Bulgarian VAT Act.  \nArticle 114, Para. 9 from the VAT Act: Documenting of supplies with electronic invoices and electronic notifications to invoices shall be carried out, provided that such documenting is accepted by the recipient with a written or tacit consent.\nArticle 114, Para. 10 of the VAT Act: The taxable person shall ensure the authenticity of origin, the integrity of content and the readability of the invoice or the notification thereto by exercising any type of control over the economic activity, creating a reliable audit trail between the invoice or the notification to the invoice and the supply of the goods or services.\nArticle. 114, Para. 11 of the VAT Act: In addition to the control over the economic activity under Article 10, the authenticity of origin, the integrity of content and the readability of the invoice or the notification thereto shall be provided by qualified electronic signature or the Electronic Data Interchange standard (EDI)."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-BU","There is no provision regarding the issue of batches of electronic invoices in Bulgaria."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-BU","Bulgaria has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-BU","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-BU","There are no provisions which are applicable under a Stand-still Scheme in the Bulgarian VAT legislation or subject to common practice in Bulgaria that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-BU","There are no specific provisions relating to vouchers in the Bulgarian legislation.\nA prepaid voucher is considered as a pre-payment as far as the underlying supply and client (recipient) are identified at the time of sale of the voucher."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-BU","The supply of education (i.e., pre-school instruction and character education, school or university education, vocational education and training, post-graduate training, retraining and upgrading of qualifications, training for acquisition of key competences) is exempt if provided by: \n(i) kindergartens, schools or auxiliary units under the Public Education Act, institutions within the vocational education and training system under the Vocational Education and Training Act, suppliers of education for acquisition of key competences included in the list approved by the Executive Director of the Employment Agency or cultural and educational or scientific institutions; or                                                                                                                                                                                                                                     (ii) higher schools under the Higher Education Act and etc.                                                                                                                                                           \nReference to the above may be found in Article 41 of the Bulgarian VAT Act.  \n"]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-BU","In Bulgaria, the provision of games of chance, within the meaning given by the Gambling Act, is exempt. Games of chance include: lotteries, betting on outcomes of sports competitions and horse and dog races, betting on Chance Events, and betting on guessing of facts, games played with gambling machines and casino games. The manner, technical means and electronic communication means or services, via which a game of chance is organised and offered, does not affect the VAT status of the service. \nReference to the above may be found in Article 48 of the Bulgarian VAT Act and Article 41 of the Gambling Act."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-BU","Insurance and financial services are exempt in Bulgaria, but, in principle, these exemptions should not have an impact on the provision of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. \nReference to the above may be found in Articles 46 and 47 of the Bulgarian VAT Act.  "]
[null,"VAT Registration Process"]
["REG-BU","For non-EU businesses, a registration application form must be submitted to the Territorial Directorate of NRA in Sofia. For EU businesses, the application form must be submitted to the competent Territorial Directorate as per the business's place of establishment. \nThe application form must be submitted electronically via the web portal of the NRA and at least the following information must be provided: \n1. Name, postal address, electronic addresses, incl. web sites of the taxable person;\n2. Tax registration Identification number, if any (for the non-Union scheme) or VAT identification numbers in other MS (for the Union scheme);\n3. Electronic declaration evidencing that the taxable person is not registered for VAT purposes in a Member State (for the non-Union scheme);\n4.  Bank account details of the taxable person;\n5. Identification numbers from previous registrations of the taxable person, if any (for both Union and non-Union schemes);\n6. Evidence of any fixed establishments in other Member States (for the Union scheme).\nWithin 14 days, the revenue authority will carry out certain checks of the registration information provided to ensure that the taxable person meets the conditions for using the scheme and either issue a registration certificate or a reasoned refusal decision electronically.\nRegistration will take effect from the first day of the calendar quarter following the one in which the taxable person applies for the scheme. When the application is submitted before the 10th of the month following the first delivery the registration will take effect from the date of the first delivery. \nFor registration purposes an official identification number will be issued under Article 84, par. 3 of the Tax and Social Security Procedure Code in front of which the abbreviation EU is added for the non-Union scheme.\nThe registration procedures for both schemes (Union and non-Union schemes) may be found in Art. 154 and 156 of the Bulgarian VAT Act."]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-BU","Web Portal - http://nap.bg/page?id=319 or http://nap.bg/en/page?id=529. \nContact Details : Phone number + 359/2 9859 6801 and e-mail - infocenter@nra.bg. "]
[null,"Appointment of a VAT Agent"]
["VA-BU","No tax (accredited) representative is required in Bulgaria in relation to registration under the MOSS.      "]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-BU","Those taxable persons not choosing MOSS but supplying telecommunications, broadcasting and electronic services to non-VAT taxable persons in Bulgaria have an obligation to register under the general VAT rules. In this case the penalty for non-registration or late registration is between BGN 500 (EUR 255) and BGN 5,000 (EUR 2,550). The exact amount of the penalty depends on the degree of the offense. \nReference to the above may be found in Article 178 of the Bulgarian VAT Act.        \nAs the registration for MOSS is voluntary, the above general VAT penalties will not apply if a taxable person qualifying for MOSS decides to register within the legal timeframe under the general VAT rules instead of opting for the special scheme.  "]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-BU","In cases of non-payment, under payment or late payment of VAT, only statutory default interest is charged which is the statutory interest published by the Bulgarian National Bank (currently set at 0.05%) plus 10%.      \nIn case of non-charging and late charging of VAT in addition to the above mentioned interest a penalty is imposed  that  is 100% of the non-charged/less or late charged VAT but not less than BGN 500 (EUR 255) when the offense is committed by a registered person who is established within the territory of Bulgaria (who has a registered office and address of the place of management within the territory of the country or who has a fixed establishment within the territory of the country). If the VAT is charged in the month following the month in which the VAT should have been charged, the penalty is 25% of the late charged VAT but not less than BGN 250 (EUR 127). Upon a repeated violation the penalty shall be twice the amount of uncharged VAT but not less than BGN 5,000 (EUR 2,550).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   Reference to the above may be found in Article 180 of the Bulgarian VAT Law. In case of VAT not being charged for supplies of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons taxable in Bulgaria when the offense is committed by a person registered for application of non-EU scheme (whether in Bulgaria or in another EU Member State) or by a person registered for application of the EU scheme in another EU Member State - 25% of the non-charged/ late charged VAT but not less than BGN 250 (EUR 127). Upon a repeated violation the penalty shall be twice the amount of uncharged VAT but not less than BGN 5,000 (EUR 2,550).\nReference to the above may be found in Article 180b of the Bulgarian VAT Law."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-BU","The penalty for non-submission or late submission of VAT returns is between BGN 500 (EUR 255) and BGN 10,000 (EUR 5,100).\nReference to the above may be found in Article 179 of the Bulgarian VAT Act. "]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-BU","If the mistake leads to underpaid VAT, the penalty is the amount of the underpaid VAT and not less than BGN 1,000 (EUR 510). \nReference to the above may be found in Article 182 of the Bulgarian VAT Act. This provision is not applicable to supplies under MOSS. "]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-BU","Penalties could be imposed only if the failure to issue an invoice or to include it in the listings leads to underpaid VAT (the penalty is the amount of underpaid VAT).\nReference to the above may be found in Article 182 of the Bulgarian VAT Act. However, this provision is not applicable to supplies under MOSS.\nA penalty of BGN 500 to BGN 10,000 will be charged on any MOSS registered user who fails to keep an e-register in accordance with the legislation of their Member State of Identification. In case of repeated violation, the penalty shall be between BGN 1,000 and BGN 20,000.\nReference to the above may be found in Article 181а of the Bulgarian VAT Act."]

{"sheet":"Underlying Croatia","index":6,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Croatia"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-HR","In Croatia, the use and enjoyment rule deriving from Article 59a of Directive 2006/112/EC does not apply to telecommunications, broadcasting and electronic services. "]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-HR","In Croatia, the basic time of supply for goods and services is the earliest of the following events: the delivery of goods; the performance of services; or receipt of full or partial payment. \nCash accounting scheme is not applicable to supply of telecommunication, broadcasting and electronic services provided to non taxable persons.\nReference to the above may be found in Article 125 j (f) of the Croatian VAT Act."]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-HR","In Croatia, the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons are generally completed when the supply takes place i.e. when their usage ends. When the service is being provided continuously over several tax periods, VAT becomes due at the end of each tax period during which the service is provided, regardless of whether an invoice has been issued or not.\nReference to the above may be found in Article 36 (4) of the Croatian VAT Regulations. "]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-HR","The taxable amount of a supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may be deemed to be the open market value where the services are provided:\n- to family members;\n- between persons with close personal ties;\n- in case of financial and legal ties, including the relationship between employer and employee and/or their family members\n- tie based on memberships, management or ownership \nThe open market value is considered to be the total consideration expected in a similar transaction between unrelated parties or an amount not lower than the total costs of rendering the service.\nReference to the above may be found in Articles 33 (9) and (10) of the Croatian VAT Act. "]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-HR","Calculated VAT can be corrected in the tax period in which the selling price or part of the selling price was refunded to the taxpayer who has no right to deduct input VAT or to the final consumer and the taxable person has adequate evidence on the return of the selling price.\nReference to the above may be found in Article 160 (2) of the Croatian VAT Regulations."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-HR","In Croatia, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-HR","In Croatia the standard VAT rate is 25%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-HR","Croatia has not implemented rules under its domestic legislation whereby taxable persons are released from the payment of the VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-HR","According to the Croatian VAT Act an invoice must only be issued in relation to supplies to other taxable persons or to non-taxable legal persons. An invoice must however be issued in relation to transactions in cash with non-VAT taxable persons since invoicing rules deriving form the Croatian General Tax Act apply. "]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-HR"," Invoices for cash transactions or receipts from fiscal cash registers shall include at least the following information: \n1. number of invoice and date of issue;\n2. name (title), address and personal identification number of the supplier and an indication of the place where the supply took place (street number of the place of sale, business premises, shops, etc.);\n3. quantity and usual commercial name, type and quantity of services;\n4. the total amount payable and relevant taxes, specified by tax rates. "]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-HR","According to the Croatian VAT Act,  invoices issued for intra-Community supplies and B2B services provided must be issued to a taxable person or to a non-taxable legal person by the fifteenth day in the month following the month in which the taxable event occurred. The Croatian VAT Act does not provide guidance as regards invoicing of all local supplies of goods and services, and supplies of services that are not subject to B2B rule. Still, following stipulations of the General Tax Act and Accounting Act it may be concluded that invoice should be issued immediately at the moment of supply. "]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-HR","According to the Croatian VAT Act - and where required - The taxable person may issue a summary invoice for several separate supplies, on the condition that the VAT on the supplies is due in the same calendar month."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-HR","According to the Croatian VAT Act  - and where required -  an invoice issued and sent electronically, subject to acceptance by the recipient, is also regarded as an invoice provided that authenticity of the origin, integrity of content and readability of the e-invoice is ensured."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-HR","Where applicable, batches containing several electronic invoices are sent or made available to the same recipient by a taxable person; the details common to the individual invoices may be mentioned only once where, for each invoice, all the information is accessible."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-HR","Croatia has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-HR","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-HR","There are no provisions which are applicable under a Stand-still Scheme in the Croatian VAT legislation or subject to common practice in Croatia that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-HR","There are no specific rules related to vouchers in the Croatian tax legislation. \nIn practice, the issue of vouchers would generally be treated as an advance payment, i.e. the VAT shall become chargeable when the voucher issued. Croatia is waiting EU Commission decision in this sense in order to potentially change this practice. Currently the issue of vouchers is monitored by the Croatian Tax Administration."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-HR","In Croatia, supplies related to education (with respect to school, university, professional education and change of qualification) performed by public bodies or other bodies with similar objectives are VAT exempt supplies, with no right to VAT recovery. The exemption also applies to education privately held by teachers with respect to primary, high school or university education performed based on educational plans and programs verified by the competent Ministry.\nReference to the above may be found in Article 39 (1) (i) and (j) of the Croatian VAT Act and Article 58 of the Croatian VAT Regulations.\nHowever, there is no official guidance in Croatia regarding the VAT treatment of e-learning activities. "]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-HR","According to the Croatian VAT Act, lotteries, games of chance within casinos, betting games and games of chance on machines are VAT exempt. This exception should also apply to E-gambling activities. However, there is no official guidance in Croatia regarding the VAT treatment of e-gambling activities and it is advised that such treatment is analysed on a case by case basis. There are no specific guidance in the Croatian legislation regarding the VAT treatment of bonus points/credits earned as part of e-gambling activities and such treatment should be analysed on a case by case basis.\nReference to the above may be found in Article 40 (1) (i) of the Croatian VAT Act and Article 72 of the Croatian VAT Regulations. "]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-HR","There are no further exemptions in the Croatian VAT legislation under which the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may fall. "]
[null,"VAT Registration Process"]
["REG-HR","Instructions on the VAT registration process and the filing of VAT returns under the MOSS scheme can be found on the web page of the Croatian Tax Administration: http://www.porezna-uprava.hr/PdviEu/Stranice/KakoPostatiKorisnikMOSS.aspx"]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-HR","Web portal for MOSS can be accessed through following link on the web page of Croatian Tax Administration: https://www.eusustavi.porezna-uprava.hr/wps/myportal"]
[null,"Appointment of a VAT Agent"]
["VA-HR","Currently it is possible for agents to file returns on behalf of a taxpayer but no specific information regarding the MOSS is currently available."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-HR","For failure to register or late registration the penalty is: HRK 1,000 - HRK 200,000 (approx. EUR 140 - EUR 26,700).\nTaxpayer's responsible person can be required to pay a fine of HRK 500 - HRK 40,000 (approx. EUR 70 - EUR 5,300).\nReference to the above may be found in Article 130 (1) (3) and (2) of the VAT Act."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-HR","For failure to pay VAT the penalty is: HRK 2,000 - HRK 500,000 (approx. EUR 270 - EUR 66,700).\nTaxpayer's responsible person can be required to pay a fine of HRK 1,000 - HRK 50,000 (approx. EUR 140 - EUR 6,700).\nLate payment of VAT: an interest-penalty at the annual rate of 12% may be imposed to the taxpayer (applicable until 1 August 2015), from 1 August to 31 December 2015, the applicable penalty interest is 8,14%.\nReference to the above may be found in Article 131 (1)(24) and (2) of the VAT Act."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-HR","For no filing or late filing of VAT returns the penalty is: HRK 2,000 - HRK 500,000 (approx. EUR 270 - EUR 66,700).\nTaxpayer's responsible person can be required to pay a fine of HRK 1000 - HRK 50,000 (approx. EUR 140 - EUR 6,700).\nReference to the above may be found in Article 131 (1)(23) and (2) of the VAT Act."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-HR","For incorrect VAT return the penalty is: HRK 2,000 - HRK 500,000 (app EUR 270 - EUR 66,700). \nTaxpayer's responsible person can be required to pay a fine of HRK 1000 - HRK 50,000 (approx. EUR 140 - EUR 6,700). \nReference to the above may be found in Article 131 (1)(23) and (2) of the VAT Act."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-HR","HRK 2,000 - HRK 500,000 (app EUR 270 - EUR 66,700). \nTaxpayer's responsible person can be required to pay a fine of HRK 1000 - HRK 50,000 (approx. EUR 140 - EUR 6,700). \nReference to the above may be found in Article 131 (1)(25) and (2) of the VAT Act."]

{"sheet":"Underlying Cyprus","index":7,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Cyprus"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-CY","In Cyprus, the use and enjoyment rule applies to telecommunications, broadcasting and electronic services provided to Non EU non-VAT taxable persons in non EU, according to which services that would otherwise be taxable outside the EU but are used and enjoyed within Cyprus, are subject to Cyprus VAT.\nReference to the above may be found in paragraph 18 of the Thirteen Schedule of the Cypriot VAT Law."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-CY","In Cyprus, telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may become taxable when payment is received. The cash accounting scheme may be applied by businesses supplying telecommunications, broadcasting and electronic services insofar as their turnover is below EUR 25,000 in the past 12 months.\nReference to the above may be found in Article 42E of the Cypriot VAT Law."]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-CY","In Cyprus, the supply of services for which VAT is payable by the recipient under the provisions of Article 11 and which: \n(a) are carried out continuously for a period of more than a year;  and\n(b) does not involve partial payments on account or payments during this period, \nare deemed to be completed at the end of each calendar year, for as long as the services are supplied.\nReference to the above may be found in Article 9 para (14B) of the Cypriot VAT Law."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-CY","Cyprus has implemented provisions in its VAT legislation pursuant to which the taxable amount of all supplies (including telecommunications, broadcasting and electronic services provided to non-VAT taxable persons) may be deemed to be at open market value.\nReference to the above may be found under paragraph 1 of Part I of the Fourth Schedule of the Cypriot VAT Law."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-CY","In Cyprus, bad debt relief can be claimed provided that:\n• The VAT on the supply has been paid to the VAT authorities;\n• The consideration for the supply has been written off in the vendor’s records as a bad debt;\n• All necessary steps to recover the consideration have been taken; and \n• A period of 12 months has elapsed from the day of the supply.\nA claim must be made within a period of 4 years following the later of:\n• The date on which the consideration which has been written off as a bad debt becomes due and payable; or \n• The date of supply.\nReference to the above may be found in Article 27 of the Cypriot VAT Law and Regulations 89-103 of the Value Added Tax General Regulations of 2000, No 314/2001 as ammended."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-CY","In Cyprus, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-CY","In Cyprus the standard VAT rate is 19%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-CY","Cyprus has implemented rules under its domestic legislation whereby taxable persons are released from the payment of the VAT where the amount due is less than 1.70 euro (paragraph (1(9) of the Tenth Schedule of the VAT Law."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-CY","In Cyprus, a taxable person is required to issue an invoice for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons where that person belongs in the EU. An invoice is not required for local supplies to non-taxable persons.\nReference to the above may be found in Regulation 11 para (1) (b) of the VAT (General) Regulations, No. 314/2001, as amended."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-CY","If a VAT invoice is not in the official language of the Republic of Cyprus, the Commissioner of taxation may request for its translation within 30 days.\nReference to the above may be found in Regulations 12 and 11B of the VAT (General) Regulations, No 314/2001, as amended."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-CY","A taxable person must issue an invoice within 30 days from the date VAT becomes chargeable or over a longer period, upon written approval of the Commissioner of Taxation.\nReference to the above may be found in Regulation 11 para (5) of the VAT (General) Regulations, No 314/2001, as amended."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-CY","Cypriot VAT law provides for summary invoices to be issued in respect of the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons in other member states. Reference to the above may be found in Regulation 14D of the VAT (General) Regulations, No 314/2001, as amended."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-CY","In Cyprus, electronic invoices may be used in accordance with the provisions laid down in Directive 2006/112/EC.\nReference to the above may be found in Regulations A11 and 11A of the VAT (General) VAT Regulations, No. 314/2001, as amended."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-CY","In Cyprus, the possibility to issue batches of electronic invoices is available (regulation 12(5) of the VAT (General) Regulations, No. 314/2001 as amended."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-CY","Cyprus has not implemented any rules or anti-avoidance measures in its domestic legislation that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-CY","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-CY","There are no provisions which are applicable under a Stand-still Scheme in the Cypriot VAT legislation or subject to common practice in Cyprus that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-CY","Single purpose vouchers are taxable at the time the vouchers are purchased. Reference to this  can be found in paragraph 3 of the Fourth Schedule of Cypriot VAT Law of the year 2000 as amended. "]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-CY","According to the Cypriot VAT legislation the supply of education by an eligible body (i.e., school, university or college) is an exempt supply with no right to input VAT deduction. The same provisions apply to E-learning services.\nEligible bodies are:\n•public schools\n•private schools and private institutes register in the registry kept in accordance to private schools and private institutes Law of 1971 ;\n•private tertiary education register in the register kept pursuant to the Tertiary Education Act 1996; \n•ballet courses; \n•conservatories and music schools; \n•examination centres.\nReference to the above may be found in paragraph 9 of Table A of the Seventh Schedule of the Cypriot VAT Law."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-CY","Supplies of lotteries, betting (including horse races or football matches) and other gambling activities are VAT exempt supplies. For purposes of neutrality, the exemption applies even if these bets are supplied electronically.\nReference to the above may be found in paragraph 5 of Table B of the Seventh Schedule of the Cypriot VAT Law."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 &135 (General)"]
["AE-CY","There are no further exemptions in the Cypriot VAT legislation under which the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may fall."]
[null,"VAT Registration Process"]
["REG-CY","Registration for the MOSS may be made online via the following link: https://moss.tax.mof.gov.cy/"]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-CY","All information can be accessed via the following link https://moss.tax.mof.gov.cy/\n\nPhone:\nMOSS Scheme: +357 22 601852 \nGeneral Inquiries: +357 22 601845 \nFax: +357 22 660484 \n\nEmail:\nSupport: moss@tax.mof.gov.cy \nSuggestions: admin_moss@tax.mof.gov.cy \nGeneral: moss@tax.mof.gov.cy \n\nAddress:\nMixalaki Karaoli & Gregori Afxendiou,\nTax Department, \nMinistry of Finance, \n1446 Nicosia, Cyprus"]
[null,"Appointment of a VAT Agent"]
["VA-CY","EU-established taxable persons do not have the obligation to appoint a VAT Agent. Reference to the above may be found in Article 42B of the Cypriot VAT Law.\nGenerally if a non EU taxpayer registers in Cyprus for VAT purposes then he shall appoint a VAT representative/agent. If on the other hand, a non EU taxpayer registers in Cyprus for MOSS then there is no need to appoint a VAT representative /agent according to Regulation 11 of the Regulatory Administrative Acts 479/2014. EU established taxable persons do not have the obligation to appoint a VAT agent.\n"]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-CY","The penalty for late registration is EUR 85 per late month.\nReference to the above may be found in Article 45 of the Cypriot VAT Law."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-CY","The penalty for late or non-payment of VAT is 10% of the VAT payable amount plus annual interest (at the applicable rate determined by an Order of the Minister of Finance each year - 4.% for 2015) on the VAT amount, including penalty.\nReference to the above may be found in Article 45 of the Cypriot VAT Law."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-CY","The penalty for late submission of VAT returns is EUR 51 per return.\nReference to the above may be found in Article 45 of the Cypriot VAT Law."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-CY","The Commissioner of Taxation may assess the amount of the tax due if the taxable person is not compliant and submits incorrect or incomplete returns.\nReference to the above may be found in Article 49 of the Cypriot VAT Law. "]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-CY","The penalty for the failure to keep records is EUR 341.72.\nThe penalty for wrongly issued invoices is EUR 85.\nReference to the above may be found in Article 45 of the Cypriot VAT Law."]

{"sheet":"Underlying Czech Republic","index":8,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Czech Republic"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-CZ","In the Czech Republic, there are no use and enjoyment rules applicable to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons in accordance with Article 59a of Directive 2006/112/EC. "]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-CZ","In the Czech Republic, telecommunications, broadcasting and electronic services provided to non-VAT taxable persons become taxable according to the normal rules provided for under Directive 2006/112/EC. \nReference to the above may be found in Section 21 (4) (a) of the Czech VAT Act (Act No. 235/2004 Coll.)."]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-CZ","In the Czech Republic, continuous supplies of broadcasting and electronic services become taxable according to the normal rules provided for under Directive 2006/112/EC.\nReference to the above may be found in Section 21 (4) (a) of the Czech VAT Act. \nTelecommunications services are chargeable on the day a reading is taken from a measuring device or the day when the actual consumption is ascertained.\nReference to the above may be found in Section 21 (5) (b) of the Czech VAT Act."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-CZ","The taxable amount of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons can be deemed to be the open market value where both parties are related.\nRelated parties include:\n- persons connected directly or indirectly by capital or voting rights where the participation of a share equals to at least 25 % of stock or 25 % of voting rights of those persons;\n- persons otherwise connected where at least one same person is involved in the management of these persons;\n- persons connected through family or other close personal ties;\n- partners in association, if VAT registered.\nReference to the above may be found in Section 36a of the Czech VAT Act."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-CZ","In the Czech Republic, bad debt relief is not available in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-CZ","In the Czech Republic, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-CZ","In the Czech Republic the standard VAT rate is 21%. "]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-CZ","The Czech Republic has not implemented rules under its domestic legislation whereby taxable persons are released from the payment of the VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-CZ","In the Czech Republic, there is no obligation to issue a VAT invoice for the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-CZ","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-CZ","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-CZ","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-CZ","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-CZ","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-CZ","The Czech Republic has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-CZ","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-CZ","There are no provisions which are applicable under a Stand-still Scheme in the Czech VAT legislation or subject to common practice in the Czech Republic that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-CZ","There are no specific provisions relating to vouchers in the Czech VAT legislation.\nThe sale of telecommunications credits is generally treated as a pre-payment for the future provision of telecommunication services."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-CZ","Education and training by eligible bodies is VAT exempt without the right to input VAT recovery in the Czech Republic. These should include E-learning services provided by eligible bodies.\nEligible bodies are (inter alia):\n- any of the educational institutions listed in Section 7 of Act No 561/2004 Coll, preschool, primary, secondary, further vocational, and other education (the Schools Act).\n- natural or legal persons who are authorised to carry out activities related to education and under a contract with a school;\n- bodies providing institutional education or protective care and preventive educational care;\n- universities in (i) accredited bachelor, master and doctoral degree programs (ii) lifelong learning programs provided within the framework of accredited bachelor, master and doctoral degree programs, (iii) lifelong learning programs provided under special legislation, (iv) lifelong learning programs provided within the scope of universities for the elderly;\n- state and non-state non-profit organisations, non-profit children and young people organisations providing educational and leisure activities to children and young people;\nIn addition, supplies of goods and services by the above persons are exempt from VAT when these supplies are closely related to the education and protection of children and young people. \nReference to the above may be found in Section 57 of the Czech VAT Act."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-CZ","In the Czech Republic, the operating of lotteries and other similar gambling activities (whether provided in store or online) according to the Czech Republic Act No 202/1990 Coll. regarding lotteries and other similar games is VAT exempt with no right of input VAT recovery.\nReference to the above may be found in Section 60 of the Czech VAT Act."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-CZ","In the Czech Republic, the activities other than those of a commercial nature, carried out by public radio and television bodies are VAT exempt with no right of input VAT recovery. \nReference to the above may be found in Section 53 of the Czech VAT Act. "]
[null,"VAT Registration Process"]
["REG-CZ","The VAT registration can be made through the web portal of the Czech Republic Financial Administration: https://adisepo.mfcr.cz/adistc/adis/idpr_epo/epo2/uvod/vstup_expert.faces \nReference to the above may be found in Sections 110g, 110h, 110j, 110l, 110m and 110n of the Czech VAT Act."]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-CZ","http://adisspr.mfcr.cz/adistc/adis/idpr_pub/dpr/vatref_m1ss.faces\nBased on the Section 110j of the Czech VAT Act, the submissions in MOSS shall be done through the electronic portal by (i)a data message with an enhanced/guaranteed electronic signature or by (ii) a data message with verified identity enabling the access to the data box or (iii) by username and password.\n\nContact details of the local VAT authority:\nFinanční úřad pro Jihomoravský kraj\nTax Office for the South Moravian Region\n\nAddress: náměstí Svobody 4, 602 00 BRNO-STŘED, Czech Republic\nTelephone: +420 542 191 111\nEmail: podatelna3000@fs.mfcr.cz\n\nAny MOSS related questions can be addressed to moss@fs.mfcr.cz"]
[null,"Appointment of a VAT Agent"]
["VA-CZ","The appointment of agents is possible in the Czech Republic. The taxpayer may appoint only one VAT agent and must delegate all his obligations with respect to the MOSS to this agent.       \nReference to the above may be found in Section 110c of the Czech VAT Act."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-CZ","In accordance with the Czech Tax Code No. 280/2009 Coll. (new Section 247a), failure to register for VAT may become subject to a penalty of up to CZK 500,000."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-CZ","For late payment of VAT: Interest computed for each day starting from the 5th working day when VAT was payable until payment is received by the tax authorities. The late payment interest rate is determined by the Czech National Bank interest rate increased by 14% (for 2015: the late payment interest amounted to approx. 14.05% p.a.). The late payment interest is applicable in all cases where VAT is paid late.\nReference to the above may be found in Sections 252 - 253 of the Czech Tax Code No. 280/2009 Coll.\nFor MOSS users, based on Section 110ze of the Czech VAT Act, late payment interest should not be payable if lower than EUR 8. "]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-CZ","There are no penalties applicable for not filing a MOSS VAT return. Reference may be found in Section 110ze of the Czech VAT Act. \nA penalty for late filing is applicable if any supply is taxable in the Czech Republic (see Article 63b of the Regulation 282/2011). In this case the penalty for late submission of a VAT return amounts to 0,05% of the Czech VAT which is due up to a maximum of 5% of the assessed Czech VAT (however, the penalty cannot exceed CZK 300,000). The penalty may be reduced to 50% if the return is submitted within 30 days from the stipulated deadline and it is the first late submission in the calendar year. "]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-CZ","If the tax return is not complete or correct, tax authorities will prompt the taxpayer to make a correction in accordance with Section 89 of the Czech Tax Code No. 280/2009 Coll. They may also carry out a tax audit in accordance with Section 85 of the Czech Tax Code No. 280/2009 Coll.\nIn case of re-assessment from the VAT authorities, a penalty of 20% of the additional amount of VAT due is payable.  Reference to the above may be found in Section 251 of the Czech Tax Code No. 280/2009 Coll.                                                                                                                                                                                                                                                                                                                                                              \nLate payment interest may also be applicable if non-compliance leads to VAT being paid late."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-CZ","In the Czech Republic, penalties of up to CZK 500,000 for non-compliance with non-monetary obligations to maintain VAT records according to Article 63c of the Implementing Regulation may be imposed."]

{"sheet":"Underlying Denmark","index":9,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Denmark"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-DK","In Denmark, there are no use and enjoyment rules applicable with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons in accordance with Article 59a of Directive 2006/112/EC."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-DK","In Denmark, telecommunications, broadcasting and electronic services generally become taxable when the service is delivered.\nVAT becomes chargeable when an invoice is issued if issued before or shortly after delivery. No specific time frame is given by the Danish VAT Act as to what corresponds to \"shortly after delivery\" and this is usually determined on a case by case basis. However, VAT becomes chargeable, when a payment is made on account before the service is supplied and before an invoice is issued.\nReference to the above may be found in Article 23 of the Danish VAT Act."]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-DK","In Denmark, continuous supplies of services are regarded as being completed at the end of the period to which the invoice or the payments relate.\nReference to the above may be found in Article 23 stk. 5 of the Danish VAT Act."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-DK","In Denmark, for supplies of services made to a \"closely related party\" the taxable basis may be deemed to be the cost price of the supply of service (purchase or production costs).\n\"Closely related party\" includes situations where:\n-the supplier and the purchaser have family ties or other close personal connections\n-the supplier and the purchaser are subject to legal, management or membership ties\n-the supplier or the purchaser has financial interests in the other party's business or property.\nThe above rule is to be applied in all cases covered under (a) of paragraph 1 of Article 80 of the Directive. In cases covered under (b) and (c), the rule applies when the tax authorities have issued an enforcement notice to the supplier.\nReference to the above may be found in Article 29 c.f. and Article 28, stk. 3 of the Danish VAT Act."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-DK","Bad debt relief is available in Denmark; the taxable amount (VAT exclusive) can be adjusted when a loss is \"established\" through bankruptcy, compulsory composition, voluntary composition, execution levied by bailiff in vain or sale by order of the court. \nRecently the Danish tax authorities gave the possibility for taxpayers to correct the output VAT on small bad debt losses if the creditor has performed sufficient actions to claim the debt compared to the size of the debt. \nA creditor has a possibility to consider the loss incurred, if it is decided that further recovery is unprofitable after an individual assessment. This requires that the claim has been through a reminder-procedure and subsequently the profitability of further recovery has been assessed internally at the creditor or by either a first-party agency or a third party agency.                                                                                                                                                                                                                                                                                                                                                                                                                                             Reference to the above may be found in Article 27, stk. 6 of the Danish VAT Act.                                                                                                                                                                                                                                                              \nAs a special rule, bad debt relief adjustments on services supplied under the MOSS should be made in the VAT return for the period when the supply was originally made.                                                                                                                                                                                                                                                                  (Reference to the above may be found in Paragraph 3 of Article 66 G of the VAT Act)."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-DK","In Denmark, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-DK","In Denmark the standard VAT rate is 25%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-DK","Denmark has not implemented rules under its domestic legislation whereby taxable persons are released from the payment of the VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-DK","In Denmark, a non-established taxable person who supplies  telecommunications, broadcasting or electronic services under MOSS  to a non-taxable person is not required to issue an invoice. \nReference to the above may be found in Article 52a, stk. 1 of the Danish VAT Act and Article 64 in the Danish Ministerial Order on VAT."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-DK","In case an invoice is issued, the invoices should be issued in accordance with Directive 2006/112/EC.\nInvoices may be issued in any language; however, the tax authorities may - in rare occasions - request a Danish translation.\nReference to the above may be found in Article 52a, stk. 9 of the Danish VAT Act and Article 58 in the Danish Ministerial Order on VAT."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-DK","There is no time limit in Denmark for issuing VAT invoices."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-DK","Summary invoices are available in Denmark in accordance with the rules laid down in Directive 2006/112/EC.\nReference to the above may be found in Article 58, stk. 6 of the Danish Ministerial Order on VAT."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-DK","Electronic invoices are available in Denmark in accordance with the rules laid down in Directive 2006/112/EC.\nReference to the above may be found in Article 52a stk. 9 of the Danish VAT Act and Article 66 in the Danish Ministerial Order on VAT."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-DK","Batches of electronic invoices are available in Denmark in accordance with the rules laid down in Directive 2006/112/EC.\nReference to the above may be found in Article 52a stk. 9 of the Danish VAT Act and Article 66 stk. 5 in the Danish Ministerial Order on VAT."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-DK","Denmark has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-DK","There are no provisions which are applicable under a Stand-still scheme in the Danish Ministerial Order on VAT or subject to common practice in Denmark that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-DK","N/A"]
[null,"VAT Treatment of vouchers"]
["VO-DK","According to the Danish tax authorities’ general practice, vouchers are treated differently depending on their usage.\nWhere a voucher can only be used for a single service, the sale of the voucher is regarded as a prepayment. It is a requirement that all the relevant details in relation to the VAT taxable transaction are known at the time of purchase, in particular that the goods or services are specifically identified. On this basis, the seller must account for the VAT when the payment is received. Thus, no VAT is due when the voucher is redeemed.\nWhere a voucher may be used for purchase of multiple goods and/or services, i.e. the goods and/or services are not determined on the time of the sale of the voucher; the time of taxation is when the voucher is redeemed by the customer.\nReference to the above may be found in reference to administrative practice regarding Article 23 and 27 of the Danish VAT Act and the relevant CJEU case law."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-DK","In Denmark, school education and teaching in higher education, professional retraining and education, and other training in the nature of school or professional training, and supply of goods and services closely related thereto are VAT exempt. The exemption does not include courses that are operated for profit, and which are primarily directed at companies and institutions, etc.\nReference to the above may be found in Article 13, stk. 1 no. 3. of the Danish VAT Act."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-DK","In Denmark, e-gambling activities - that is the supply of a game of chance for money - are exempt. Bonus points and credits earned as part of gambling activities are not subject to VAT in Denmark.\nReference to the above may be found in Article 13, stk. 1, no. 12 of the Danish VAT Act.\nPlease note there may be a liability to register for Gaming Duty."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-DK","There are no further exemptions in the Denmark VAT legislation under which the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may fall."]
[null,"VAT Registration Process"]
["REG-DK","MOSS registration:\nAn application with information on the taxable person, activities in Denmark, and relevant documents must be submitted to the Danish Business Authority (Erhvervsstyrelsen);"]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-DK","MOSS VAT returns must be filed via the web portal called \"TastSelv Erhverv\".\nIt can be found under the headline “Moms” as a link called “One Stop Moms”\nThe Danish Customs and Tax Administration (SKAT) can be contacted by email via the below link from their homepage: https://www.skat.dk/SKAT.aspx?oId=5050\nIn addition, the tax authorities may be contacted by telephone on +45 72 22 18 18"]
[null,"Appointment of a VAT Agent"]
["VA-DK","It is expected that the appointment of agents will be done under the general Danish provisions.\nA VAT Agent may be appointed via the web portal called “TastSelv Erhverv”.\nIf the agent is not registered for VAT in Denmark the agent must contact the Danish Customs and Tax Administration (SKAT) in order to get a password for the “TastSelv Erhverv”."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-DK","No specific penalty is levied for late VAT registration in Denmark.\nA company operating without registration may be liable to a tax fee of DKK 2,000 provided that it is not in a VAT payable position. If the company is in a VAT payable position, a tax fee to up to 200% of the undeclared VAT may be charged. In case of gross negligence or deliberant intent substantial tax fees and detention or imprisonment may be imposed.\nReference to the above may be found in Article 81 of the Danish VAT Act and Article 133 of the Danish Ministerial Order on VAT."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-DK","An omitted or late tax payment is not itself subject to tax fees in Denmark, however, interest may be levied.\nThe Danish tax authorities impose a late reminder fee of DKK 65. This late reminder fee generally requires that the business is registered for VAT.\nIf VAT returns are not submitted, the Danish tax authorities make a preliminary assessment of the VAT due. The corresponding amount is due within 14 days after receiving a formal notice. In addition a tax fee of DKK 800 is charged.\nIf a preliminary assessment of the VAT due has been made 4 times in a row the Tax Authorities may withdraw the company’s VAT registration.\nReference to the above may be found in Article 81 of the Danish VAT Act and Article 133 of the Danish Ministerial Order on VAT."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-DK","An omitted or late VAT return submission is not itself subject to tax fees in Denmark; however, interest may be levied.\nThe Danish tax authorities may impose a late reminder fee of DKK 65. If VAT returns are not submitted, the Danish tax authorities make a preliminary assessment of the VAT due. The corresponding amount is due within 14 days after receiving a formal notice. In addition a tax fee of DKK 800 is charged.\nIf a preliminary assessment of the VAT due has been made 4 times in a row the Tax Authorities may withdraw the company’s VAT registration.\nReference to the above may be found in Article 81 of the Danish VAT Act and Article 133 of the Danish Ministerial Order on VAT."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-DK","An incomplete or incorrect VAT return is not itself subject to tax fees in Denmark; however, interest may be levied.\nThe Danish tax authorities impose a late reminder fee of DKK 65. This late reminder fee generally requires that the business is registered for VAT.\nReference to the above may be found in Article 81 of the Danish VAT Act and Article 133 of the Danish Ministerial Order on VAT."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-DK","No penalty scheme is applicable, and penalties will be determined in Court. \nReference to the above may be found in Article 81 of the Danish VAT Act and Article 133 of the Danish Ministerial Order on VAT."]

{"sheet":"Underlying Estonia","index":10,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Estonia"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-EE","In Estonia, there are no use and enjoyment rules applicable to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons in accordance with Article 59a of Directive 2006/112/EC. "]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-EE","In Estonia, the basic time of supply for goods and services is the earliest of the following events: the delivery of goods; the performance of services; or receipt of full or partial payment. \nHowever, businesses with a VAT taxable turnover not exceeding EUR 200,000 per year may opt for VAT to become chargeable when payment is received from the customer (cash accounting scheme). When calculating the turnover threshold, the sale of fixed (capital) assets and incidental sale of immovable property is not taken into account. In case of cash accounting, if the payment is not received within two months from the time the service is provided, the supply is however considered to take place on the 1st day of the third month following the supply.  Reference to the above may be found in Article 44 of the Estonian VAT Act."]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-EE","In Estonia, continuous supplies of services are generally regarded as being completed at the earlier of receipt of payment or the taxable period overlapping with the end of the period of time for which an invoice is submitted or during which payment for goods or services received is to be made as agreed, but not later than after twelve calendar months from when the service started. \nReference to the above may be found in Article 11(4) of the Estonian VAT Act. VAT on continuous supplies of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons becomes generally chargeable when the service is provided or upon receipt of the full or partial payment for the service. Reference to the above may be found in Article 11(1) of the Estonian VAT Act."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-EE","In Estonia, services provided to related persons shall in certain cases be deemed to be provided at market value. These cases concern situations where the services at the price differing from market price are provided to a related person as defined in the Estonian Income Tax Act and at the same time there is a limitation to deduction of input VAT (as stated in VAT Directive Article 80). The Estonian Income Tax Act defines related persons as (inter alia): \n(i) spouses, cohabitees, direct blood or collateral relatives; \n(ii) person who owns at least 10% of the share capital, total number of votes or rights to the profits of the legal person; \n(iii) one person, together with other persons with whom the person is associated, owns more than 50% of the share capital, total number of votes or rights to the profits of a legal person; \n(iv) persons who own more than 25% of the share capital, total number of votes or rights to the profits of one and the same legal person; \n(v) employers and their employees, employee's spouses, cohabitees or direct blood relatives; \n(vi)member of the management or controlling body of a legal person, or the spouse or a direct blood relative of a member of the management or controlling body.\nReference to the above may be found in Article 12(14) of the Estonian VAT Act."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-EE","Bad debt relief is not available in Estonia."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-EE","In Estonia, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-EE","In Estonia, the standard VAT rate is 20%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-EE","Estonia has not implemented a rule according to which taxable persons are released from payment of the VAT due to the fact that payable VAT amount is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-EE","In Estonia, there is no obligation to issue an invoice for telecommunications, broadcasting and electronic services provided to private individuals for private use.  There is an obligation to issue a VAT invoice with respect to the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable legal persons."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-EE","In case an invoice is issued, the invoice should be issued in accordance with Articles 37 (7) and (8) of the Estonian VAT Act corresponding to Directive 2006/112/EC with no specific language or additional requirements."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-EE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to natural persons for private use."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-EE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to natural persons for private use."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-EE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to natural persons for private use."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-EE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to natural persons for private use."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-EE","Estonia has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-EE","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-EE","There are no provisions which are applicable under a Stand-still Scheme in the Estonian VAT legislation or subject to common practice in Estonia that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-EE","In Estonia, there are no specific rules regarding the VAT treatment of vouchers. Vouchers are generally taxed upon usage."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-EE","In Estonia, the supply of pre-school, basic, vocational, secondary and higher education, including learning materials, private tuition relating to general education and other training services (except other training services provided for commercial purposes) are exempt from VAT.\nReference to the above may be found in Article 16(1)(6) of the Estonian VAT Act."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-EE","In Estonia, online gambling and similar activities (for instance e-betting) - including bonus points or additional credits earned in the context of gambling activities - are exempt from VAT. \nReference to the above may be found in Article 16(2)(7) of the Estonian VAT Act. "]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-EE","In Estonia, electronic services that by their nature are similar to services that are exempt from VAT, are also exempt.\nReference to the above may be found in Article 16(5) of the Estonian VAT Act."]
[null,"VAT Registration Process"]
["REG-EE","MOSS registration has been possible since 1 October 2014. Registration applications must be filed electronically. Depending on whether it concern non-EU or EU businesses, specific information/documents should be submitted. "]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-EE","E-Tax Board/e-Customs can be accessed via the following link: http://www.emta.ee/index.php?id=29761 and: \n1) With ID card\n2) With mobile ID\n3) Via Internet bank\n4) With user ID (using passwords issued by tax authority)"]
[null,"Appointment of a VAT Agent"]
["VA-EE","In Estonia, non-EU businesses that have opted for the MOSS may not use a tax representative. \nReference to the above may be found in Article 43(21) of the Estonian VAT Act. "]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-EE","Failure and late registration may result in penalties of up to EUR 3,200. Whether a penalty is applied may depend on the behaviour of the taxpayer.                                                                                                                                                                                                                                                                                                                                                                                                                     Reference to the above may be found in Article 154 of the Estonian Taxation Act."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-EE","For late payment of VAT, 0.06% interest on the amount due per day is applicable.\nReference to the above may be found in Articles 115-117 of the Estonian Taxation Act."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-EE","If a return is submitted late, the tax authority may set a term for the submission of the return and issue a warning that a penalty payment may be imposed if the return is not filed within the notified term. The penalty payment shall not exceed EUR 1,300 after the first notification and EUR 2,000 after the second notification. Penalty payments imposed by a tax authority to enforce submission of a same return shall never exceed EUR 3,300. However, if the non-submission or late submission results in VAT being underpaid, the Tax Authority may charge a fine of up to EUR 32,000. Additionally, in case VAT returns are retroactively corrected and the payable VAT amount increases through the correction, late payment interest at the rate of 0,06% per day is calculated upon the tax amount due.\nReference to the above may be found in Articles 91, Articles 115-117 (late payment interest) and 1531 of the Estonian Taxation Act."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-EE","Penalty and/or late payment interest (depending on the nature of incorrect information) may apply in relation to incorrect VAT returns. Whether penalties apply depends on the behaviour of the taxpayer. If the return is not amended within the timeframe notified by the tax authority, the return shall be deemed not to have been submitted. \nIn cases where incomplete or incorrect VAT returns results in underpaid VAT, the Tax Authority may apply fine up to 32,000 EUR. Additionally, in case VAT returns are retroactively corrected and the payable VAT amount increases through the correction, late payment interest at the rate of 0,06% per day is calculated upon the tax amount due.\nReference to the above may be found in Article 91 (failure to submit/amend VAT returns), Articles 115-117 (late payment interest) and Article  1531 (fines) of the Estonian Taxation Act.                                                    Criminal action follows in cases where intentionally incomplete or incorrect VAT returns result in underpaid VAT or incorrect refund claim exceeding the amount of 40,000 EUR (i.e. exceeding major damage). Act which exceeds major damage is punishable by pecuniary punishment or up to five years’ imprisonment; act which exceeds particularly great damage (over 400,000 EUR) is punishable by one to seven years’ imprisonment. Reference to the above may be found in Article 3891 of the Estonian Penal Code."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-EE","\nPenalty and/or late payment interest (depending on the nature of the information) applies. Whether a penalty is applied depends on the behaviour of the taxpayer.\nReference to the above may be found in Article 91 (failure to submit/amend tax returns), Articles 115-117 (late payment interest) and Articles 1531 and 154 (fines) of the Estonian Taxation Act.\n"]

{"sheet":"Underlying Finland","index":11,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Finland"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-FI","In Finland, there are no use and enjoyment rules applicable to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons in accordance with Article 59a of Directive 2006/112/EC."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-FI","In Finland, telecommunications, broadcasting and electronic services provided to non-VAT taxable persons become generally chargeable when the service is delivered. However, VAT becomes chargeable, when a payment is made on account before the service is supplied. Over an accounting period, a taxable person may choose that VAT becomes chargeable when the invoice is issued. \nReference to the above may be found in Article 136 (periodisation) and Article 15 (the time at which the liability to pay VAT arises) of the Finnish VAT Act (1501/1993)."]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-FI","In Finland, continuous supplies of services are regarded as being completed on expiry of the periods to which statements of account or payments relate. However, VAT becomes chargeable, when a payment is made on account before the service is supplied. Over an accounting period a taxable person may choose that VAT becomes chargeable when the invoice is issued. \nReference to the above may be found in Article 15 of the Finnish VAT Act."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-FI","In Finland, the taxable amount for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may be deemed to be the open market value, if there is a relationship with common interest between the seller and the purchaser.\nAccording to the Finnish VAT Law, a relationship with common interest between the seller and the purchaser means family members or relatives, a person who owns part of the capital of the seller's company, employees or person in a supervision or managerial role in the seller's company. This also include entrepreneurs and legal persons, where the legal person directly or indirectly holds more than 50 % of voting rights in the seller's company or if there is some other close attachment between the seller and the purchaser. \nReference to the above may be found in Article 73 c-e. of the Finnish VAT Act."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-FI","Bad debt relief is available in Finland; the necessary adjustments can be made in accordance with Generally Accepted Accounting Principles, i.e. when it has become evident that the payment will most likely not be received. \nReference to the above may be found in Article 78 of the Finnish VAT Act."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-FI","In Finland, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons.\nReference to the above may be found in Article 84 of the Finnish VAT Act."]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-FI","In Finland the standard VAT rate is 24%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-FI","Finland has not implemented rules under its domestic legislation whereby taxable persons are released from the payment of the VAT where the amount due is insignificant. "]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-FI","In Finland, there is no obligation to issue a VAT invoice for telecommunications, broadcasting and electronic services provided to private individuals. An invoice has to be issued for services supplied to non-taxable legal persons."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-FI","In case a VAT invoice is issued, it should be issued in accordance with Directive 2006/112/EC. All languages are accepted, a translation in Finnish or Swedish may be requested in case of an audit from the VAT authorities.\nReference to the above can be found in Articles 209 e and f. of the Finnish VAT Act."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-FI","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to private individuals. "]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-FI","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to private individuals."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-FI","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to private individuals."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-FI","Batches of electronic invoices are accepted in Finland."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-FI","Finland has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-FI","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-FI","There are no provisions which are applicable under a Stand-still Scheme in the Finnish VAT legislation or subject to common practice in Finland that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-FI","There are no specific rules related to vouchers in the Finnish tax legislation. \nIn practice, a voucher is generally treated as an advance payment if it can be connected to one specified good or service (single purpose voucher)."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-FI","In Finland, the supply of education by an eligible body (i.e. comprehensive school, college, vocational school, university) that is supervised by the Government and/or financed by the State of Finland is an exempt supply with no right to input VAT recovery. E-learning services are in principle taxable in Finland, unless provided by an eligible body. \nReference to the above can be found in Articles 39 and 40 of the Finnish VAT Act."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-FI","In Finland, the organizing and dealing with lottery activities is VAT exempt. \nReference to the above may be found in Article 59 2k of the Finnish VAT Act.\nHowever, there is no clear guidance in Finland regarding the scope of VAT exempt gambling activities."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-FI","There are further exemptions in the Finnish VAT legislation under which the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may apply and should be considered."]
[null,"VAT Registration Process"]
["REG-FI","Registration under the MOSS may be made electronically via the Finnish Tax Administration's websites: http://www.tax.fi/en-US/Erityisjarjestelma or http://www.vero.fi/en-US/Erityisjarjestelma/Electronic_services__Tax_Administration(34187). In order to apply for the registration the taxable person should have a Finnish Katso ID number, further information on Katso identification: http://www.vero.fi/en-US/Precise_information/eFiling/Katso_Identification"]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-FI","The VAT Special Scheme e-service is available on the website of the Finnish Tax Administration: http://www.vero.fi/en-US/Erityisjarjestelma/Electronic_services__Tax_Administration(34187). The Finnish Tax Administration advises taxpayers to call on 020 697 051 (from abroad +358 20 697 051) regarding questions on the Special Scheme."]
[null,"Appointment of a VAT Agent"]
["VA-FI","According to the Finnish Tax Authority's instructions, a foreign taxable person may appoint an agent to file VAT returns under the MOSS on his behalf."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-FI","The possible penalty for failure to register is a fine \nReference to the above may be found in Article 134 r and 218 of the VAT Act. \nIn principle the failure to register or late registration under the MOSS may result in the taxpayer having to register under the standard procedure. "]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-FI","In the case of non-payment or late payment, a surtax has to be paid upon the taxpayer's own initiative or when imposed by the Tax Administration. \nReference to the above may be found in Article 134 m of the VAT Act.\nIn some circumstances, taxable persons may ask for a payment arrangement. \nAs a result of repeated defaults the taxable person may be removed from the MOSS register."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-FI","If Finland is the Member State of identification, a reminder will be issued and a fine may be applied.\nReference to the above may be found in Article 134 r and 218 of the VAT Act. \nIf Finland is the Member State of consumption, the tax payable will be assessed and a surtax will be charged. \nReference to the above may be found in Article 176, 177 and 182 of the VAT Act. As a result of repeated defaults the taxable person may be removed from the MOSS register."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-FI","A taxable person is allowed to correct previously filed VAT returns within three years from the due date or if Finland is the Member State of consumption, three years from the end of the accounting period. \nIf Finland is the Member State of consumption, the tax payable will be assessed and a surtax will be charged.\nReference to the above may be found in Article 176, 177 and 182 of the VAT Act). As a result of repeated defaults the taxable person may be removed from the MOSS register."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-FI","Failure to comply with VAT compliance obligations are subject to discretionary penalties. This can also lead to a tax audit that may result in tax increase and penalties. \nReference to the above can be found in para 182 of the VAT Act and para 2 of the \"Laki veronlisäyksestä ja viivekorosta\" (special act for tax increases and penalty interests 1556/1995)."]

{"sheet":"Underlying France","index":12,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - France"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-FR","In France, there are no use and enjoyment rules applicable with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons in accordance with Article 59a of consolidated Directive 2006/112/EC.\nReference to the above may be found in Article 259 D of the French Tax Code."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-FR","In France, the basic time of supply for goods and services is the earliest of the following events: the delivery of goods; the performance of services; or receipt of full or partial payment. The general rules for supplies of services apply to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons: VAT is due at the date of the effective payment (including payment of instalments). However, in accordance with Art. 66 a) of VAT Directive, the supplier may opt for chargeability upon the issuance of the invoice (\"option pour les débits\" rule). \nReference to the above may be found in Article 269 2-c of the French Tax Code (CGI)."]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-FR","In France, continuous supplies of services are taxable in accordance with the general principles laid down in Directive 2006/112/EC.\nHence, for continuous supplies of services over a period of more than one year calendar, subject to reverse charge mechanism, which do not give rise to instalments or continuous payments during that period, tax event occurs on expiry of each calendar year until such time as the supply of services comes to an end.\nReference to the above may be found in Article 269, 1-a quater of the French Tax Code."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-FR","France has not implemented provisions in its VAT legislation pursuant to which the taxable amount (of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons)  is deemed to be the open market value."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-FR","In France, bad debt relief can be claimed if the debt is considered as definitively irrecoverable or a judicial insolvency has been declared by the Court. The supplier needs to be in a position to demonstrate the irrecoverability and needs to issue rectifying invoices. For supplies to non-VAT taxable persons, a debt may be considered as definitively irrecoverable where the client has left their place of residence without leaving a follow-up address, is deceased or has paid for example with a stolen cheque. \nReference to the above may be found in Article 272.1. of the French Tax Code.\nIn case of bounced cheques, the tax point has not occured and the supplier could correct its output VAT."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-FR","Television broadcasting is subject to a VAT intermediate rate of 10%. Content provided on demand or for non-simultaneous viewing is not considered as television broadcasting and are subject to the normal rate of 20%. Where television broadcasting is included in a global package also comprising electronic services, the normal VAT rate of 20% is applicable in principle to the overall package. By derogation, the VAT rate of 10% may remain applicable to the part of the package corresponding to the television broadcasting under certain circumstances.                                                                                                                                                                                                                                                                                                      E-books and audio books, benefit from the VAT reduced rate of 5.5% provided that they do not contain additional functions that are not available in paper editions (they can however differ from the printed edition by a few ancillary elements inherent to their format such as associated search engine or scrolling function). A reduced rate of 10% applies to the disposal of author's rights.   \nE-newspapers are subject to the reduced VAT rate of 2.1%, provided that they fulfil the definition of press publications (as agreed by the \"Commission paritaire des publications et Agences de Presse\").\nFor any other services the standard rate of 20% should apply.           \nReference to the above may be found in Articles 279 b octies and g, 278-0 bis A 3°, and Article 298 septies of the French tax code as well as French Tax guidelines (BOI-TVA-SECT-40-40, BOI-TVA-LIQ-30-20-100, BOI-TVA-LIQ-30-10-40).   \n"]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-FR","In France the standard VAT rate is 20%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-FR","France has not implemented rules under its domestic legislation whereby taxable persons are released from the payment of the VAT where the amount due is insignificant for companies not established in France.\nReference to the above may be founded in tax guidelines BOI-TVA-DECLA-40-10-10."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-FR","No invoice is required for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons under the French VAT legislation. \nReference to the above may be found in Article 289, I-1 of the French Tax Code.\nHowever, such an invoice may be required according to other regulations. Therefore, specific attention should be kept on this issue. It is, for exemple, required under French Commercial law to issue an invoice if the amount of the supplies of services is equal or exceeds EUR 25 (including VAT) and when the customer requests it.\nReference to the above may be founded in Article L. 441-3. of the French Code of Commerce and Decree dated 15 July 2010."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-FR","Some specific data should be mentioned on the invoice, such as, name and adress of the supplier and purchaser, date of the supply of services, unit price exclusive of VAT, etc.\nIn addition, as regards electronic communication services, French Commercial Law (specifically \"Arrêté\" of 31 December 2013) requires that any invoice should notably include (as from 1 April 2015): \n(i) the total amount including VAT and corresponding VAT basis;\n(ii) the total amount including VAT of the services provided by the operator and the corresponding VAT basis;\n(iii) the total amount including VAT of the services rendered by third parties and corresponding VAT basis. \nThe invoice shall comprise two sections, one referring to the services rendered by the operator and another one to the services rendered by third parties.\n(iv) the total price inclusive of VAT to be paid and the applicable VAT rate.                                                                   \nElectronic communication services are \"services normally provided for remuneration which consist wholly or mainly in the conveyance of signals on electronic communications networks, including telecommunications services and transmission services in networks used for broadcasting\". This concept excludes \"services providing or exercising editorial control over content transmitted using electronic communications networks and services\" (definition provided by Directive 2002/21 and implemented in Article L. 32, 6° of the Code of Posts and Electronic communications to which the \"Arrêté\" of 31 December 2013 refers). Electronic communication services cover notably telecommunications (including phone communications via internet), supply of e-mail box and internet access supply. \n"]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-FR","In principle, the invoice should be issued at the time the service is performed. \nReference to the above may be found in Article L. 441-3. of the French Code of Commerce."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-FR","Not applicable given that there is no obligation to issue a VAT invoice (only a commercial invoice) in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons.\nReference to the above may be found in French Tax Guideline BOI-TVA-DECLA-30-20-20."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-FR","As regards electronic communication services, invoices can be issued under paper or electronic format. However, the recipient must be informed of the format chosen by the supplier. Moreover, invoices should be issued under paper format should the recipient request the supplier to do so.\nReference to the above can be found in Article 3 of \"Arrêté\" of 31 December 2013."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-FR","French Commercial Law (namely the \"Arrêté\" of 31 December 2013) provides that if all the electronic communications services included in the offer are prepaid, the supplier can deliver a single document summarizing the 24 months, or for a lesser period, forthcoming payments, instead of an invoice. "]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-FR","France has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-FR","There are no provisions which are applicable under a Stand-still Scheme in the French VAT legislation or subject to common practice in France that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-FR","N/A"]
[null,"VAT Treatment of vouchers"]
["VO-FR","There are specific rules in the French VAT legislation with respect to vouchers (with no face value). These rules also apply to electronic vouchers. \nPrepaid telephone cards or refills are currently treated as sales of telecommunication services (French tax guidelines BOI-TVA-CHAMP-20-50-50-20141020, n° 310) and should not fall within the scope of the vouchers' regulation. For Single Purpose Vouchers (vouchers that can be redeemed against one specific service) VAT becomes due upon sale and in accordance with the VAT rules applicable to the underlying transaction to which the voucher relates.\nFor Multi-Purpose Vouchers (vouchers that can be redeemed against several different services): the sale of the vouchers is outside the scope of VAT. VAT becomes due upon redemption. Under the current legislation, the vouchers' specific rules do not apply to prepaid telephone cards. \nReference to the above may be founded in French Tax Guidelines BOI-TVA-CHAMP-10-10-10.\n"]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-FR","VAT exemptions apply to  e-learning services (provided that the learning is supplied by specific private or public bodies falling within the scope of Article L 444-1 to 444-11 of Education Code) (Article 261, 4-4° a of the French Tax Code). E-learning involves that there is no physical presence of the teacher at the place where the teaching is received except on an occasional basis or for certain exercises only. Both public and private bodies can supply VAT-exempt e-learning. E-learning private organizations are subject to declaration and authority of the Minister in charge of education and training. The e-learning services covered  by the VAT-exemption  are as follows: primary, secondary, technical or superior educational services.     \nReference to the above may be found in French Tax Guidelines BOI-TVA-CHAMP-30-10-20-50.           "]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-FR","Since the entry into force of the Law n°2010-476 dated 12 May 2010, Article 261 E 2° of the French Tax Code exempts from VAT the revenue of bets on sport events and online gambling, with the exception of remunerations received by organizers and intermediaries participating in the organization of these games and bets. \nThe French guidelines (BOI-TVA-CHAMP-30-10-10) have been updated  on Marth 4, 2015, notably as regards the computation method of the taxable basis.\nIn this regards, the Tax Authorities just confirmed that the taxable basis is made up of the bets minus (i) the particular French State levies applicable to games and (ii) payout. Moreover, these VAT guidelines addressed the question in relation with bonus: the payout includes the various bonuses granted to players (e.g. subscription incentive, additional money repaid to players by the organizers)."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-FR","There are no further exemptions in the French VAT legislation under which the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may fall."]
[null,"VAT Registration Process"]
["REG-FR","In order to be identified for the MOSS, the taxable person must have a valid \"Espace profession\" (taxable persons' professional tax account) to access to e-services on the French professional tax web portal www.impots.gouv.fr. and have opted for the service \"consulter: compte fiscal\". The taxable person must log in with the codes provided by the management office and fill in the required information. When done, an activation code is sent to the taxable person. The taxable person has to activate his account by typing the provided activation code and fill in the bank account details fields. When done, the professional online account is created allowing the taxable person to access the tax summary feature with his electronic address and the password that he has chosen. "]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-FR","The e-service \"Access the mini-one stop shop\" is available via the taxable person's professional tax account on the French professional tax web portal www.impots.gouv.fr. A registration form can then be completed and submitted online. \nRegistration details to be provided :\nIndividual VAT Identification Number ;\nCompany name ;\nAddress ;\nE-mail address and Website ;\nContact ;\nContact's telephone number ;\nBank account details ;\nDate from which scheme will apply ;\nActivity type.\nThe French portal features the functionality of the VAT on e-services portal which has been used since 2003 by non-EU providers. \nThis is a login (email address) and password type connexion (no electronic certificate required). There are no differences between access to the web portal for EU and Non-EU suppliers of Relevant Services. \nThe queries may be directed to tva.e-services@dgfip.finances.gouv.fr. Non-established taxpayers outside the EU shall stay at the same management unit and the same contact address as in the VoeS procedure (which has been in place since 2003) and that taxpayers established in France shall have the same management unit than the non-established taxpayers outside the EU. "]
[null,"Appointment of a VAT Agent"]
["VA-FR","Declarations can be filed through an agent acting in the name and on behalf of the taxable person. "]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-FR","There should be no penalty applicable for non-registration and/or late registration in respect of supplies of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-FR","Non-payment and/or late payment of VAT should trigger a penalty of 5% of the VAT amount due plus late payment interests of 0.40% per month.\nReference to the above may be found in Articles 1727, and 1731 of the French Tax Code."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-FR","Non-submission or late submission of the VAT returns should be subject to a penalty of 10% of the amount of VAT due  (if no reminder is sent by the French Tax Authorities or within 30 days  following the receipt of such a reminder). If the return is not sent within 30 days upon the reminder, the penalty could be of 40% or even of 80% of the VAT amount due in case of discovery of a fraudulent activity (Article 1728 of the French Tax Code). In addition, late payment interest would be applicable (0.40% per month). \nReference to the above may be found in Articles 1727, IV-1 and 1728 of the French Tax Code."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-FR","Incomplete or incorrect information reported on French VAT returns and used for the determination of the VAT due are subject to a 40% penalty of the VAT amount due in case of bad faith. The penalty is increased to 80% in case of abuse of law or fraud or dissimulation of part of the price agreed upon in an agreement (Article 1729 of the French Tax Code). \nMinor infringements (with no impact on the VAT due) should however be punished by a penalty of EUR 15 (said penalties should reach a minimum of EUR 60 in order to be applicable and should not exceed a maximum of EUR 10,000) (Article 1729 B of the French Tax Code).\nReference to the above may be found in Articles 1727, IV-1, 1729 and 1729 B of the French Tax Code."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-FR","Any omission or incorrectness on invoices is subject to a penalty of EUR 15. The total amount of the penalties due for each invoice cannot exceed the quarter of the amount which is or should have been stated.\nReference to the above may be found in Article 1737 of the French Tax Code.                                                                                                                                                            "]

{"sheet":"Underlying Germany","index":13,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Germany"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-DE","In Germany there is a use and enjoyment rule applicable to the provision of:\n1. Telecommunications services and \n2. Broadcasting services\nfor supplies by a non- EU resident to non-VAT taxable persons who are not resident in Germany. These services are taxable in Germany when they are used or enjoyed in Germany. The rule is not applicable for  electronic services.\nReference to the above may be found in Section 3a para 6 N° 3 and para 5 N° 1 and N° 2 German VAT Act."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-DE","In Germany, the VAT on telecommunications, broadcasting and electronic services provided to non-VAT taxable persons, where reported under the MOSS, arises at the end of the relevant MOSS reporting period in which the supply takes place (i.e. at the end of the calendar quarter). \nNo Cash-accounting scheme is available for services reported under the MOSS. \nReference to the above may be found in the German VAT Act Section 13 para 1 N° 1 lit. e in connection with section 16 para 1b.\n"]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-DE","In Germany, continuous supplies of services are taxable in accordance with the general principles laid down in Directive 2006/112/EC. \nReference to the above may be found in the German VAT Act Section 13 para 1 N° 1 lit. a. and Section 13b para 3."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-DE","Germany has not implemented Art 80. VAT Directive 2006/112/EC. Instead, in Germany, based on a derogation according to Art 394 VAT Directive 2006/112/EC, the taxable amount of a supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may be deemed to be the cost price where the supply is made by a corporation or association of individuals to their shareholders, members or persons closely connected to these parties or by an individual enterprise to persons closely connected or by a taxable person to its employees or relatives of its employees and the cost price is higher than the agreed consideration (unless the agreed consideration represents the market rate).\nReference to the above may be found in the German VAT Act Section 10 para 5.\n"]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-DE","Bad debt relief is available in Germany. In case of total or partial non-payment, the taxable amount can be adjusted where:\n- the parties agree on a price adjustment\n- the supply will be withdrawn\n- the claim will become uncollectible (bad debts) - generally, if according to an objective assessment of the situation it is more likely than not that the customer will not pay or if the customer denies the claim. \nReference to the above may be found in Section 17 para 1 and para 2 No. 1 to 3 of the German VAT Act."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-DE","In Germany, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-DE","In Germany the standard VAT rate is 19%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-DE","Germany has not implemented rules under its domestic legislation whereby taxable persons are released from the payment of the VAT where the amount due is insignificant. However according to guidance published by the tax authorities amounts under EUR 1 will neither be collected nor refunded. Reference to the above may be found in BMF circular dated March, 22, 2001 (BMF IV A 4-S 0512-2/01)"]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-DE","There is no obligation under the German VAT act to issue an invoice with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons.\nReference to the above may be found in section 14 para 2 N° 2 sent 1 of the German VAT Act. "]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-DE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-DE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-DE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-DE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-DE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-DE","Germany has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-DE","There are no provisions which are applicable under a Stand-still Scheme in the German VAT legislation or subject to common practice in Germany that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-DE","N/A"]
[null,"VAT Treatment of vouchers"]
["VO-DE","There are no specific rules for vouchers in Germany.\nIn case the voucher clearly specifies the product that can be purchased (i.e. single purpose voucher), the provision of the voucher is treated as an advance payment. In case the use of the voucher is not clearly specified (multi-purpose voucher), the provision of the voucher is outside the scope of VAT.\nFollowing the CJEU case Lebara Ltd. (C-520/10), the German Ministry of Finance has issued the Decree dated September 24, 2012 regarding the supply of prepaid telephone cards: If the cards include all required information in order to use the telecommunication service and cannot be used for any other supplies, the provision of the card qualifies as a supply of telecommunication services. The supply is taxable at the time of supply of the card to the customer. In cases where the use is not clearly specified or a telecommunication credit card can also be used for other supplies of services than telecommunications services, the VAT becomes chargeable at the time of the actual supply. The actual supplier (e.g. telecommunication company) will be liable for the VAT. The taxable base is determined on the value of the services rendered."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-DE","The services by private schools or other institutions for general education or vocational training that are directly related to school and educational purposes, if the institution is certified according to the German constitutional law or if the responsible German state authority certified the institution, are exempt.\nFurthermore, the services made by non-employed (i.e. independent) teachers that are directly related to school and educational purposes rendered at universities or other public schools for general education or vocational training or at private schools and other institutions for general education or vocational training if the institution is certified by German constitutional law or the responsible German state authority, are also exempt.\nAdditionally, the VAT exemption is provided for educational and scientific lectures and courses by public institutions, academies, adult education centers or other non-profit institutions or professional associations.\nReference to the above may be found in section 4 N° 21 and N° 22 of the German VAT Act."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-DE","In Germany, activities that are subject to the German Race Betting and Lottery Act (in particular horse racing, lotteries and sport bets) are VAT exempt. The VAT exemption also applies where the lottery or bets are arranged online.\nReference to the above may be found in section 4 number 9 of the German VAT Act. However, gambling / betting is strictly regulated in Germany and the right to provide such services under the Race Betting and Lottery Act is granted on a case by case basis. \nIn case the VAT exemption does not apply, the VAT is due on the full amount paid by the gambler."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-DE","There are no further exemptions in the German VAT legislation which might be applicable to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Registration Process"]
["REG-DE","The MOSS registration must be filed electronically and the MOSS return must be filed via the platform https://www.elsteronline.de/bportal/Oeffentlich.tax.\nSpecific information has been published by the German Federal Tax Office on its homepage: (http://www.bzst.de/DE/Steuern_International/Mini_One_Stop_Shop/FAQ/faq_M1SS_node.html#faq524212)."]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-DE","\nThe competent tax authority is the German Federal Tax Office (Bundeszentralamt für Steuern): \nBundeszentralamt für Steuern\nLudwig-Karl-Balzer-Allee 2\n66740 Saarlouis\nPhone: +49 228 406-1200\n\nFurther details  have been made available by the German Federal Tax Office (Bundeszentralamt für Steuern) on its homepage: https://www.bzst.de/SharedDocs/Kontaktformular/DE/Steuern_International/Mini-One-Stop-Shop/M1SS_Kontakt_node.html"]
[null,"Appointment of a VAT Agent"]
["VA-DE","The appointment of a VAT agent who is empowered to take all actions related to administrative compliance such as filing MOSS returns on behalf of taxable person is possible in Germany.\nHowever, the appointment of a fiscal representative who is granted separate duties and rights under the German VAT Act is neither required nor possible."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-DE","There are no penalties or sanctions for not registering an entity or for a delayed registration as the MOSS is optional for entrepreneurs. However, the entrepreneur would have to register in all Member States of consumption."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-DE","Only applicable in cases where Germany is the Member State of consumption:\nLate-payment penalties are 1% per month of the outstanding amount. \nReference to the above may be found in section 240 of the German Fiscal Code. "]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-DE","Only applicable in cases where Germany is the Member State of consumption:                                                                                                                                                                                                                                                                                                                                                                                                         The tax authorities can apply enforcement measures, if the taxpayer does not comply with their obligations.\nIn cases of non-submission of a VAT return a coercive fine which can amount up to EUR 25,000 can be charged after previous warning.\nLate or non-filing penalties are maximum 10% of the assessed VAT amount or EUR 25,000 (at the discretion of the tax authorities).\nReference to the above may be found in section 152 (late filing penalty) and 328/329 (coercive fine) of the German Fiscal Code .\nFurthermore, late or non-filing can result in interest payable (0.5% per month on the \"arising\" VAT). \nReference to the above may be found in section 233a, 235, 238 (interest) of the German Fiscal Code. Premedidated late or non-filing can result in criminal proceedings (tax evasion).  Reference to the above may be found in section 369, 370, 371 and 398a (criminal proceedings) of the German Fiscal Code."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-DE","Only applicable in cases where Germany is the Member State of consumption:\nIncomplete or incorrect tax returns can cause interest (0.5% per month on the \"arising\" VAT).\nReference to the above may be found in section 233a, 235, 238 (interest) of the German Fiscal Code. Premedidated late or non-filing can result in criminal proceedings (tax evasion). Reference to the above may be found in section 369, 370, 371 and 398a (criminal proceedings) of the German Fiscal Code."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-DE","Only applicable in cases where Germany is the Member State of consumption:\nIf the taxpayer issues an invoice which shows a higher VAT amount than actually arises, the taxpayer is liable to pay the respective VAT to the Tax Authorities. Furthermore, the recipient of an incorrect invoice is not entitled to claim the respective input VAT from the incorrect invoice as far as it exceeds the correct VAT. \nThe tax authorities can take enforcement measures, if the taxpayer does not comply with its accounting obligations.\nMonetary fine of up to EUR 5.000 arise in case of non-compliance with archiving requirements.\nReference to the above may be found in Section 14c and 26a of the German VAT Act."]

{"sheet":"Underlying Greece","index":14,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Greece"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-GR","In Greece, there is a use and enjoyment rule applicable to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. Accordingly, if the place of supply is a non-EU country (i.e where the recipient is located or has his permanent/habitual residence outside Greece), but the service is used and enjoyed in Greece, it will be taxable in Greece.  The service will be considered to be used and enjoyed in Greece, if the customer is in Greece at the time of supply. Reference to the above may be found in the Greek VAT Code - Article 14 para 13&15 of L. 2859/2000, as amended by art. 104 of L.4316/2014."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-GR","In Greece, telecommunications, broadcasting and electronic services become taxable at the earliest of when the services are completed or when the respective record (i.e. invoice or retail receipt) is issued.\nReference to the above may be found in the Greek VAT Code - Article 16 para 1&2 L.2859/2000. The cash accounting scheme does not apply to supplies towards retail customers, thus not to services under MOSS. Reference to the above may be found in the Greek VAT Code -Article 39B para 4 L.2859/2000. "]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-GR","In Greece, continuous supplies of services are taxable at the earliest of when the relevant record (invoice or retail receipt) is issued or the supply is completed. \nFor continuous supplies of services, a retail receipt should generally be issued when part of the consideration becomes due and for the part of the service already performed (e.g. on a monthly, quarterly etc. basis). An invoice should be issued up to the 15th day of the month following the period in which part of the consideration became due and for the part of services already supplied.\nReference to the above may be found in the Greek VAT Code Article 16 para. 2 of L.2859/2000 and article 13 of L.4308/2014 Greek GAAP Code."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-GR","Greece has not implemented provisions in its VAT legislation pursuant to which the taxable amount (of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons) may be deemed to be the open market value."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-GR","In Greece, bad debt relief is not available with respect to the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-GR","Telecommunications, broadcasting and electronic services are subject to 23% VAT. However, in case of the supply of the above mentioned services where both the supplier is established in specific Greek islands (those belonging in the prefecture of Lesvos, Chios, Samos, Dodecanese, the Cyclades and the islands of Thasos, Samothrakes, North Sporades and Skyros) and the service is executed/materialised within these islands VAT becomes chargeable at a 16% (regular VAT rate reduced per 30%). Because of these two required conditions, in practice, such a rate may not apply to MOSS servises. \nReference to the above may be found in the Greek VAT Code, Article 21 of L.2859/2000 and Law 4336/2015."]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-GR","In Greece the standard VAT rate is 23%. In Lesvos, Chios, Samos, Dodecanese, the Cyclades and the islands of Thasos, Samothrakes, North Sporades and Skyros a 16% rate is applicable (standard VAT rate reduced per 30%). The reduced rates are to be gradually waived as from:  01 October 2015 for developed, in terms of tourism, islands with higher income per capita, but with the exemption of isolated islands, 01 June 2016 for less developed islands, but with the exemption of isolated islands, 01 January 2017 for isolated islands. "]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-GR","Any debit balance arising upon submission of the periodic VAT return is payable to the Greek State when higher than EUR 30. When lower than EUR 30, the balance is carried forward to the following tax period. However, in accordance with the newly introduced provision, such relief is not available with respect to services under MOSS. \nReference to the above may be found in 38 para. 6 of L.2859/2000 and 47b para. 8 of the Greek VAT Code."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-GR","In Greece, generally speaking, an invoice  should be issued for any type of supplies.  With respect to services (including telecommunications, broadcasting and electronic services) provided to an non - VAT taxable persons, the relevant law states that a retail receipt may be issued instead (or any other record with the same content). In practice,  a special  \"Billing Note\" is issued with respect to such supplies which includes the mandatory details of a retail receipt. \nNo specific guidelines regarding services reported under the MOSS have been issued to date.\nReference to the above may be found in Article 8 and 12 of L.4308/2014 Greek GAAP Code."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-GR","Retail receipts issued in Greece must contain the date of issuance, the sequential number, the supplier's tax identification/VAT number and his full particulars (i.e. name and address), the gross sale value and the corresponding VAT rate. In particular the retail receipts relating to the provision of telecommunications services should also include the customer's name, address and tax identification number or the number of police identification in the absence of a tax identification number. Retail receipts can be in any language, but it should be expected that a translation in Greek may need to be provided promptly upon request of the competent tax authorities. \nReference to the above may be found in Article 3 par.7 , 5 par. 17 and 12 par. 2 of L.4308/2014."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-GR","With respect to services, a retail receipt is issued upon  completion of the supply. In case of continuous services (telecommunications, broadcasting and electronic services) a retail receipt may be issued when the consideration becomes partially due for the part of the supply  that has already been performed but no later than completion of the entire supply.  \nNo specific guidelines regarding services reported under the MOSS have been issued to date. \nReference to the above may be found in Article 13 of L.4308/2014."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-GR","In Greece no summary retail receipts can be issued for the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-GR","Retail receipts can be issued and delivered electronically in Greece. The authenticity of orign and the integrity of content must be secured from issuance to end of mandatory archiving period.\nReference to the above may be found in Article 14 L.4308/2014 of the Greek GAAP Code."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-GR","Upon conditions, it is possible to issue batches of electronic retail receipts in Greece with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons .\nReference to the above may be found in Article 14 para. 4 L.4308/2014 Greek GAAP Code."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-GR","According to Article 38 of the new Tax Procedures Code (L. 4174/2013) introduced in the Greek tax legislation, a general anti-avoidance rule. According to this rule, the Tax Administration may disregard any artificial arrangements or series of arrangements that aim to tax avoidance and lead to a tax benefit. Although, no guidelines have been issued so far by the Tax Administration as to the content and application of the provision, the rule is quite general and it would appear to cover a series of schemes aiming to tax avoidance."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-GR","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-GR","There are no provisions which are applicable under a Stand-still Scheme in the Greek VAT legislation or subject to common practice in Greece that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-GR","The Greek VAT code includes specific provisions merely regarding prepaid telecommunication (phone) cards and similar cases. In particular, the taxable amount in this case shall be the retail price (the nominal value) reduced by the VAT amount due. The VAT due shall be remitted to the Greek State by the telecom operator at the time the cards are supplied. The intermediary supplies made by other taxable persons should be regarded as VAT exempt with input VAT recovery right.\nReference to the above may be found in Article 19 para. 9 of L.2859/2000 of the Greek VAT Code."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-GR","As per Annex VII and Article 21 para 1 of the Greek VAT Code L.2859/2000, e-learning services are included in the indicative list of the electronically supplied services and therefore are treated as such and are subject to the standard Greek VAT rate. \nE-learning services are exempt from VAT when supplied by a public body or when they refer to pre-school education (regardless of the supplier). E-learning services supplied by private institutions may be exempt upon strict conditions.\nReference to the above may be found in article 22 of the Greek VAT Code L.2859/2000"]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-GR","As per Annex VII and Article 21 para 1 of the Greek VAT Act L.2859/2000,  gambling activities are included in the indicative list of the electronically supplied services and therefore are treated as such and are subject to the standard Greek VAT rate. e-Gambling activities can be exempted from VAT with no right to deduct input VAT, as long as they are performed by bodies, regulated by the Gambling Committee, in accordance with the Greek Act on Gambling.\nReference to the above can be found in art. 22 of the Greek VAT Code.\nThere is no written guidance in Greece as regards the VAT treatment of bonus points/credits earned in relation to e-gambling activities. "]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-GR","There are no further exemptions in the Greek VAT legislation under which the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may fall."]
[null,"VAT Registration Process"]
["REG-GR","Registration under the MOSS can be made via the portal of the Greek Tax Authorities (TaxisNet). \nRegistration applications can be submitted online, following the links below:\nUnion scheme (direct link) : https://www1.gsis.gr/sgsisapps2/moss-web/\nNon-Union scheme (direct link) : https://www1.gsis.gr/sgsisapps2/moss-web/public/ldapRegistration.html\nor through the MOSS application link : http://www.gsis.gr/gsis/info/gsis_site/Services/Epixeiriseis/moss.html\nValidation of the registration applications will be forwarded to the competent tax authority for final review and approval."]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-GR","Access point: www.gsis.gr/gsis/info/gsis_site/Services/Epixeiriseis/moss.html\nIn case of MOSS related queries, the supplier should contact:\nThe Hellenic Republic\nMinistry of Finance, General Secretariat of Public Revenue,                                                                                                                                                                                                                                                                                                                                                                                                           General Directorate of Tax Administration,                                                                                                                                                                                                                                                                                                                                                                                                                                                         Directorate of Audits,  Department of Administrative Cooperation and exchange of Information in the field of VAT, \nSina 2-4\n10672 Athens\nGreece  Tel: (+30) 2103640076  Email: cloel@mofadm.gr"]
[null,"Appointment of a VAT Agent"]
["VA-GR","In case the supplier registeres for MOSS in Greece, the appointment of a VAT representative is not required. Since MOSS registration is not mandatory, if the supplier is not MOSS registered, he will be obliged to acquire a VAT number in Greece either through the appointment of a VAT representative or electronically.  "]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-GR","For late (voluntary) registration for  VAT purposes, a EUR 100 penalty applies.\nFor non-registration the penalty is EUR 2,500. Since registration under MOSS is not mandatory this penalty is actually imposed due to failure to registrer for VAT purposes in Greece.\nReference to the above may be found in Article 54 of L.4174/2013 (Greek Tax Code of Procedures)."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-GR","There is no penalty for late payment of VAT (penalty has been waived through article 19 of law 4321/2015. \nIn case of late payment or non-payment of the VAT due, the taxpayer must pay interest calculated on the VAT due from the end of the statutory deadline until the date of payment. The applicable interest rate is determined by the European Central Bank main refinancing operations interest rate plus 8,51 points annually (Ministry of Finance documents ΔΠΕΙΣ 1198598 ΕΞ 31.12.2013). In case of several penalties applicable for the same infringement, the highest prevails.\nReference to the above may be found in Articles 53  of L.4174/2013 (Greek Tax Code of Procedures).\n"]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-GR","In case of non-submission and/or late submission of VAT returns a procedural penalty (EUR 250 or EUR 500) applies depending on the books kept by the business (single or double entry books). Reference to the above may be found in Articles 54 of L.4174/2013 (Greek Tax Code of Procedures).                                                                                                                                                                                                                                                                                    Moreover, according to article 58 par. 2 of the same law, in case of non-submission of a VAT return, a penalty equal to the amount of tax due on the VAT return is charged.                                                                                         Finally according to art. 62 par. 6 of L.4174/2013 in case of several penalties applicable for the same infringement (like the above mentioned), the highest penalty prevails.\nReference to the above may be found in Articles 54 of L.4174/2013 (Greek Tax Code of Procedures)."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-GR","In the case of inaccurate tax returns assessed in the context of a tax audit, additional surcharges are imposed on the adjusted amount as follows:\n- In cases where the adjusted amount ranges from 5% to 20% of the tax due based on the inaccurate tax return, additional tax is imposed at a rate of 10% on the amount of the adjusted amount;\n- In cases where the adjusted amount exceeds the 20% of the tax due based on the inaccurate tax return, additional tax is imposed at a rate of 30% on the amount of the adjusted amount;\n- In cases where the adjusted amount exceeds the 50% of the tax due based on the inaccurate tax return, additional tax is imposed at a rate of 100% on the amount of the adjusted amount if it can be proved that the inaccuracy was intentional. \nReference to the above may be found in Article 58 of L.4174/2013 (Greek Tax Code of Procedures)."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-GR","In case of general non-compliance (e.g. wrong invoice) a procedural penalty (EUR 250 or EUR 500) applies depending on the books kept by the business (single or double entry) per infraction and capped at EUR 30,000 per tax audit. In cases of repeated violations additional penalties (up to fourfold of the initial penalty) may be imposed. \nReference to the above may be found in Article 54 of L.4174/2013 (Greek Tax Code of Procedures).\n\nWith respect to non issuance or inaccurate issuance of records (invoice or retail receipt), if the concealed value is at least Euro 5,000,  there will be a penalty equal to 40% of the concealed value with a minimum amount of Euro 2.500, plus 50% of VAT amount that was not paid due to non issuance or inacurate issuance.\nReference to the above may be found in Article 55 of L.4174/2013 (Greek Tax Code of Procedures)."]

{"sheet":"Underlying Hungary","index":15,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Hungary"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-HU","In Hungary, there are no use and enjoyment rules applicable with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons in accordance with Article 59a of Directive 2006/112/EC."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-HU","Hungary does not apply the provisions provided for in Article 66 of the VAT Directive with respect to supplies to non-VAT taxable persons.\nCash accounting scheme can only be applied by taxable businesses established in Hungary.\nRules for cash accounting are detailed under Sections 196/A-196/G."]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-HU","In Hungary, for continuous supplies of services (where the respective period exceeds 12 months), the supply is to be regarded as being completed at least on the last day of the 12th month following the beginning of the supply. \nReference to the above may be found in the Hungarian VAT Act Section 58 (3) b)."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-HU","In Hungary, the taxable amount of a supply of telecommunications, broadcasting and electronic services provided to a connected party is the open market value: \n- where the consideration is disproportionately lower than the open market value, the supplier does not have right to deduct the full amount of input VAT and the supply is exempt from VAT under Sections 85 (1) 86 (1) and 87 of the Hungarian VAT law (i.e. education, gambling and certain broadcasting services); \n- where the consideration is disproportionately higher than the open market value and the supplier does not have right to deduct the full amount of input VAT.  \n- where the consideration is disproportionately lower than the open market value and the customer does not have the right to deduct the full amount of input VAT\nThe open market value is not applicable if the consideration is established by national legislative measures.  \nThe parties are deemed to be connected especially if they are relatives or operate under common ownership, membership or management and also, if there is an employment relationship between them.\nReference to the above may be found in the Hungarian VAT Act Section 67. The definition for connected (non-independent) parties may be found in Section 259, point 13."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-HU","In Hungary, bad debt relief is not available. "]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-HU","In Hungary, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-HU","In Hungary the standard VAT rate is 27%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-HU","Hungary has not implemented rules under its domestic legislation whereby taxable persons are released from the payment of the VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-HU","There is an obligation in Hungary to issue an invoice with respect to the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons.\nHowever, if the services fall under the exemptions set out in Sections 85 (1) and 86 (1) of the Hungarian VAT Act (i.e. education, gambling and certain broadcasting services), the issuance of an accounting document is enough (instead of issuing an invoice). If the customer pays for the service in cash or cash equivalent without requesting an invoice from the supplier, the latter may issue a receipt (instead of an invoice). This rule can be applied if the consideration including VAT does not exceed HUF 900,000.\nReference to the above may be found in Sections 159(1), 165(1), 165 (3) b) and 166 (1) of the Hungarian VAT Act.  "]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-HU","In Hungary, invoices may be issued in any spoken foreign languages. If the invoice is not issued in Hungarian, the Tax Authority may request for the official translation of the invoice in the course of a tax audit. Receipts may only be issued in Hungarian (Section 178 (4) of the VAT Act). \nInvoices have to contain the information listed in Article 226 of the VAT directive with the following specificities: \n- serial number of the invoice (Please note that this differs from the practice of other EU countries. In Hungary, the sequential numbering has to be continuous based on the taxable persons VAT identification number. This means that if a company has several VAT registrations, it should set up separate invoice numbering). \nReference to the above may be found in Sections 169 of the Hungarian VAT Act.   \nA receipt should detail the date of issue; a sequential number; the name, address and VAT identification number of the supplier; the consideration (including VAT). Reference to the content of receipt may be found under Section 173 (1) of the Hungarian Act on VAT."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-HU","In Hungary, invoices must be issued within 15 days following the date of the supply if the invoice contains VAT charged or the supply is made via a vending machine. If the customer pays in cash or cash equivalent, the invoice must be issued immediately. In case of summary invoices, the deadline for issuing the invoice shall be calculated from the end of the calendar month or from the last day of the tax period pertaining to the supplier.\nReference to the above may be found in Section 163 (2) and 164 (4) of the Hungarian VAT Act."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-HU","In Hungary, summary invoices are allowed to be issued for the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. Summary invoices may include supplies for which VAT is to become chargeable during a period longer than one calendar month but no longer than the tax period of the supplier. \nReference to the above may be found in Section 164 (2) of the Hungarian Act on VAT."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-HU","Electronic invoicing with respect of the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons is possible. \nAccording to the definition of the Act on VAT, invoices sent by the supplier and received by the customer electronically shall qualify as e-invoices provided that the major principles (authenticity of origin, legibility, integrity of the content) are ensured and the other general invoicing requirements set by the Act on VAT are fully met.\nCurrently, e-invoices can be issued in the following ways:\n(1) in the EDI system (\"EDI invoices\");\n(2) with qualified electronic signature (\"PKI invoices\"); or \n(3) alternatively, following 1 January 2013 taxpayers can choose to apply other e-invoicing schemes that meets the requirements set by the legislation.\nPlease note that suppliers are entitled to issue e-invoices only if their customers gave their consent to use e-invoicing where the consent can be implied without being stated. However, as for EDI invoices, the parties are obliged to conclude a written agreement in advance. Receipts can be issued electronically as well, however e-receipt is not subject to acceptance of the recipient. \nThere are several guidelines in the Hungarian law that must be followed by the parties upon the issuance and acceptance of e-invoices. (Section 175 (5) of the VAT Act) \nReference to the above may be found in Section 175 (1)-(3) of the Hungarian VAT Act. \nDefinition of e-invoices is regulated by Section 259 point 5 in the VAT Act."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-HU","It is possible to issue batches of electronic invoices in Hungary with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons, provided that the information relevant to all these invoices can be made accessible. \nReference to the above may be found in Section 175 (6) of the Hungarian VAT Act. "]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-HU","Hungary has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-HU","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-HU","There are no provisions which are applicable under a Stand-still Scheme in the Hungarian VAT legislation or subject to common practice in Hungary that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-HU","In Hungary, prepaid telephone cards are to be taxed upon sale.\nReference to the above may be found in Section 56 of the Hungarian VAT Act. \nOn the other hand, prepaid credit for mobile phones (mobile payment services) are taxed only at the time the credit is used.\nReference to the above may be found in Section 9 (2) b) and Section 13 (3) of the Hungarian VAT Act. \nThere is no definition of vouchers in the Hungarian VAT Act. Each transaction has to be assessed for VAT purposes on a case by case basis. "]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-HU","In Hungary, education provided by certain public institutes (e.g. college and university) or foreign cultural institutions operating in Hungary are VAT exempt, with no right to input VAT deduction. \nThe exemption is to be applied with regard to adult education related courses listed in the National Qualifications Register and for training courses provided by institutions accredited in accordance with the Hungarian Act on Adult Education, for certain language proficiency examinations and for scholastic competition.  \nReference to the above may be found in Section 85 of the Hungarian VAT Act."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-HU","Gambling activities provided either online or in lottery stores (including bets) are exempt from VAT with no right to input VAT deduction.                                                                                                                                                 Reference to the above may be found in Section 86 of the Hungarian VAT Act.                                                                                                                                                                                                                                                                                                                                                                                           In order to provide online gambling services covered by the Act on Gambling activities – as it is a non-liberalised activity. \nA provider must have a concessions right and have an authorisation from the National Tax and Customs Administration (NTCA). \nAccording to the above cited rules, if an online gambling operator established in Hungary or abroad provides online gambling services covered by Section 2 paragraph (2a) of the Act on Gambling activities to customers established in Hungary without authorisation of the NTCA, this activity shall be regarded as illegal even if the operator holds a valid online gambling operation licence issued by another State."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-HU","An exemption is applicable to broadcasting services provided by public bodies.\nReference to the above may be found in Section 85 of the Hungarian VAT Act."]
[null,"VAT Registration Process"]
["REG-HU","Taxable persons registered in Hungary shall register via the Government portal using ''Client Gate'' (\"Ügyfélkapu\" in Hungarian) by choosing option \"Union scheme\".  Those taxable persons not established in the EU should follow option \"non-Union scheme\". Upon registration (\"Képviseleti fiók nyitása\") an activation link is sent to the e-mail address provided by the applicant through which access to the MOSS portal shall be activated. Following successful activation, the portal can be accessed by the e-mail address and password allocated to the taxable person. The following information is to be provided to the Hungarian Tax Authority upon MOSS registration: \nI. Taxable persons not established in the EU (non-Union scheme):  \na) Company's name, trading name of the company if different from the company name, full postal address, email address and website of the taxable person, name and phone number of the contact person, BIC number \nb) National tax number, if any \nc) Country in which the taxable person has his place of business \nd) IBAN or OBAN number \ne) Electronic declaration that the taxable person is not registered for VAT within the Union \nf) Date of commencement of using the scheme \nII. Taxable person established in Hungary (Union scheme)  \na) Company's name, trading name of the company if different from the company name, full postal address, email address and website of the taxable person, name and phone number of the contact person, BIC number \nb) Tax identification number in Hungary \nc) Full postal address of fixed establishment(s) situated in other Member States of the European Community \nd) VAT identification number issued to the taxable person by any Member State of the European Community where the taxable person is not established\ne)VAT identification number issued by any Member State of the European Community where the taxable person's fixed establishment is located, or tax reference number in the absence thereof \nf) Country where the taxable person is established, if established outside the territory of the European Community.\ng) Date of commencement of using the scheme \nh) IBAN number\nReference to the information to be provided can be found in Schedule Nr. 10 to the Hungarian Act on Tax Procedures."]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-HU","Access to the mini one stop shop is available via the official website of the Hungarian Tax Authority: https://moss.nav.gov.hu                                                                                                                                                                          Helpdesk: kh.moss_help@nav.gov.hu"]
[null,"Appointment of a VAT Agent"]
["VA-HU","There is a possibility to appoint a tax representative for those taxable persons not established in Hungary. \nReference to the above may be found under Section 7(1), 7(2), 9(1) of the Hungarian Act on Tax Procedures. "]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-HU","For non-registration and late registration a default penalty up to HUF 500,000 applies.\nReference to the above may be found in the Hungarian Act on Tax Procedures Section 172 (1) a) and c)."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-HU","For late payment of VAT:\n• The tax authorities may charge a tax penalty of  50% of the tax due. The amount of penalty may be reduced or cancelled ex officio or upon request under special and equitable circumstances if it is clear from the circumstances that the taxpayer or his representative , employee , member or agent has acted with due care in the given circumstances. All circumstances of a case shall be taken into consideration when reducing a tax penalty. An interest of 1/365 of twice the base rate of the Hungarian National Bank per day should be paid from the original due date and to a maximum of 3 years. Under special and equitable circumstances, the tax authority may postpone the due date for tax payment or the date of eligibility, ex officio or upon request.\nFor non-payment of VAT:\n• The tax authorities will levy a tax penalty up to 50% and will request the taxpayer to pay late payment interests.  \nReference to the above may be found in Sections 165 (1) ,(2), 170 (1), 170 (2) and 171 (3) of the Act on Tax Procedures."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-HU","In cases of non-submission and/or late submission of VAT returns, a default penalty up to HUF 500,000 per tax return may be levied. \nIn cases where several tax returns are involved, the practice of tax authorities is that they charge a maximum default penalty of HUF 500,000 only once, however in theory it is possible to charge the default penalty of HUF 500,000 per VAT return.\nReference to the above may be found in the Hungarian Act on Tax Procedures Section 172 (1) b) and c)."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-HU","For incomplete or incorrect VAT returns the default penalty can be up to HUF 100,000. If a VAT return is filed late and it is also incorrect, the taxable person may be sanctioned only for the late filing.\nReference to the above may be found in the Hungarian Act on Tax Procedures Section 172 (10)."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-HU","For incorrect VAT invoices (e.g. sequence numbering rule or formal requirements are not met) the Tax Authority is entitled to levy a default penalty up to HUF 500,000. For failing to meet the obligation to issue an invoice or a receipt, or issuance of an invoice or a receipt for an amount other than the actual consideration received, the Tax Authority is entitled to levy a default penalty up to HUF 1,000,000.\nReference to the above may be found in the Hungarian Act on Tax Procedures Section 172 (1) e) and 172 (2).  \n"]

{"sheet":"Underlying Ireland","index":16,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Ireland"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-IE","In Ireland, there are use and enjoyment rules applicable to the supply of telecommunications services, radio or television broadcasting services to non-VAT taxable persons. Accordingly: \nWhere the place of supply is outside the EU but the service is used and enjoyed in Ireland, these services will be subject to Irish VAT.\nReference to the above may be found in Section 35(3) of the Irish VAT Consolidation Act 2010. \nIn addition, there are use and enjoyment rules applicable to the provision of telecommunications services by a taxable person established in Ireland to a non-VAT taxable person.  Accordingly:\nWhere the place of supply is outside the EU but the service is used and enjoyed in Ireland, these services will be subject to Irish VAT.\nReference to the above may be found in Section 35(4) of the VAT Consolidation Act 2010."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-IE","In Ireland, the general rule is that services become taxable when they are supplied (Section 74(1)(d) of the VAT Consolidation Act 2010).\nA cash accounting scheme is available in Ireland according to which suppliers can account for VAT on the basis of the moneys received if 90% of the provider's turnover is derived from taxable supplies to customers who are not VAT registered, or alternatively if the suppliers annual turnover is less than EUR 2 million. This applies regardless of whether the VAT registered person is Irish established or a non-established trader.\nReference to the above may be found in the Section 80 of the Irish VAT Consolidation Act 2010. In the case of advance payments for services the tax becomes due when payment is made (Section 74(2) of the VAT Consolidation Act 2010 refers)."]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-IE","In Ireland, there is a special rule in relation to a continuous supply of telecommunications services supplied to non-VAT taxable persons. In such circumstances the tax becomes due at time of issue of a statement of account, which must be issued at least once every three months. \nReference to the above may be found in the Sections 74 1(c) of the VAT Consolidation Act 2010."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-IE","The Revenue Commissioners may determine that the consideration for a supply is deemed to be the open market value where:\n- the consideration is lower than the open market value where the recipient is not entitled to any deduction, or is not entitled to full deductibility on that supply, or is a flat-rate farmer; \n- the consideration is higher than the market value where the supplier does not have full input VAT recovery.\nThe consideration for supplies may also be determined to be the open market value where the supplier and the recipient of the supply are connected persons.\nReference to the above may be found in the Section 38 of the VAT Consolidation Act 2010.\n"]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-IE","Bad debt relief is available in Ireland provided that all efforts to recover the debt have been made and the debt is written off in the statutory accounts.  \nReference to the above may be found in the Section 39 (2) and (3) of the VAT Consolidation Act 2010."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-IE","In Ireland, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-IE","In Ireland the standard VAT rate is 23%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-IE","Ireland has not implemented rules under its domestic legislation whereby taxable persons are released from the payment of the VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-IE","In Ireland, there is no obligation to issue a VAT invoice with respect to the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-IE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-IE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-IE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-IE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-IE","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-IE","Ireland has not implemented any specific rules or anti-avoidance measures that directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. However, the general anti-avoidance provisions under Section 811 of the Taxes Consolidation Act 1997 do apply."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-IE","There are no provisions which are applicable under a Stand-still Scheme in the VAT legislation or subject to common practice in Ireland that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-IE","N/A"]
[null,"VAT Treatment of vouchers"]
["VO-IE","In Ireland, vouchers are generally taxable on redemption on the redeemable value.  However, where the consideration paid exceeds the redeemable value of the voucher, VAT is payable on the excess consideration over the redeemable value upon sale of the voucher.  The general rule will still apply to the consideration which represents the redeemable value.   A further exception arises where vouchers are purchased and sold within a supply chain in the State. In that case, VAT applies on each supply and does not arise upon redemption of the voucher.  Voucher is not defined in legislation but the legislation refers to a \"coupon, stamp, telephone card, token or voucher which has a redeemable value”.  Telephone cards are treated in the same manner as vouchers.\nReference to the above may be found in Section 43 of the VAT Consolidation Act 2010.\n"]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-IE","Educational services including vocational training or retraining are VAT exempt without input deduction in Ireland when provided by educational establishments recognised by the State. Educational training or retraining of a similar kind when provided by other persons is also VAT exempt.                                                                                                                                                                                                                                                                                                     Reference to the above may be found in Schedule (1), part 1, para 4(3) of the VAT Consolidation Act 2010.  Information regarding the criteria for exemption is set out in the VAT and Education and Vocational Training and Retraining Services leaflet (http://www.revenue.ie/en/tax/vat/leaflets/vat-and-education.html). Where eLearning activities fulfil the relevant criteria they can qualify for the exemption and are regarded as electronic services where the service provided is automated with little or no human intervention."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-IE","Betting is an exempt activity where the outcome of an event (horse race, dog race, football match and national lottery numbers) is unknown with the odds being set by a bookmaker.\nReference to the above may be found in Schedule (1), part 2, para 10 of the Irish VAT Consolidation Act 2010.  This exemption extends to online betting. \nGaming is taxable at the standard rate.  “Gaming” means playing a game, whether of skill or chance or partly of skills and partly of chance, for stakes hazarded by the players (e.g. roulette, bingo, blackjack etc.) which contrasts with bets on the outcome of sports events.  The supply of such games of chance delivered over a network or an electronic interface (“eGaming”) is taxable in Ireland at the standard rate of VAT.   The net revenue actually received by the eGaming operator is taxable. Bonuses, free plays and other promotional discounts as part of eGaming activities are excluded from any calculation of the consideration on which VAT is due.  \nFurther information on eGaming may be found in Revenue eBrief 104/14 (http://www.revenue.ie/en/practitioner/ebrief/archive/2014/no-1042014.html)\n and eBrief 18/15 (http://www.revenue.ie/en/practitioner/ebrief/2015/no-182015.html)."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 &135 (General)"]
["AE-IE","There are no further exemptions in the Irish VAT legislation under which the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may fall."]
[null,"VAT Registration Process"]
["REG-IE","Revenue's VAT MOSS system is available for online registration.  EU businesses may submit their registration details via the My Services section of their ROS account.  Non-EU businesses may apply via the following link  https://www.ros.ie/vatmoss-web/vatmoss.html .  Any business wishing to register for MOSS in Ireland may contact the VAT MOSS helpdesk for further information using the following details:\nEmail: mossnsd@revenue.ie\nOutside of Ireland: +353 42 9353 315 / +353 42 9353 347\nFurther information may also be found on the Irish Revenue website at http://www.revenue.ie/en/tax/vat/moss/index.html\n"]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-IE","Contact details for all Revenue offices are available on the Revenue website (www.revenue.ie) with specific contact details for MOSS or 2015 Place of Supply enquiries.\nThe Irish MOSS and 2015 POS Place Of Supply webpages have been up and running since April 2014 and are constantly updated. Registration for MOSS has been open for local and non-established businesses since 14 September 2014. "]
[null,"Appointment of a VAT Agent"]
["VA-IE","The Irish legislation does not require the appointment of a VAT agent by non-established businesses."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-IE","In Ireland, the fixed penalty for non-registration or for late registration is EUR 4,000. The application of a penalty is not automatic and is subject to the Care and Management Provisions. Tax geared penalties for deliberate default can also be applied, where appropriate.\nReference to the above may be found in Section 115 and 116 of the VAT Consolidation Act 2010."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-IE","In Ireland, for failure to charge and pay VAT to the Irish Revenue, the fixed penalty is EUR 4,000. The application of a penalty is subject to the Care and Management Provisions and the discretion of the Revenue official dealing with the case.\nReference to the above may be found in Section 115 of the Irish VAT Consolidation Act 2010.\nFailure to comply with MOSS rules in relation to payment dates can result in exclusion from MOSS resulting in a requirement to register in each Member State in which traders have customers.  "]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-IE","In Ireland, the fixed penalty for late or non-submission of VAT returns is EUR 4,000. The application of a penalty is not automatic and is subject to Irish Care and Management Provisions and the discretion of the Revenue official dealing with the case.\nReference to the above may be found in Section 115 of the Irish VAT Consolidation Act 2010. Failure to comply with MOSS rules in relation to return filing dates can result in exclusion from MOSS resulting in a requirement to register in each Member State in which traders have customers."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-IE","In Ireland, the fixed penalty for incomplete or incorrect VAT returns is EUR 4,000. The application of a penalty is not automatic and is subject to Irish Care and Management Provisions and the discretion of the Revenue official dealing with the case. The penalty can be significantly higher in a formal audit or investigation context.\nReference to the above may be found in Section 115 and 116 of the Irish VAT Consolidation Act 2010."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-IE","In Ireland, the fixed penalty for non-compliance with invoicing and accounting obligations is EUR 4,000. The application of a penalty is not automatic and is subject to Irish Care and Management Provisions  and the discretion of the Revenue official dealing with the case. Note that an accountable person is not obliged to issue a VAT invoice with respect to the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons.\nThe penalty can be significantly higher in a formal audit or investigation context.\nReference to the above may be found in Section 115 and 116 of the Irish VAT Consolidation Act 2010."]

{"sheet":"Underlying Italy","index":17,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Italy"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-IT","In Italy, use and enjoyment rules are applicable to telecommunications and broadcasting services provided to non-VAT taxable persons.\nOn the basis of the Legislative Decree n. 42 dated 31 March 2015, telecommunications and broadcasting services provided to an Italian customer are not subject to Italian VAT if the service is used and enjoyed outside of the EU (Art. 7-sexies (1) (g) of DPR 633/72). Thus, only paragraph a) of article 59a has been implemented."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-IT","In Italy, the basic time of supply for goods and services is the earliest of the following events: the delivery of goods; the performance of services; or receipt of full or partial payment. "]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-IT","In Italy, continuous supplies of services are taxable in accordance with the general principles laid down in Directive 2006/112/EC."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-IT","N/A"]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-IT","In Italy, a bad debt relief claim can be made in those cases where the customer is in bankruptcy or other similar official procedures (e.g. foreclosure, etc.). Bad debt relief can be claimed when the bankruptcy or similar procedure is completed and there is no chance for the supplier to recover the debt. The supplier can issue a credit note to recover the VAT, within the filing of the VAT return of the second year following the year in which the procedure is completed. VAT cannot be reduced after one year from the date of the time of supply, when reduction depends on supervening agreement between the parties. Reference to the above may be found in the Italian VAT Act, Article 26."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-IT","In Italy, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. \nThe VAT rate on e-books has been reduced from 22% to 4% with effect from 1 January 2015 ."]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-IT","In Italy the standard VAT rate is 22%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-IT","In Italy, no payment is due where the annual VAT payable is lower than EUR 10,33.\nReference to the above may be found under DPR n. 126 of 16th April 2003, art. 3."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-IT","A taxable person established in Italy is not required to issue an invoice with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons having their domicile or residence in Italy, unless expressly requested by the customer within the time of supply.\nReference to the above may be found in Article 22 of the Italian VAT Act.\nFor cross-border supplies, on the basis of the Legislative Decree n. 42 dated 31 March 2015 on telecommunications, broadcasting and electronic services, the exemption from invoicing is also expressly mentioned for non EU suppliers of services that are registered in Italy under the non-Union Scheme (new art. 74-quinquies of DPR 633/72) and for non-EU VAT taxable subjects that are registered for MOSS in an EU Member State (other than Italy) and for VAT taxable subjects established in the EU that are registered for the MOSS in the EU Member State of their establishment (new art. 74-septies of DPR 633/72) and for VAT taxable subjects established in Italy supplying services to non taxable persons domiciled or resident in EU Member States other than Italy (new art. 74-sexies of DPR 633/72) ."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-IT","The supplier, unless exempt, should issue an invoice in accordance with the Italian VAT legislation. A simplified invoice may be issued under certain conditions (e.g. amount not higher than EUR 100, etc.).\nThe invoice can be issued in a foreign language, but an Italian translation must be provided upon request from the Italian Tax Authorities.\nReference to the above may be found in Article 21 of the Italian VAT Act."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-IT","As per the Italian VAT legislation, there are no specific provisions regarding the time limit for issuing an invoice in relation to the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. \nReference to the above may be found in Articles 21, 21bis and 22 of the Italian VAT Act.\nSpecial rules apply for the pre-paid telecommunication traffic (e.g. pre-paid cards) where the VAT is applied by the supplier at the time the pre-paid traffic is sold (i.e. the pre-paid card is delivered to the customer who pays immediately the consideration).\nReference to the above may be found in Ministerial Decree n. 366 dated 24 October 2000."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-IT","In Italy, for services which may be identified by appropriate documentation and which are provided in the same calendar month to the same customer, one invoice (together with the details of the services) may be issued by the 15th day of the month following the month when the taxable event of those services occurred.\nReference to the above may be found in Article 21 of the Italian VAT Act."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-IT","E-invoices are admitted if accepted by the customer  (art. 21,1, DPR 633/72). When the customer is a public administration, it is obliged to issue an electronic invoice."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-IT","There are currently no specific provisions in the Italian legislation on the issuance of batch invoices for the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. The general rules provided under Directive 2006/112/EC should apply. For transactions related to the same subject and carried out on the same day , one invoice can be issued. In case of several electronic invoices sent in one batch by the same supplier to the same recipient, the 'common/identical' details of the individual invoices are not to be entered seperately (and can be entered once)."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-IT","Italy has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-IT","There are no provisions which are applicable under a Stand-still Scheme in the Italian VAT legislation or subject to common practice in Italy that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-IT","N/A"]
[null,"VAT Treatment of vouchers"]
["VO-IT","There are currently no specific provisions in the Italian legislation with regards to vouchers. Some general principles are provided in this respect by the Italian Tax Authorities' interpretations on a case by case basis."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-IT","In Italy, the supply of education by an eligible body is an exempt supply with no right to input VAT deduction.\nEligible bodies are schools or institutions recognized by Public Administration, non-profit entities, etc.\nReference to the above may be found in the Italian VAT Act Article 10."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-IT","In Italy, gambling activities are exempt with no right to input VAT deduction, there is no specific exemption for the supply of online gaming services but in practise these services are also treated as exempt with no input VAT deduction. \nReference to the above may be found in the Italian VAT Act Article 10.\nThere is no specific guidance in the Italian legislation regarding the VAT treatment of bonus points or credits earned as part of e-gambling activities."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-IT","There are no further exemptions in the Italian VAT legislation under which the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may fall."]
[null,"VAT Registration Process"]
["REG-IT","Instructions and information regarding MOSS registration are available on the Italian VAT Authorities official website (www.agenziaentrate.gov.it):\n http://www1.agenziaentrate.gov.it/english/services/moss/index_moss.htm.\n\nOn the following link there is also a FAQ  section: \nhttp://www1.agenziaentrate.gov.it/english/services/moss/faq_2.htm.\n\nMOSS registration is regulated by art. 74-quinquies e 74-sexies, DPR 633/1972 and provvedimenti del Direttore dell’Agenzia delle Entrate n. 122854/2014 del 30 settembre 2014 e n. 56191/2015 del 23 aprile 2015."]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-IT","The web link for the registration is http://www1.agenziaentrate.gov.it/english/services/moss/index_moss.htm (EN), and\nhttp://www.agenziaentrate.gov.it/wps/content/Nsilib/Nsi/Home/CosaDeviFare/Richiedere/Regimi+Opzionali/MOSS/Scheda+Info+MOSS/ (IT). \n\nOther relevant information and contacts can be found on the following link:\nhttp://www1.agenziaentrate.gov.it/english/services/moss/help-desk.htm.\n  "]
[null,"Appointment of a VAT Agent"]
["VA-IT","The Legislative Decree n. 42 dated 31 March 2015 on telecommunication, broadcasting and electronic services does not require the appointment of agents with respect to MOSS users in Italy."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-IT","Missing, incorrect and/or late VAT registration, which do not allow the identification of the taxpayer or the place where the taxpayer's business activity takes place, is subject to a penalty between EUR 516 and EUR 2,065. \nFurther penalties may be applicable for violations of other requirements.\nRegistration under the MOSS will be not be considered complete if the Tax Authorities cannot identify the taxpayer or the place where the taxpayer's business activity takes place.\nReference to the above may be found in sections D. Lgs. 471/1997 and D. Lgs. 472/1997 of the Italian VAT Act. The penalty will be reduced to a fifth of the minimum (€ 103) if missing information is given within 30 days from the Tax Office request."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-IT","For missing and/or late payment of VAT, the following penalties apply:\na) 2% of the VAT not correctly paid for each day of delay up to the 15th day following the due date;\nb) 30% of the VAT not correctly paid in the other cases (i.e. missing payment or late payment after 15th day following the due date).\nInterest is also payable with respect to missing/late VAT payments.\nReference to the above may be found in sections D. Lgs. 471/1997 and D. Lgs. 472/1997 of the Italian VAT Act."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-IT","For missing/late MOSS VAT returns: a penalty of 120% up to 240% of the VAT due and not paid will apply (with a minimum penalty equal to euro 258).\nReference to the above may be found in sections D. Lgs. 471/1997 and D. Lgs. 472/1997 of the Italian VAT Act."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-IT","For incorrect MOSS VAT returns: a penalty of 100% up to 200% of the VAT due and not paid will apply.\nReference to the above may be found in sections D. Lgs. 471/1997 and D. Lgs. 472/1997 of the Italian VAT Act. "]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-IT","a) for missing/late invoicing (where mandatory) and posting of the invoices in the Italian VAT ledgers: penalties range from 100% to 200% of the VAT amount wrongly invoiced;\nb) for missing or irregular bookkeeping : penalties range from EUR 1.032 to EUR 7.746,however this could cause an assessment of the Italian Tax Authorities based on presumptive elements.\nReference to the above may be found in sections D. Lgs. 471/1997 and D. Lgs. 472/1997 of the Italian VAT Act.                                                                                                                                                                                                          Nevertheless, it must be reminded that for cross-border supplies of telecommunications, broadcasting and electronic services by non-EU or EU providers to customers domiciled or resident in Italy, no invoicing obligation is provided. For supplies made by providers established in Italy to customers domiciled or resident in Italy, invoicing is not mandatory, unless the customer  requires such document. \nReference to the above may be found in Article 22 of the Italian VAT Act.\n"]

{"sheet":"Underlying Latvia","index":18,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Latvia"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-LV","In Latvia, there is a use and enjoyment rule applicable to telecommunications, broadcasting and electronic services provided. The use and enjoyment rule applies to non-VAT taxable persons as well. Accordingly:\n- Where the place of supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons is Latvia but the effective use and enjoyment of the service takes place outside the EU, the service is outside the scope of Latvian VAT; and\n- Where the place of supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons is outside the EU but the service is used and enjoyed in Latvia, the service is subject to Latvian VAT.\nReference to the above may be found in the Latvian VAT Law in Article 30."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-LV","Latvia has not implemented provisions provided for in the Article 66 of the VAT Directive for telecommunications, broadcasting and electronic services provided under the MOSS. The general rules should therefore apply.\nReference to the above may be found in the Latvian VAT Law in Article 137."]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-LV","In Latvia, continuous supplies of services subject to Latvian VAT that do not give rise to successive payments are deemed to be completed at intervals of at least 6 months. Continues supplies of services for which VAT is payable by the customer (pursuant to Article 196 of VAT Directive) that do not give rise to successive payments are deemed to be completed at intervals of at least 12 months.\nReference to the above may be found in the Latvian VAT Law in Article 32."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-LV","According to Latvian VAT Law, supply of services between related parties within the meaning of the Law on Taxes and Duties the taxable value shall be the market value of the supply of goods and services, if the transaction value is: \n(1) lower than open market value and the recipient of the goods/services does not have a right to fully deduct input VAT;\n(2) lower than open market value and the supplier of the goods/services does not have a right to fully deduct input VAT and the transaction is VAT exempt;\n(3) higher than open market value and the supplier of the goods/services does not have a right to fully deduct input VAT;\nReference to the above may be found in the Latvian VAT Law in Article 34."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-LV","In Latvia, bad debt relief is available. A simplified procedure is introduced for debts that do not exceed EUR 426.86 (excl. VAT), i.e., VAT on bad debt is recoverable if the following criteria are met:\n1) An invoice has been issued for the supplied goods or services;\n2) The bad debt has occurred within the last three taxation years;\n3) VAT was calculated for the relevant transaction and filed in the relevant periods' VAT return;\n4) The amount is written off according to certain accounting provisions;\n5) The supplier and the recipient are not related parties;\n6) The supply was terminated at least six months before the relief is claimed and has not been renewed;\n7) The taxpayer has not assigned the debt to a third party;\n8) The taxpayer can prove that they made an effort to recover the bad debt;\n9) If the receipient is a registered VAT payer in Latvia, the supplier has informed (within a term prescribed by the VAT Law) the recipient that the respective transaction has been considered as a bad debt.\nIn case the value for one bad debt goods or services recipient has exceeded EUR 426.86 (excl. VAT), the taxpayer has the right to deduct such input VAT in the VAT return if the previously mentioned criteria are met and a Court decision on a debt levy has been made and a statement from a bailiff that the debt recovery is not possible has been issued.\nWhere insolvency procedures have been initiated against the customer, the VAT payable may be reduced by VAT on bad debt (subject also to above mentioned conditions, 1 – 5; 7 and 8) after the insolvency procedure is complete.\nReference to the above may be found in the Latvian VAT Law in Article 105."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-LV","In Latvia, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-LV","In Latvia the standard VAT rate is 21% according to Latvian VAT Law (Article 41)."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-LV","Latvia has not implemented a rule under its domestic legislation whereby taxable persons are released from the payment of VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-LV","In Latvia, there is no obligation to issue an invoice for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons unless requested by the customer.\nReference to the above may be found in the Latvian VAT Law under Article 127 (3)."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-LV","In cases where an invoice is requested by the customer, the invoice should be issued in accordance with Directive 2006/112/EC. \nReference to the above answer may be found in the local legislation under Latvian VAT Law Article 125."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-LV","Generally invoices shall be issued within 15 days from the date of supply or receipt of an advance payment. \nReference to the above may be found in the Latvian VAT Law under Article 131."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-LV","The general invoicing obligations provided under Directive 2006/112/EC apply. \nReference to the above may be found in the Latvian VAT Law under Article 129."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-LV","The general invoicing obligations provided under Directive 2006/112/EC apply. \nReference to the above may be found in the Latvian VAT Law under Articles 125 and 132."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-LV","There are no specific provisions in the Latvian legislation regarding the issue of batch of electronic invoices."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-LV","Latvia has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-LV","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-LV","There are no provisions which are applicable under a Stand-still Scheme in the Latvian VAT legislation or subject to common practice in Latvia that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-LV","The Latvian VAT Law only provides rules regarding the time of supply of pre-paid telecommunications credits. The time of supply for such transactions is when the pre-paid telecommunication credit is purchased by the consumer. There are no specific rules in the Latvian Legislation with regards to vouchers.\nReference to the above may be found in Article 124 of the Latvian VAT Law."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-LV","According to Latvian VAT Law, a VAT exemption applicable to educational activities is applicable to: \n(1) pre-school educational institutions which provide children supervision and pre-school educational services;\n(2) state eligible educational institution services of general, professional, higher and interest education fields as well as for services which are closely connected with the provision of those educational services;\n(3) educational services which are supplied to institutions mentioned in (2) by foreign educational institutions;\n(4) educational services which are rendered by teachers, such as rendering private lessons within the framework of general, professional and higher education programs; and\n(5) professional training or re-qualifying services for unemployed persons which are organized by State Employment Agency. \nReference to the above may be found in Article 52 of the Latvian VAT Law. However, there is no certainty whether this is applicable to e-learning."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-LV","According to Latvian VAT Law, a VAT exemption is applicable to gambling and lottery related activities for taxpayers who have rights to create casinos' and gambling halls and to organize lotteries.\nHowever, such exemption does not extend to gambling activity related services, such as goods and services supplies or catering entities and slot machine (adult or children) purchases and maintenance services.\nThere is however no clear guidance in the Latvian legislation regarding the VAT treatment of e-gambling activities.\nReference to the above may be found in Article 52 of the Latvian VAT Law and Cabinet Regulations No.17 Articles 49; 50; 51."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-LV","There are no further exemptions in the Latvian VAT legislation under which the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may fall."]
[null,"VAT Registration Process"]
["REG-LV","In Latvia, taxpayers may apply for MOSS registration via the State Revenue Service (SRS) Electronic Declaration System (EDS) at https://eds.vid.gov.lv/login/"]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-LV","EDS is the platform created by the State Revenue Service to ensure electronic means of communication and TAX compliance. EDS can be accessed by the following link: https://eds.vid.gov.lv/login/\nAfter the registration in EDS, EDS can be accessed in the following ways:\n(1) logging in with access details (login and password) provided by State Revenue Service;\n(2) e-signature;\n(3) logging via e-banking systems of the biggest banking institutions in Latvia.\nNo distinction between EU and non-EU suppliers of Relevant Services has been done regarding EDS. Please note that EDS at this moment is available only in Latvian.\nGeneral contact information of Latvian State Revenue Service Taxes department is as follows:\nAddress: Talejas iela 1, Rīga, LV-1978\nPhone number: 67122530\nE-mail: NP.lietvediba@vid.gov.lv"]
[null,"Appointment of a VAT Agent"]
["VA-LV","The appointment of a VAT representative for VAT registration under the MOSS is not required in Latvia."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-LV","The non-registration penalty clause is between EUR 210 and EUR 350 (in addition to other potential penalties for non-compliance with other requirements e.g. obligations to pay VAT).\nReference to the above may be found in the Latvian Administrative Violations Code under Article 165.2."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-LV","For non-payment of VAT, a penalty of up to 30% of the unpaid amount may be imposed as well as late-payment interest at 0.05% of the unpaid VAT per day.\nFor late-payment of VAT, a late penalty of 0.05% of the unpaid VAT amount per day may be imposed.\nReference to the above may be found in the Latvian Law on Taxes and Duties under Articles 29 and 32."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-LV","For non-submission of a VAT return, a penalty of EUR 70 - 700 may be imposed. \nFor late submissions of a VAT return, penalties up to EUR 70 (1 - 15 days late) or EUR 71 - 280 (16 - 30 days late) or EUR 281 - 700 (more than 30 days late) may be imposed.\nReference to the above may be found in the Latvian Administrative Violations Code under Article 159.8."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-LV","Penalties may be imposed for non-declared VAT. In such case, the undeclared VAT must be paid, together with a penalty of up to 30% of the unpaid VAT amount along with a late payment fee of 0.05% of the unpaid amount per day.\nReference to the above may be found in the Latvian VAT Law under Article 146 and in the Latvian Administrative Violations Code under Article 159.8."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-LV","For non-compliance with general accounting provisions, administrative penalties of EUR 70 - 430 may be imposed and a member of the board of the company can be restricted to hold certain positions in commercial companies in Latvia. \nIn addition, in case of incorrect VAT invoices or incorrect/missing supplementary documents, the respective input VAT deduction rights might be challenged by tax authorities.\nReference to the above may be found in the Latvian VAT Law under Article 146 and in the Latvian Administrative Violations Code under Article 166.6."]

{"sheet":"Underlying Lithuania","index":19,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Lithuania"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-LT","In Lithuania, there are no use and enjoyment rules applicable with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons in accordance with Article 59a of Directive 2006/112/EC."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-LT","In Lithuania, telecommunications, broadcasting and electronic services provided to non-VAT taxable persons become taxable when the invoice is issued.\nIf no invoice is issued, VAT generally becomes chargeable at the earliest of:\n1) when the service is supplied\n2) when the payment is received\nIn case of the continuous telecommunications, broadcasting and electronic services, the liability to calculate VAT arises when an invoice for the services supplied during the particular period of time is issued. In case an invoice is not issued, the tax point is when the consideration is received. If the invoice for the supply of services is not issued and the consideration is not received by the 10th day of the month following the month when the services were supplied, VAT shall become chargeable on the day following the expiry of the time period within which the invoice had to be issued.\nReference to the above may be found under Article 14 of the Lithuanian VAT Law. "]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-LT","In Lithuania, the continuous supply of services provided to non-VAT taxable persons is deemed to be completed at intervals of one month.\nReference to the above may be found under Articles 14 and 79 of the Lithuanian VAT Law."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-LT","In Lithuania, if the tax authorities have grounds to suspect that the taxable amount of a supplied service has been artificially increased or reduced, the taxable amount may be recalculated where the following two criteria are met: \n1) The taxable amount is:\n      - significantly lower than the open market value and the customer does not have a right  to deduct the whole amount of input VAT or has a right to deduct part of it; or\n      - significantly higher than the open market value and the supplier does not have a right to deduct the whole amount of input VAT or has a right to deduct part of it;\n2) The taxable amount is artificially reduced or increased in order to gain tax benefit and the transaction is concluded between related parties.\nReference to the above may be found under Article 17 of the Lithuanian VAT Law."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-LT","In Lithuania, bad debt relief is available with respect to supplies of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons where it can be considered that payment cannot be recovered after 12 months from the chargeable event and the VAT on the debt due was calculated and reported according to the requirements of the Lithuanian VAT Law.\nReference to the above may be found under Article 89-1 of the Lithuanian VAT Law."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-LT","In Lithuania, no reduced VAT rates apply with respect of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. \nReference to the above may be found under Article 19 of the Lithuanian VAT Law."]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-LT","In Lithuania the standard VAT rate is 21%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-LT","Lithuania has not implemented a rule under its domestic legislation whereby taxable persons are released from the payment of VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-LT","In Lithuania, VAT taxable persons are obliged to issue an invoice for supplies of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. However, where the amount of the invoice is not higher than EUR 100 (including VAT), a simplified invoice may be issued. A cash register may also be issued as an alternative.\nFor permanent and long-term telecommunications services, the supplier may issue a simplified accounting document (other than an invoice).\nReference to the above may be found under Article 79 of the Lithuanian VAT Law."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-LT","In Lithuania, invoices should be issued in accordance with Directive 2006/112/EC.\n- Entities established in Lithuania (including fixed establishments of foreign entities) must issue invoices in Lithuanian.\n- Bilingual invoices may be used.\n- For invoices in a foreign language, the tax authorities may require the invoice to be translated in cases of tax audits or investigations.\nReference to the above may be found under Article 6 of the Lithuanian Accounting Law and under Articles 79 and 80 of the Lithuanian VAT Law."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-LT","In Lithuania, invoices must be issued instantly after the relevant services are supplied. \nFor continuous supplies of services (e.g. monthly supplies) the invoice can be issued by the 10th day of the following month.\nReference to the above may be found under Article 79 of the Lithuanian VAT Law."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-LT","In Lithuania, a summary invoice can be issued for supplies of telecommunications, broadcasting and electronic services where the chargeable event occurs in the same calendar month.\nReference to the above may be found under Article 79 of the Lithuanian VAT Law."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-LT","In Lithuania electronic invoicing is available in accordance with the requirements laid down in Directive 2006/112/EC.\nReference to the above may be found under Article 79 the Lithuanian VAT Law."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-LT","In Lithuania, batches of electronic invoices can be issued for supplies of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-LT","Lithuania has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-LT","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-LT","There are no provisions which are applicable under a Stand-still Scheme in the Lithuanian VAT legislation or subject to common practice in Lithuania that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-LT"," There are no specific rules regarding the VAT treatment of vouchers in Lithuanian VAT Law. The treatment of vouchers depends on the type of voucher, it might be treated as a supply of services (according to the CJEU decision in the Lebara case C-520/10) or as a supply outside the scope of VAT."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-LT","In Lithuania, supplies related to pre-school education, primary, general, secondary, tertiary and higher education, informal training of children, vocational training are exempt from VAT if provided by legal persons legally qualified to provide these services.\nReference to the above may be found under Article 22 of the Lithuanian VAT Law."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-LT","In Lithuania, Gambling and e-gambling activities that fall within the definition of 'gambling' activities in accordance with the Lithuanian Gambling Law (i.e. games or mutual betting in which the participant may win or lose money, and where the gain or loss depends on chance, the result of any event or a sport match) are exempt from VAT.\nReference to the above may be found under Article 30 of the Lithuanian VAT Law.\nThe VAT treatment of bonus points/credits earned as part of e-gambling activities is not explicitly regulated in the Lithuanian VAT Law and the exact VAT treatment should be analysed on a case by case basis."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-LT","There are no further exemptions in the Lithuanian VAT legislation under which the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may fall."]
[null,"VAT Registration Process"]
["REG-LT","The competent tax authority responsible for the registration process will be State Tax Inspectorate. The registration must be made electronically via the web portal of the State Tax Inspectorate."]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-LT","\nThe MOSS portal is available at: https://www.vmi.lt/moss/Page/Home/"]
[null,"Appointment of a VAT Agent"]
["VA-LT","No VAT agent is required with respect to the MOSS in Lithuania."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-LT","Penalties for non-registration and/or late registration amount from EUR 144 to EUR 289. Subsequent failure or failure with intention to avoid tax will increase the penalty.\nReference to the above may be found under Articles 172-9 of the Lithuanian Code of Administrative Breaches of Law. "]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-LT","Penalties for non-payment and/or late payment of VAT may amount from 10 to 50% of the VAT amount due. Late payment interest shall also be applied and shall amount to 0.03% (currently) per day of the VAT amount due.\nReference to the above may be found under Article 123 of the Lithuanian VAT Law."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-LT","Penalties for non-submission and/or late submission of VAT returns amount from EUR 57 to EUR 144.  Subsequent failure or failure with the intention to avoid tax will increase the penalty.\nReference to the above may be found under Article 172-1 of the Lithuanian Code of Administrative Breaches of Law."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-LT","Penalties amounting to 10-50% of the VAT amount due will apply in cases of incorrect VAT returns that result in understated VAT. (Where VAT has been overstated, the tax authorities would not in practice apply penalties).\nReference to the above may be found under Article 123 of the Lithuanian VAT Law."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-LT","Penalties for failure to comply with accounting obligations (that covers VAT obligations as well) amount from EUR 28 to EUR 57. Subsequent failure or failure due to negligence or failure with the intention to avoid tax or failure due to negligence will increase the penalty.\nReference to the above may be found under Article 173-1 of the Lithuanian Code of Administrative Breaches of Law."]

{"sheet":"Underlying Luxembourg","index":20,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Luxembourg"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-LU","In Luxembourg, there is a use and enjoyment rule applicable to telecommunications and broadcasting services provided to non-VAT taxable persons. Accordingly, if the place of supply is Luxembourg but the service is used and enjoyed outside the EU, it is not subject to Luxembourg VAT. \nReference to the above may be found in Article 17 of the Luxembourg VAT Law."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-LU","In Luxembourg, telecommunications, broadcasting and electronic services become chargeable in accordance with the normal rules provided for under Directive 2006/112/EC.    \nReference to the above may be found in Articles 21-24 of the Luxembourg VAT Law."]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-LU","In Luxembourg, continuous supplies of services are taxable in accordance with the general principles laid down in Directive 2006/112/EC."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-LU","Luxembourg has not implemented provisions in its VAT legislation pursuant to which the taxable amount (of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons)  may be deemed to be the open market value."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-LU","The Luxembourg VAT Law provides for the adjustment of the taxable amount in case of total or partial non-payment from the customer. It does not provide, however, for any specific limitations or conditions.\nReference to the above may be found in Article 33 of the Luxembourg VAT Law."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-LU","In Luxembourg, broadcasting services, except where the content is addressed exclusively to adults, are subject to the super-reduced rate of 3%. For any other services the standard rate of 17% should apply.           \nReference to the above may be found in Article 40 of the Luxembourg VAT Law."]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-LU","In Luxembourg the standard VAT rate is 17%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-LU","Luxembourg has not implemented a rule under its domestic legislation whereby taxable persons are released from the payment of VAT where the amount due is insignificant. There is however a special VAT regime for small businesses with a turnover below 25.000 EUR per year."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-LU","In Luxembourg, there is no obligation to issue a VAT invoice for supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-LU","Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-LU","Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-LU","Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-LU","Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-LU","Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-LU","Luxembourg has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-LU","There are no provisions which are applicable under a Stand-still Scheme in the Luxembourg VAT legislation or subject to common practice in Luxembourg that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-LU","N/A"]
[null,"VAT Treatment of vouchers"]
["VO-LU","VAT treatment of vouchers is not expressly regulated by the Luxembourg VAT Law. However, the principles laid down by the CJEU (e.g. Boots case C-126/88, Elida Gibbs C-317/94, Argos C-288/94), are commonly applied. \nSpecific guidance has been provided by the VAT authorities with regard to prepaid cards for telecommunications services whereby telecommunications credits are taxable upon usage.\n"]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-LU","E-learning activities falling within the scope of electronic services do not qualify for a VAT exemption unless made by an eligible body, school, university or college.  \nThe conditions for an exemption to be applied may be found in Article 44(1)(q) of national VAT law."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-LU","Gambling activities falling within the scope of electronic services do not (in principle) qualify for a VAT exemption.\nThe conditions for an exemption to be applied may be found in Article 44(1)(j) of national VAT law.      "]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-LU","There are further exemptions in the Luxembourg VAT legislation under which the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may fall. It actually depends on the nature of the services provided."]
[null,"VAT Registration Process"]
["REG-LU","To register under the MOSS, the taxable person shall need first to obtain a \"LuxTrust\" card and register for access to the eTVA system of the Luxembourg VAT Authorities."]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-LU","The link for the MOSS website is www.vatmoss.lu. It can be used by both EU and non-EU suppliers."]
[null,"Appointment of a VAT Agent"]
["VA-LU","Appointment of an agent will be allowed as of March 2015."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-LU","The applicable penalty for non-registration or late VAT registration ranges between EUR 50 and EUR 5,000. \nReference to the above may be found in Article 77 of the Luxembourg VAT Law."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-LU","The applicable penalty for non-payment or late payment of VAT ranges between EUR 50 and EUR 5,000 or up to 10% of the annual VAT amount.\nReference to the above may be found in Article 77 of the Luxembourg VAT Law."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-LU","The applicable penalty for non-submission or late submission of VAT returns ranges between EUR 50 and EUR 5,000. \nReference to the above may be found in Article 77 of the Luxembourg VAT Law."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-LU","The applicable penalty for incomplete or incorrect VAT returns ranges between EUR 50 and EUR 5,000. \nReference to the above may be found in Article 77 of the Luxembourg VAT Law."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-LU","The applicable penalty for not complying with VAT obligations ranges between EUR 50 and EUR 5,000. In case of fraud the penalty can be up to 10% of the unpaid VAT.\nReference to the above may be found in Article 77 of the Luxembourg VAT Law."]

{"sheet":"Underlying Malta","index":21,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Malta"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-MT","Malta does not apply use and enjoyment rules for the supply of telecommunications, broadcasting and electronically supplied services."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-MT","The time of supply for services is at the earliest of any of the following two events: the performance of the service or the receipt of full or partial payment.  Cash accounting is not applied in the sector of telecommunications, broadcasting or electronically supplied services."]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-MT","In Malta, continuous supplies of services that do not give rise to statements of account or payment during a year shall be regarded as being completed at least at intervals of one year.\nReference to the above may be found in item 2(2) of the Fourth Schedule to the Maltese VAT Act Cap. 406 of the Laws of Malta."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-MT","Malta has not implemented provisions in its VAT legislation pursuant to which the taxable amount (of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons) may be deemed to be the open market value."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-MT","Bad debt relief is available in Malta. The Maltese VAT Act provides that a claim for bad debt relief is subject to approval by the Commissioner. Bad debt relief can usually be made following a Court judgment according to which the VAT Department can be satisfied that the debt cannot be recouped.\nReference to the above may be found in item 10 of the Tenth Schedule to the Maltese VAT Act Cap. 406 of the Laws of Malta and Guidelines for Bad Debt Relief Claims issued on 30 November 2014"]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-MT","In Malta, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. \nReference to the above may be found in the Eighth Schedule to the Maltese VAT Act Cap. 406 of the Laws of Malta."]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-MT","In Malta the standard VAT rate is 18%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-MT","Malta has not implemented a rule under its domestic legislation whereby taxable persons are released from the payment of VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-MT","In Malta, there is no obligation to issue a VAT invoice with respect to the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons under the MOSS."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-MT","Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to non-VAT taxable persons under the MOSS."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-MT","Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to non-VAT taxable persons under the MOSS."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-MT","Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to non-VAT taxable persons under the MOSS."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-MT","Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to non-VAT taxable persons under the MOSS."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-MT","Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to non-VAT taxable persons under the MOSS."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-MT","Malta has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons"]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-MT","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-MT","There are no provisions which are applicable under a Stand-still Scheme in Maltese VAT legislation or subject to common practice in Malta that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-MT","There are currently no specific rules with regards to the VAT treatment of vouchers in Malta. The applicable treatment is determined on a case-by-case basis by the VAT Department."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-MT","The following educational related supplies are exempt from Maltese VAT:\n- The provision of education or educational research, including distance learning, by a government school or institution, by the University of Malta, by a school or institution registered under the Education Act, or by any educational establishment recognised as such by the Commissioner.\n- The provision of education or educational research, including distance learning, of a kind provided by a school or university, or of religious instruction, by a non-profit making institution recognised as such by the Commissioner.\n- Tuition given privately by teachers acting in an independent capacity in subjects which are normally taught in the course of education provided by a school or university but excluding tuition in recreational, physical or sporting activities or disciplines.\n- Any training in the arts which is provided by an organisation accredited by the Register for the Accreditation in the Training of the Arts.\nE-learning services should also be subject to these exemptions provided that they satisfy the conditions listed above.\nReference to above may be found in item 12 of part two of the Fifth Schedule to the Maltese VAT Act Cap.  406 of the Laws of Malta."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-MT","Services related to gambling (including bets) provided by gaming operators are generally VAT exempt in Malta. There is currently no specific guidance in Malta with regards to the VAT treatment of bonus points/credits granted as part of e-gambling activities. The applicable treatment is determined on a case-by-case basis by the VAT Department.\nReference to the above may be found in item 9 of part two of the Fifth Schedule to the Maltese VAT Act Cap. 406 of the Laws of Malta."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-MT","The activities of public radio and television bodies other than those of a commercial nature are exempt from VAT in terms of item 14 of Part Two of the Fifth Schedule to the Malta VAT Act."]
[null,"VAT Registration Process"]
["REG-MT","In Malta, the procedure applicable for registration under the MOSS is broadly the same as the local VAT registration process: an applicant must file a registration application form and certain due diligence documentation must be provided. In Malta, a MOSS registration application may only be made electronically. The Maltese VAT Department may - at its discretion - request additional information. The registration process normally takes 5 - 8 working days."]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-MT","To access the web-portal:\n-Maltese resident taxpayers and tax practitioners must use their EID credentials\n-Non-Maltese resident users must apply with the VAT Department in order to be supplied with an online account\n\nThe links to access the web portal are the following:\n\nEU Scheme - http://www.vat.gov.mt/en/Online-Services/Pages/MoSS.aspx\nNon EU Scehme - https://secure2.gov.mt/moss/regnoneu.aspx \n\nVAT Department   \n16, Centre Point Building  \nTriq ta' Paris  \nBirkirkara BKR 4633  \nMalta\nContact Number(s): (+356) 21499330-4/6  \nFax Number: (+356) 21499365  \nCustomer Helpline: (+356) 80074404  \nEmail: vat@gov.mt  "]
[null,"Appointment of a VAT Agent"]
["VA-MT","Although not common practice in Malta, it should be possible to appoint a VAT agent in accordance with general Maltese legislation (Article 66 of the Maltese VAT Act Cap.406 of the Laws of Malta)."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-MT","The penalty applicable for late registration is the higher of:\n• 1% of the VAT due for the first tax period following the registration; and\n• EUR 20 for every month or part thereof from the date on which the application should have been made and the earlier of when the registration application is submitted to the Commissioner for Revenue and the date when that person is registered by the Commissioner for Revenue. \nIf the VAT due for the first period following the registration is EUR 2,000 or less, the penalty shall not exceed EUR 250 and where the VAT due for the first period following the registration is more than EUR 2,000 the penalty shall not exceed 20% of the VAT due.\nReference to the above may be found in Article 39 of the Maltese VAT Act Cap. 406 of the Laws of Malta."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-MT","Currently, interest is due for non-payment/late payment of Malta VAT at 0.54% for each month or part thereof during which the VAT due remains unpaid. \nReference to the above may be found in Article 21 (4) of the Maltese VAT Act Cap. 406 of the Laws of Malta and Legal Notice 52 of 2014."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-MT","With respect to domestic VAT returns, a penalty is applicable in an amount equivalent to the higher of:\n• 1% of the excess, if any, of the VAT due (disregarding any excess credits brought forward from a previous tax period); and \n• EUR 20 for every month or part thereof that elapses from the date by which the tax return should have been filed and the date when it is filed to the Commissioner for Revenue. \nThe penalty shall not exceed EUR 250 per late return.  Furthermore if the VAT due is less than EUR 250, the penalty shall not exceed the higher of the total VAT due or EUR 50.\nTo date, there are no specific provisions imposing penalties to MOSS registered, foreign based suppliers for failure to (timely) report in a MOSS return taxable B2C supplies of broadcasting, telecommunications and e-services made to non-taxable persons located in Malta and it would in our opinion be reasonable to expect that the penalties applicable for non-submission/late submission of a domestic Malta VAT return may be applied mutatis mutandis.\nReference to the above penalty may be found in Article 38 of the Maltese VAT Act Cap. 406 of the Laws of Malta."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-MT","With respect to domestic VAT returns, the following penalties are applicable:\nPenalty in an amount equivalent to 20% of the total of: \n• the under-declared output VAT; and/or\n• the over-recovered input VAT.\nIn case of voluntary disclosure, the penalty will be reduced to 10% of the above.\nTo date, there are no specific provisions imposing penalties to MOSS registered, foreign based suppliers for failure to (correctly) report in a MOSS return taxable B2C supplies of broadcasting, telecommunications and e-services made to non-taxable persons located in Malta and it would in our opinion be reasonable to expect that the penalties applicable for incomplete/incorrect domestic Malta VAT returns may be applied mutatis mutandis.\nReference to the above may be found in Article 37 of the Maltese VAT Act Cap. 406 of the Laws of Malta."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-MT","Criminal fines range from EUR 700 to EUR 10,000. The fines will depend on the type of offence committed and may include imprisonment (depending on the seriousness of the case). \nIn addition, the supplier shall be liable to the payment of an extra fine of EUR 5 for each day until the relevant corrections are made.\nA compromise/agreement may however be concluded with the Maltese VAT Authorities instead of criminal charges.\nReference to the above may be found in Articles 76, 77 & 84 of the Maltese VAT Act Cap. 406 of the Laws of Malta."]

{"sheet":"Underlying Netherlands","index":22,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Netherlands"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-NL","In the Netherlands, there is no use and enjoyment rule applicable to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons in accordance with Article 59a of Directive 2006/112/EC."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-NL","In the Netherlands, the basic time of supply for telecommunications, broadcasting and electronic services provided B2C  is the performance of services or in case of prepayment the moment of prepayment. "]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-NL","Continuous supplies of services are deemed to be completed at the end of the calendar year if the VAT on the service is reverse charged under art. 12 (2) Dutch VAT Act and there are no settlements or payments during that period. For other supplies (non reverse charged), the service is deemed to be completed once a year, but this does not necessarily have to be the end of the calendar year. \nReference to the above may be found in Article 13 of the Dutch VAT Act. "]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-NL","The Netherlands have not implemented provisions in its VAT legislation pursuant to which the taxable amount (of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons) may be deemed to be the open market value. In specific cases (e.g. employees, related persons) the open market value may be invoked."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-NL","Bad debt relief is available in the Netherlands where it can be demonstrated that the customer has not and will not pay the outstanding amount (e.g. a bankruptcy (with no distribution) or correspondence between the supplier and the customer can be provided which shows that the customer will not pay the outstanding amount).\nReference to the above may be found in Article 29 of the Dutch VAT Act."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-NL","In the Netherlands, no reduced VAT rates apply with respect telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-NL","In the Netherlands, the standard VAT rate is 21%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-NL","The Netherlands have not implemented a rule under its domestic legislation whereby taxable persons are released from the payment of VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-NL","In the Netherlands, there is an obligation to issue a VAT invoice with respect to the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable legal persons. There is no obligation to issue a VAT invoice with respect to the supply of telecommunications, broadcasting and electronic services provided non-VAT taxable persons who are private individuals.\nReference to the above may be found in the Article 34c.1 of the Dutch VAT Act."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-NL","Invoices should be issued in accordance with Directive 2006/112/EC. \nInvoices can be issued in any language. However, the tax authorities may ask for a translation in Dutch."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-NL","An invoice should be issued at the latest on the 15th day following the month in which the service is supplied. If a prepayment takes place an invoice should be issued before the prepayment becomes due.\nReference to the above may be found in Article 34g of the Dutch VAT Act."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-NL","It is possible to issue one single invoice for multiple services supplied to the same recipient provided that the invoice relates to a period of maximum one calendar month. \nReference to the above may be found in Article 35.1 of the Dutch VAT Act."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-NL","Electronic invoices must meet all the VAT requirements of a 'standard' invoice.\nThe authenticity of origin, the integrity of the content and the readability should be ensured until the end of the retention period of the invoice (seven years, ten years for immovable property related invoices). Each business determines the way of ensuring this. Electronic Data Interchange (EDI) and Advanced electronic signature are ways of ensuring the authenticity, integrity and readability of invoices.\nElectronic invoicing is only possible with approval of the recipient. If the recipient processes and pays the invoice without comments he shall be deemed to have accepted the electronic invoice.\nReference to the above may be found in the Article 35b of the Dutch VAT Act."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-NL","Where batches containing several electronic invoices are sent or made available to the same recipient, the details common to the individual invoices may be mentioned only once where, for each invoice, all the information is accessible.\nReference to the above may be found in the Article 35b.5 of the Dutch VAT Act."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-NL","The Netherlands have not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons"]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-NL","There are no provisions which are applicable under a stand-still Scheme in the Dutch VAT legislation or subject to common practice in the Netherlands that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-NL","N/A"]
[null,"VAT Treatment of vouchers"]
["VO-NL","There are no specific rules in Dutch VAT law regarding the VAT treatment of vouchers. However, based on the below-mentioned decree, a distinction is made between single purpose telephone cards and multi-purpose telephone cards. When supplying a single purpose telephone card VAT is due when selling the card. When supplying a  multi-purpose telephone card VAT is due when the value on the card is used / redeemed. \nA voucher is defined as a token, stamp or document that represents a right to receive goods or services to the value of an amount stated on it or recorded in it. When a gift voucher is sold the same applies. The VAT  is due when the value of the card is used/redeemed.\nReference to the above may be found in a Decree of the Dutch Ministry of Finance of 25 January 2013, nr. BLKB 2013/82M (prepaid telephone cards) and a Decree of the Dutch Ministry of Finance of 30 December 1999, nr. V1999/2649 (gift vouchers)."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-NL","According to Dutch legislation the supply of education by an eligible body (i.e., school, university or registered training organization) is an exempt supply with no right to input VAT deduction. E-learning services are in principle taxable in the Netherlands unless electronic services are only used for communication between students and teachers. However, e-learning services can also be exempt from VAT if some interaction between the student and teacher is required. A case by case assessment is required in order to determine whether e-learning is VAT exempt or VAT taxable.\nReference to the above may be found in Article 11.1 (o) of the VAT Act and Article 8 of the VAT Implementing Decree."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-NL","Gambling services are an exempt supply for VAT purposes with no right to deduct input VAT. The definition of gambling services is outlined in the Dutch Gambling Tax Act and those services include all activities with an element of chance which cannot be influenced by the participants (i.e. prize contests, lotteries, slot machines, etc.). Although, there is no clear guidance in the Dutch legislation, the exemption should in principle apply to e-gambling activities. It is however recommended that the exact VAT treatment is analysed on a case by case basis.\nThere is no specific guidance in the Netherlands with regards to the VAT treatment of bonus points / credits granted as part of e-gambling activities since these activities are, in principle, VAT exempt. \nReference to the above may be found in Article 11.1 (l) of the Dutch VAT Act and the Dutch Gambling Tax Act. "]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-NL","There are no further exemptions in the Dutch VAT legislation under which the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may fall."]
[null,"VAT Registration Process"]
["REG-NL","Registration for the EU scheme in the Netherlands, can be done by computer by completing the form Request for registration in the Netherlands for paying VAT in EU countries (EU scheme) in the secure section of our website. \nRegistration for the non-EU scheme in the Netherlands, from 1 April 2015 onwards, can be done by computer by completing the form 'Request for registration in the Netherlands for paying VAT in EU countries (non-EU scheme)'  (https://mijn.belastingdienst.nl/pdforms2/registratienieteunietpd.html). "]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-NL","The contact details of the competent section of the Dutch Tax Authorities are: PO Box 2865, 6401 DJ HEERLEN The Netherlands."]
[null,"Appointment of a VAT Agent"]
["VA-NL","A VAT agent can be appointed in the Netherlands."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-NL","In principle there is no penalty for non-registration or late registration by suppliers in respect of their supplies of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons.\nApart from the tax penalties all cases of non-compliance may be seen as a criminal act and may be sentenced with prison or fines. Please note that if a supplier fails to register, penalties for non-submission or non-payment may apply."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-NL","For non-payment, late or insufficient payment of VAT, the tax authorities can impose a penalty of a maximum of EUR 5,278 (for ‘careless’ errors) and a maximum of 100% of the VAT due (for fraud). Penalties of 25% or 50% apply in cases of gross negligence.\nApart from the tax penalties all cases of non-compliance may be seen as a criminal offence and may result in fines or imprisonment.\nThe Dutch Tax Authorities may exclude taxable persons from the MOSS in the Netherlands if they fail to file their return or make payments in time for 3 consecutive quarters.\nReference to the above may be found in Article 67c through 67f  and 69a of the General Taxation Act."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-NL","If a VAT return is not submitted within  the legal deadline, the tax authorities may impose a penalty with a maximum of EUR 131.\nApart from the tax penalties all cases of non-compliance may be seen as a criminal offence and may result in fines or imprisonment.\nThe Dutch Tax Authorities may exclude taxable persons from the MOSS in the Netherlands if they fail to file their return or make payments in time for 3 consecutive quarters.\nReference to the above may be found in Article 67b of the General Taxation Act.  In case of a business established outside the EU that supplies electronic services within the EU and who has chosen the Netherlands for VAT identification the tax authorities may impose a penalty with a maximum of EUR 5,278 in case this business does not submit or submits its MOSS return to late. Reference to the above may be found in Article 40 VAT of the Dutch VAT Act."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-NL","A penalty regime applies to inaccuracies on VAT returns resulting in a failure to pay the correct VAT amount. The penalty rate depends on the behaviour giving rise to the error (rather than the size of the error) and may be up to a maximum of EUR 5,278 (for ‘careless’ errors) or to a maximum of 100% of the VAT due (for fraud).  Penalties of 25% or 50% apply in cases of gross negligence. Please note that if a taxpayer finds out that it has filed an incomplete or incorrect VAT return resulting in a failure to pay the correct VAT amount he is obliged to report this to the Dutch tax authorities as soon as possible. Failure to comply with this obligation may lead to a penalty with a maximum of 100% of the VAT amount.  Reference to the above may be found in art. 10a of the General Taxation Act.\nApart from the tax penalties all cases of non-compliance may be seen as a criminal offence and may result in fines or imprisonment.\nReference to the above may be found in Article 67c through 67f and 69a of the General Taxation Act. In case of a business established outside the EU that supplies electronic services within the EU and who has chosen the Netherlands for VAT identification the tax authorities may impose a penalty with a maximum of EUR 5,278 in case this business files an incomplete or incorrect MOSS return. Reference to the above may be found in Article 40 VAT of the Dutch VAT Act."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-NL","Non-compliance with VAT obligations may lead to a reversal of the burden of proof from the tax authorities to the taxpayer. In case of failure to comply with various invoicing obligations the tax authorities may impose a pentalty with a maximum of EUR 5,278. \nApart from the tax penalties all cases of non-compliance may be seen as a criminal offence and may result in fines or imprisonment.\nReference to the above may be found in the Articles 67ca and 68 - 71 of the General Taxation Act."]

{"sheet":"Underlying Poland","index":23,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Poland"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-PL","In Poland, there are no use and enjoyment rules applicable with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-PL","In Poland, telecommunications services provided to non-VAT taxable persons become taxable: \n- upon issue of an invoice; \n- if an invoice is not issued before the expiry of the time limit for payment  - upon the expiry of the time limit for payment. Payment, in whole or in part, is not relevant to determine when VAT is chargeable.\nReference to the above may be found in Article 19a section 5 point 4. b, section7, section 8 and Article 106b section 3 point 1 of the Polish VAT Act.\nIn Poland, broadcasting and electronic services provided to non-VAT taxable persons become taxable when the service is delivered, unless, payment in whole or in part (in particular pre-payment, advance payment, earnest money, instalment) is received before the service is provided. In that case, VAT becomes chargeable upon receipt of the payment in accordance with the amount received.\nReference to the above may be found in Article 19a section 1 and section 8 of the Polish VAT Act.                                                                                                                                                                                                                           \nCash Accounting Scheme for taxable persons, who declare telecommunications, broadcasting and electronic services via MOSS (thus not registered for VAT purposes in Poland) is unavailable."]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-PL","In Poland, VAT on continuous supplies of broadcasting and electronic services provided to non-VAT taxable persons becomes generally chargeable at the end of the period to which a payment or settlement relates (where successive deadlines for payment or settlement are determined), until such time as the supply of the service comes to an end. However, if the service is provided on a continuous basis for more than one year and any payment or settlement deadline does not expire in a given year, VAT will become chargeable at the end of the relevant tax year (31 December), until the supply of the service comes to an end. \nReference to the above may be found in Article 19a, section 3 of the Polish VAT Act. "]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-PL"," In Poland where the recipient and the service provider have a relationship such as family (including adoption), capital, property or links resulting from employment and where the remuneration is:\n1) lower than the market value and the recipient has a limited right to input VAT recovery;\n2) lower than the market value and the service provider does not have full right to recover input VAT, the services are VAT-exempt;\n3) higher than the market value, the service provider does not have full right to recover input VAT.\nThe tax authority will deem the service to be provided at market value where the relationship between the parties influenced the service consideration.\nReference to the above may be found in Article 32 of the Polish VAT Act."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-PL","In Poland, bad debt relief is not available with respect to supplies of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-PL","In Poland, a reduced VAT rate (currently 8%) applies to services, other than those supplied electronically, involving reception of TV and radio program broadcasting via reception devices, except for Audio/Video On Demand services (excluding advertising and promotional services). For any other services the standard rate of 23% should apply.\nReference to the above may be found in Annex 3, item 169 of the Polish VAT Act."]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-PL","In Poland the standard VAT rate is 23%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-PL","Poland has not implemented a rule whereby taxable persons are released from the payment of VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-PL","In Poland, there is no obligation to issue a VAT invoice with respect to the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. However, in principle, an invoice should be issued when requested by the customer within 3 months from the end of the month when the service was rendered or the whole or part of the consideration was received (this option does not apply to telecommunications services).\nReference to the above may be found in Article 106b, section 3, point 1 of the Polish VAT Act."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-PL","In Poland, content of an invoice, is subject to the rules laid down in Directive 2006/112/EC. Generally, there is no tax requirement to issue invoices in Polish.\nReference to the above may be found in Article 106e of the Polish VAT Act."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-PL","For telecommunications services there is no obligation to issue an invoice. With regard to broadcasting and electronic services, the customer may request an invoice within 3 months of acquiring the service or paying the invoice in whole or in part.\nReference to the above may be found in Article 106b, section 3, point 1 of the Polish VAT Act. \nIn cases referred to in Article 106b, section 3 of the Polish VAT Act, the invoice shall be issued:\n1) By the 15th day of the month following the month in which the service was rendered or whole (or part) of the consideration was received from the customer before the service was rendered where the issue of an invoice was requested before the end of the month in which the service was completed, or the whole or part of the consideration was received;\n2) By the 15th day of the date of the request where the issue of an invoice was requested after the expiry of the month.\nReference to the above may be found in Article 106i, section 6 of the Polish VAT Act. After these dates taxpayer may issue an invoice but he has no such obligation."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-PL","Where required, taxable person may issue summary invoices for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-PL","Where required, electronic invoices will be subject to the rules laid down in Directive 2006/112/EC. \nReference to the above may be found in Article 106n of the Polish VAT Act."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-PL","Where required, electronic invoices are subject to the rules laid down in Directive 2006/112/EC. \nReference to the above may be found in Article 106n of the Polish VAT Act."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-PL","Poland has not implemented  any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-PL","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-PL","There are no provisions which are applicable under a Stand-still Scheme in the Polish VAT legislation or subject to common practice in Poland that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-PL","There are no specific rules in the Polish VAT Law regarding the VAT treatment of vouchers.\nWith respect to prepaid telecommunications cards, according to the Polish tax authorities' practice, VAT is chargeable upon sale."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-PL","Under the Polish VAT Law, exemption applies to services provided by:\na) units included within the education system in the meaning of the Polish regulations concerning the education system, with respect to learning and upbringing; \nb) institutions of higher education, scientific units of the Polish Academy of Sciences, and research and development units, with respect to education.\nThe exemption is also applicable for the following services:\na) private educational services at preschools, elementary schools, middle schools, high schools and higher education levels, provided by teachers;\nb) foreign language teaching services; \nc) vocational training and retraining services: \n   i. provided in forms and under the rules provided in separate regulations, or \n   ii. provided by entities that have obtained accreditation for purposes of regulations concerning the education system, but solely with respect to services covered by the accreditation or \n   iii. financed entirely or at least 70% out of public funds\nas well as supply of goods and services strictly connected with the above-mentioned services (excluding the exemption for private educational services provided by teachers). However these exemptions shall not apply to the supplies of goods or services closely related to services which are not essential to the supply of the main service or if the basic purpose is to obtain additional income by carrying out activities which are in competition with those of a taxable person not subject to an exemption.\nReference to the above may be found in Article 43, section 1, point 26 to 29, section 17 and 17a of the Polish VAT Act, as well as executive act. There are no specific provisions applied to e-learning."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-PL","Under  the Polish VAT Law games of chance, mutual betting, games on machines and games on low-prize machines which are subject to gaming tax are VAT exempt. It should be noted that games of chance, mutual betting and games on machines subject to gambling tax will be VAT exempt as from 2 January 2016 (with no VAT exemption for games on low-prize machines).\nReference to the above may be found in Article 43, section 1, point 15 of the Polish VAT Act.\nNote that, in Poland, organising gambling activities without authorisation from the Minister of Finance and participation in such gambling activities via the Internet is forbidden and subject to penalties."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-PL","There are no further exemptions in the Polish VAT legislation under which the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may fall."]
[null,"VAT Registration Process"]
["REG-PL","Registration under the MOSS must be made electronically.\nThe application is made via a VIU-R for (EU established taxpayers) or a VIN-R form (non-EU established taxpayers) submitted electronically to the head of the second tax office (Naczelnik Drugiego Urzędu Skarbowego Warszawa - Śródmieście).\nReference to the above may be found in Articles 130a-134 of the Polish VAT Act. The access to the registration forms is available on the website http://www.finanse.mf.gov.pl/systemy-informatyczne/e-deklaracje/formularze/vat."]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-PL","Website: http://www.finanse.mf.gov.pl/vat/maly-punkt-kompleksowej-obslugi-moss/wyjasnienia-i-komunikaty\nE-mail: procedura.moss@mofnet.gov.pl \nContact number to the second tax office: + 48 22 511 35 00."]
[null,"Appointment of a VAT Agent"]
["VA-PL","There is no specific guidance in the Polish VAT legislation regarding the appointment a VAT Agent for taxpayers providing services under the MOSS."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-PL","Non-registration and/or late registration are subject to fines of PLN 175 - PLN 35,000.\nIt is possible to avoid penalties by filling a voluntary disclosure explaining the circumstances for non-registration or late registration. \nThe voluntary disclosure will not mitigate penalties if it is submitted:\n- once the tax authorities already have knowledge of the offence,\n- once the tax authorities starts actions leading to the disclosure of the offence, unless the actions do not provide any grounds to initiate proceedings of the offence.\nThe above penalties are not provided in the VAT law. The fines described above are indicated in Penal Fiscal Code (Article 81, section 1, point 1, Article 16, Article 48, section 1)."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-PL","Non-payment and/or late payment of the VAT may lead to the following penalties:\n1) Obligation to pay the amount of VAT due along with penalty interest (currently up to 8%). However, if the taxpayer file a voluntary disclosure along with justifications and also pay the amount of VAT due within 7 days from filling the correction it is possible (to some extent) for the taxpayer to pay only 75% of the interest (rounded up to two decimal points).\n2) Fines (PLN 175 - PLN 35,000) - if the taxpayer persistently does not pay taxes. However, if all tax due is paid prior to the initiating proceedings of the offence, the fines may not be imposed.\nAlso, it is possible to avoid potential penalties by filling a voluntary disclosure explaining the circumstances of non-payment or late payment. \nThe voluntary disclosure will not mitigate penalties if it is submitted:\n- once the tax authorities already have knowledge of the offence,\n- once the tax authorities starts actions leading to the disclosure of the offence, unless the actions do not provide any grounds to initiate proceedings of the offence.\nThe above penalties are not provided in the VAT Law. The fines described above are indicated in Penal Fiscal Code (Article 57, section 1, Article 16, Article 48 section 1) and the rules regarding the calculation of penalty interest are indicated in the Tax Ordinance Act (Article 56)."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-PL","Non-submission and/or late submission of VAT returns are subject to fines up to PLN 16,799,040 or potential imprisonment if non-compliance leads to non-payment of VAT.\nIt is possible to avoid potential penalties by filing a voluntary disclosure statement explaining the circumstances of non-submission or late submission of VAT returns. \nThe voluntary disclosure will not mitigate penalties if it is submitted:\n- once the tax authorities already have knowledge of the offence,\n- once the tax authorities starts actions leading to the disclosure of the offence, unless the actions do not provide any grounds to initiate proceedings of the offence.\nIf together with non-submission and/or late submission of VAT returns VAT was not paid or was underpaid, the relevant penalty interest should also apply.\nThe above penalties are not in VAT Law. The fines described above are indicated in Penal Fiscal Code (Article 54, Article 16, Article 23, section 3) and the rules regarding the calculation of penalty interest are indicated in Tax Ordinance Act (Article 56)."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-PL","Submission of Incomplete and/or incorrect VAT returns are subject to fines up to PLN 16,799,040 or potential imprisonment if non-compliance leads to non-payment of VAT.\nIt is possible to avoid potential penalties by filing a voluntary disclosure statement explaining the circumstances of the incomplete and/or incorrect submission of VAT returns.\nThe voluntary disclosure will not mitigate penalties if it is submitted:\n- once the tax authorities already have  knowledge of the offence,\n- once the tax authorities starts actions leading to the disclosure of the offence, unless the actions do not provide any grounds to initiate proceedings of the offence.\nIf together with non-submission and/or late submission of VAT returns VAT was not paid or was underpaid, the relevant penalty interest should also apply.\nThe above penalties are not in VAT Law. The fines described above are indicated in Penal Fiscal Code (Article 54, Article 16, Article 23, section 3) and the rules regarding the calculation of penalty interest are indicated in Tax Ordinance Act (Article 56)."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-PL","The penalties depend on the type of non-compliance. Failure to keep VAT registers or keeping them not in accordance with law is subject to fine of up to PLN 5,599,680. Failure to issue invoices or issue them not in accordance with law is also subject to a fine of up to PLN 4,199,760 or up to PLN 5,599,680.\nIt is possible to avoid potential penalties by filling a voluntary disclosure explaining the circumstances of non-compliance. \nThe voluntary disclosure will not mitigate penalties if it is submitted:\n- once the tax authorities already have knowledge of the offence,\n- once the tax authorities starts actions leading to the disclosure of the offence, unless the actions do not provide any grounds to initiate proceedings of the offence.\nIf together with non-compliance VAT was not paid or was underpaid, the relevant penalty interest should also apply.\nThe above penalties are not provided in the VAT Law. The fines described above are indicated in Penal Fiscal Code (Articles 60 - 62, Article 16, Article 23, section 3) and the rules regarding the calculation of penalty interest are indicated in Tax Ordinance Act (Article 56)."]

{"sheet":"Underlying Portugal","index":24,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Portugal"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-PT","In Portugal, telecommunications, broadcasting and electronic services provided by a supplier established in Portugal to a non-VAT taxable person established or domiciled outside of the EU will be subject to Portuguese VAT if used and enjoyed in Portugal."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-PT","In Portugal, telecommunications, broadcasting or electronic services provided to non-taxable persons become generally taxable when the service is rendered. VAT may however become chargeable on: \n• the date when the payment is received, in case of advance payments and when the payment coincides with the chargeable event;   \n• the date a tax invoice is issued, when that occurred  within 5 working days after the chargeable event or and on that 5th day,  when the invoice was not issued in that time limit (for transactions for which an invoice must be issued).  \nCash accounting scheme, although implemented in Portugal, is not applicable to telecommunications, broadcasting or electronic services provided to non-taxable persons.                                                                                                                                                 \nReference to the above may be found in Articles 7 and 8 of the Portuguese VAT Law."]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-PT","In case of continuous supplies of telecommunications, broadcasting and electronic services arising from contracts involving successive payments, those services are deemed to be performed at the end of the period to which each payment refers.\nHowever,with respect to services which are supplied continuously over a period of more than 12 months, and which do not give rise to payments during that period or which give rise to payments for periods of more than 12 months, VAT becomes chargeable at the expiry date of each 12 month period, on the corresponding amount.\nReference to the above may be found in Article 7 (3) and (9) of the Portuguese VAT Code."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-PT","In Portugal, according to Article 16 (10), (11) and (12) of the Portuguese VAT Code, the taxable amount of a telecommunications, broadcasting and electronic services provided to non-VAT taxable persons, may be deemed to be the open market value in case of family or other close personal ties, management, ownership, membership, financial or legal ties. This applies when the taxable persons have a close relationship with the customer (in accordance with Article 63 of the Portuguese Corporate Income Tax Law) in the following circumstances:                                                                                                                                                                                                                                                                         \n(i) where the consideration is lower than the open market value and the recipient of the supply does not have a full right to VAT recovery;                                                                          \n(ii) where the consideration is lower than the open market value and the supplier does not have a full right to VAT recovery and the operation is exempt from VAT (exemption without credit);\n(iii) where the consideration is higher than the open market value and the supplier does not have a full right to VAT recovery.\nThis special provision is a rebuttable presumption. As such, according to article 16 (11) of the Portuguese VAT Code this special provision would not apply if the taxpayer can prove that the difference between the consideration and the normal value is not due to a special relation between the taxpayer and the recipient of the service."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-PT","Portugal implemented measures whereby the taxable amount of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons can be adjusted in case of total or partial non-payment from the customer (non-taxable person). As from 1st of January 2013 a new regime for bad debt relief is in place. \nFor debts overdue on and after 1 January 2013, VAT can be recovered if: \n(i) outstanding for more than 6 months and the amount does not exceed EUR 750 (VAT inclusive); \n(ii) irrespective of the amount, if outstanding for more than 24 months and in case there is objective evidence of impairment and evidence that efforts to collect such debts were made (in order to recover the VAT the taxpayer must obtain a prior authorization from the Portuguese Tax Authorities by filing an electronic request).  \nVAT can also be recovered, irrespective of the amount, in cases where the debt is deemed irrecoverable based on specific judicial proceedings.  In all the cases a certification issued by a Certified Chartered Accountant (ROC) confirming that all legal requirements for the VAT deduction are met is needed.\nReference to the above may be found in Articles 78(A) and 78 (D) of the Portuguese VAT Code."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-PT","In Portugal, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-PT","In Portugal the standard VAT rate is 23%. In Madeira a 22% rate is applicable and in the Azores an 18% rate is applicable.\nHowever, for telecommunications, broadcasting and electronic services supplied by taxable persons not established in Portugal, using the MOSS to declare the supply of those services to non taxable persons established in Portugal, the standard rate of 23% applies, regardless of whether the customer is situated on the mainland or on the islands. "]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-PT","Portugal has not implemented rules under its domestic legislation whereby taxable persons are released from the payment of the VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-PT","In Portugal, a taxable person is required to issue an invoice with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons.\nReference to the above may be found in Article 29 (1) (b) of the Portuguese VAT Code. \nHowever, taxable persons not established in Portugal using the MOSS to declare supplies to non-taxable persons established in Portugal are not required to issue an invoice for those supplies.\n"]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-PT","Invoices should be issued according to the elements referred in Article 36 of the Portuguese VAT Code (generally, in accordance with Directive 2006/112/EC). Invoices must be issued in duplicate (the original delivered to the customer and the copy kept in the supplier’s archives) and must contain the following information:\n- the date of issuance of the invoice;\n- the sequential number;\n- the name and address of the supplier;\n- the VAT identification number of the supplier under which he supplied the goods or services;\n- the name and address of the recipient;\n- the VAT identification number of the recipient;\n- the name, address and VAT number of the legal representative (if applicable); \n- a description of the nature of the goods supplied or services rendered, including in particular all characteristics necessary to determine the applicable VAT rate;\n- the quantity of the goods supplied or the extent of the services rendered;\n- the date on which the goods were put at the recipient’s disposal or the date on which the services were performed, if this date does not coincide with the date of issuance of the invoice or the payment date, where payments were made before the supply of the goods or the service;\n- the price of the goods supplied or the services rendered and all other elements included in the taxable base (excluding VAT);\n- the VAT rate(s) applied and the corresponding VAT amount(s).\n\nInvoices can be issued in any language, but the invoice may have to be translated into Portuguese upon request from the VAT authorities.\n\nIn Portugal it is possible to issue simplified invoices for: \na) supplies of goods and services performed by retailers  to non-taxable persons, where the amount invoiced does not exceed EUR 1,000; and\nb)other supplies of goods and services where the amount invoiced does not exceed EUR 100.\nReference to the above may be found in Article 40 of the Portuguese VAT Code."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-PT","Invoices must be issued within 5 working days from the moment when the service is provided. When any payment is made before the date of the supply or when the payment coincides with the chargeable event, the correspondent invoice must be issued at that time.\nReference to the above may be found in Article 36 (1) (a) and (c) of the Portuguese VAT Code."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-PT","In Portugal summary invoices may include supplies of goods or services performed during a month, or during a shorter period, provided that for each transaction the taxable person issues a delivery order or note, and from both documents it is possible to conclude that all the legal requirements concerning invoices are met.\nReference to the above may be found in Articles 29 (6) and 36 (2) of the Portuguese VAT Code."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-PT","E-invoicing is available in Portugal in accordance with the rules laid down article 36 (10) of the Portuguese VAT Code. The issuance of electronic invoices is subject to the recipient's approval. The authenticity of the source of the electronic invoice, the integrity of the respective contents and its readability during audits must be ensured. These requirements are assumed to be complied with if the taxable person uses an advanced digital signature or electronic data exchange (EDI) (article 3 of Decree-Law nr. 196/2007, dated 15 May 2007).\n"]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-PT","Where batches containing several electronic invoices are sent or made available to the same recipient, the details common to the individual invoices may be mentioned only once where, for each invoice, all the information is accessible. \nReference to the above may be found in Article 3 (5) of the Portuguese Decree-Law nr. 196/2007."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-PT","The main additional obligations are:\n- To use a certified invoicing software (please note that there are some exceptions); \n- To produce and report the SAF-T file; and \n- Report the relevant data of the issued invoices/transport documents to the Portuguese Tax Authorities. \nHowever, these extra invoicing obligations (which aim is to prevent tax evasion) only apply to Portuguese taxpayers (i.e. Portuguese entities or foreign entities established in Portugal for VAT purposes). \nReference to the above may be found in the Portuguese Decree-Law nr. 198/2012, Portaria nr. 363/2010, and Portaria nr. 321-A/2007."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-PT","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-PT","In principle there are no provisions applicable under a Stand-still Scheme in Portugal that may be relevant for providers of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. \nHowever, according to article 9 (16) of the Portuguese VAT Code the supply of copyrights by authors is exempt from VAT. In particular, according to that article, the transmission of copyright or related rights and the authorization for the use or provision of intellectual work, defined in the Law of Copyright and Related Rights, when made ​​by the owners, their heirs or legatees, or by third parties, on their behalf, even if the right holder is a corporation. "]
[null,"VAT Treatment of vouchers"]
["VO-PT","There are no specific VAT rules concerning vouchers. However the Portuguese Tax Authorities provided guidance in this regard. For instance in binding ruling number P 1321 issued on 10/11/2010, the Portuguese Tax Authorities defined voucher as “an instrument which is translated into a pre-payment that represents the right to receive goods or services or a discount and that has always a commercial purpose, besides the facility of payment”.   Vouchers or prepaid telephone cards (including prepaid credit for mobile phones) would be considered as a single-purpose voucher and thus the Portuguese VAT would be due when the voucher is sold. Single purpose vouchers (\"SPV\") are defined as those that can only be redeemed against an identified service, the VAT rate applicable and the place of supply of the service is known. Multi-purpose vouchers (\"MPV\") are defined as those that can be redeemed against several types of services, the VAT rate applicable and the place of supply of the service is unknown.\nIn case of Single purpose vouchers (\"SPV\") the VAT must be paid up front, i.e. when the voucher is sold.  \nIn case of Multi-purpose vouchers (\"MPV\") the VAT is due only at the time goods or services are supplied."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 &135 (E-learning activities)"]
["AEEL-PT","Education services supplied ​​by integrated establishments in the Portuguese National System of Education or recognised as having similar purposes by the competent ministries are exempt from Portuguese VAT.  As such e-learning services would be in principle taxable in Portugal, unless the requirements to apply the referred exemption are fulfilled. \nReference to the above may be found in Article 9 (9) of the Portuguese VAT Code."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-PT","In Portugal, the lottery of the Holy House of Mercy (Santa Casa da Misericórdia), the mutual bets, bingo, sweepstakes and instant lotteries duly authorized, as well as respective commissions, and all activities subject to the special Portuguese gaming taxes are exempt from Portuguese VAT.   Reference to the above may be found in Article 9 (31) of the Portuguese VAT Code.  \nBy Decree-Law 66/2015, Portugal introduced a special tax on on-line gambling as of 29 June 2015. Accordingly, such activity became VAT exempt.\n"]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-PT","Insurance and financial services supplied electronically to non-VAT taxable persons could fall under the VAT exemption in Portugal.\nReference to the above may be found in Article 9 (27) and (28) of the Portuguese VAT Code.                                                                                                                                                                                                                       \n                                                                                                                                                                                                                              "]
[null,"VAT Registration Process"]
["REG-PT","For the Union Scheme: Registration for the MOSS (Union scheme) is done electronically via the following website: https://m1ss.portaldasfinancas.gov.pt/home.action. In order to register, the taxable person must use its password and identification tax number.                                                                                                                                                                                                                                                                                                                                                                                              \nFor the Non-Union Scheme: Registration for the MOSS under the Non-Union Scheme is done electronically via the following website: https://m1ss.portaldasfinancas.gov.pt/home.action. \nFor registration purposes, the Portuguese Tax Administration will assign a password and an identification tax number to the taxable person."]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-PT","The special portal in Portugal through which providers may register and file MOSS VAT returns is: https://m1ss.portaldasfinancas.gov.pt. The MOSS portal  is available from 6 October 2014.\nContact details of the local VAT authorities are as follows:\nAutoridade Tributária e Aduaneira (AT) \n+351 707 206 707\nIn order to submit questions to the Portuguese Tax Administration, providers should go to the MOSS web portal (https://m1ss.portaldasfinancas.gov.pt/home.action ) and select e-Balcão (Union Scheme) or e-Balcão (Non-Union Scheme)"]
[null,"Appointment of a VAT Agent"]
["VA-PT","In Portugal a VAT Agent can be appointed. However, in the case of the non-Union Scheme, taxable persons can allow an agent to act on their behalf only after the taxable person has registered for the MOSS, insofar the agent uses the username and password of the taxable person."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-PT","The penalties applicable in Portugal for non-registration and/or late registration vary from EUR 600 to  EUR 7,500. \nReference to the above may be found in Article 117 (2) of the Portuguese Tax Infraction Regime Law."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-PT","The penalties applicable in case of non-payment or late payment of the VAT due can vary from 30% to 100% of the VAT due capped at EUR 45,000 per return in case of negligent behaviour and EUR 165,000 in case of fraud.\nInterest is also due at an annual rate of 4%. \nAdditionally, reductions may apply in case of a voluntary disclosure (provided that all criteria are met). In this respect, penalties can be reduced to: \na) 12,5% of the minimum (for this purpose the minimum equals 20% of the VAT due);\nb) 25% of the minimum (for this purpose the minimum  equals  20% of the VAT due);\nc) 75% of the minimum (for this purpose the minimum  equals  30% of the VAT due).\nReference to the above may be found in Article 114 (2), Article 29 (1) (a) (b) (c), and Articles 30 and 31 of the Portuguese Tax Infraction Regime Law.                                                                                                                                                                                                                                                                                                                                                                                                                                                \n"]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-PT","Penalties applicable in case of non-submission or late filing of VAT returns can vary from  EUR 300 to  EUR 3,750.\nReference to the above may be found in Articles 116 (1) of the Portuguese Tax Infraction Regime Law."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-PT","Penalties applicable in case of omissions or inaccuracies in relevant documents for tax purposes (if tax due) can vary from EUR 750 to EUR 22,500. Penalties applicable in case of omissions or inaccuracies in the relevant documents for tax purposes (if no tax due) can vary from EUR 187.5  to EUR 5,625.\nReference to the above may be found in Articles 119 (1) of the Portuguese Tax Infraction Regime Law."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-PT","Penalties applicable in case of omissions or inaccuracies in invoices (if tax due) can vary from EUR 750 to EUR 22,500. Penalties applicable in case of omissions or inaccuracies in invoices (if no tax due) can vary from EUR 187.5  to EUR 5,625.\nReference to the above may be found in Articles 119 (1) of the Portuguese Tax Infraction Regime Law.\n\nPenalties applicable in case of non issuance of invoices or its issuance after the legal deadline can vary from EUR 300 to EUR 3,750. \nReference to the above may be found in Article 123 (1) of the Portuguese Tax Infraction Regime Law."]

{"sheet":"Underlying Romania","index":25,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Romania"]
[null,"INFORMATION - Romania+B2:B49+B2:B18"]
["U&E-RO","In Romania, there are no use and enjoyment rules applicable with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons in accordance with Article 59a of Directive 2006/112/EC."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-RO","In Romania, telecommunications, broadcasting and electronic services provided to non-VAT taxable persons become chargeable:\na) no later than when the invoice is issued, if the invoice is issued before the chargeable event;  \nb) no later than when payment is received, for payments made before the chargeable event. \nA Cash Accounting Scheme applies in Romania, but only for transactions where the place of supply is Romania.  Taxable persons who have established their business in Romania and are registered for VAT purposes in Romania, may opt for the cash accounting scheme if their turnover is below RON 2,250,000 (approximately EUR 500,000) in the previous calendar year.\nReference to the above may be found in Article 134^2, para. (2), letters a) and b) and Article 134^2 para. (3) - (10) of the Romanian Fiscal Code."]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-RO","In Romania, continuous supplies of services are deemed to be completed on the date specified in the contract for the payment of the service supplied or on the invoice date, the settlement period may not exceed one year. \nIn addition, the Romanian VAT legislation provides that the supplies of services for which succesive payments/settlements are performed (e.g. consultancy,expertise, research, construction works and other similar services) take place at the date on which work reports, timesheets or other simiar documents are issued or, depending on the contractual agreement, accepted by the beneficiary. \nReference to the above may be found in Article 134^1, para. (7) and (8) of the Romanian Fiscal Code."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-RO","The price between the parties should be set at market value in case: (i) the consideration is lower than the market value and the recipient of the supply does not have  the right to fully deduct VAT; (ii) the consideration is lower than the market value and the supplier does not have the right to fully deduct VAT; (iii) the consideration is higher than the market value and the supplier does not have the right to fully deduct VAT.\nReference to the above may be found in Article 137, para. (1), letter e) of the Romanian Fiscal Code."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-RO","Bad debt relief (BDR) is not available in Romania with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. \nBDR is available in Romania only in case the consideration of the supply of goods/provision of services cannot be cashed due to the bankruptcy of the beneficiary (taxable person).  BDR is allowed, starting as of the date of issuance of a court decision in this respect.\nReference to the above may be found in Article 138, letter d) of the Romanian Fiscal Code."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-RO","In Romania, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-RO","In Romania the standard VAT rate is 24%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-RO","Romania has not implemented a rule under its domestic legislation whereby taxable persons are released from the payment of VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-RO","In Romania, a taxable person is required to issue an invoice with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. As an exception, where the supplier is required to issue a fiscal receipt/other specific documents and the beneficiary does not request an invoice, the issuance of the invoice is no longer mandatory. \nReference to the above may be found in Article 155, para. (4), (5), (9) and (10) of the Romanian Fiscal Code."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-RO","Invoices should contain all mandatory elements provided by Romanian VAT legislation. The provisions of the VAT Directive regarding the content of the invoice (art.  226) are also implemented in the Romanian VAT legislaton. The invoice can be issued in any language. The Romanian tax authorities can ask for it to be translated into Romanian upon a tax audit.\nReference to the above may be found in Article 155, para (11)-(13), (19)-(22), (28) and (35) of the Romanian Fiscal Code and in Point 70 of the Methodological Norms for the application of the Fiscal Code."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-RO","The general time limit (which is the 15th day of the month following the chargeable event) applies in case of invoices issued for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons.\nReference to the  above may be found in  Article 155, para (15) of the Romanian Fiscal Code."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-RO","In Romania summary invoices may be issued for several supplies of goods or services for which the chargeable events occur over a period not exceeding one calendar month,  and addressed to the same customer. Summary invoices must be accompanied by documents issued at the date of supply of goods or services.\nReference to the above may be found in  Article 155, para. (16) of the Romanian Fiscal Code and in Point 72 of the Methodological Norms for the application of the Fiscal Code."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-RO","E-invoicing rules in Romania are in line with Directive 2006/112/EC.\nReference to the above may be found in Article 155, para. (1), (3), (23) – (26) of the Romanian Fiscal Code and in Point 76 of the Methodological Norms for the application of the Fiscal Code."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-RO","Where batches containing several electronic invoices are sent or made available to the same recipient, the details common for all invoices may be mentioned only once. However, such details should be accessible for each individual invoice.\nReference to the above may be found in Article 155, para. (27) of the Romanian Fiscal Code."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-RO","Romania has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-RO","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-RO","There are no provisions which are applicable under a Stand-still Scheme in the Romanian VAT legislation or subject to common practice in Romania that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-RO","There are currently no specific rules to vouchers in the Romanian VAT legislation. \nHowever, there is a guideline issued by the Romanian Ministry of Public Finances according to which:\na) the sale of pre-paid cards, where the credit can be used only for acquiring telephone service are taxable upon sale;\nb) the sale of pre-paid cards, where the credit can be used for acquiring multiple goods/services are taxable upon usage."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-RO","Educational activities as per the Law on education no. 84/1995 (as subsequently amended and completed) on the professional training of adults, as well as supplies of services and goods closely related to these activities, performed by public institutions or other authorized institutions are VAT exempt in Romania.\nThe VAT exemption does not apply to the studies or research by schools, universities or any other education institution.\nReference to the above may be found in Article 141, para. (1), letter f) of the Romanian Fiscal Code."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-RO","Gambling activities performed by authorised entities irrespective of whether facilitated online or in store are VAT exempt operations.\nReference to the above may be found in Article 141, para. (2), letter. c) of the Romanian Fiscal Code."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-RO","The VAT exemptions provided by the Romanian VAT legislation are in line with the VAT exemptions provided by the VAT Directive and should be taken into account with respect to services provided under the MOSS.\n"]
[null,"VAT Registration Process"]
["REG-RO","A. Non-EU resident entity\nNon-EU resident entities shall submit an electronic declaration of commencement of their activity in Romania comprising the name of the applicant, postal address and electronic address, including the web page, and the tax identification number. Additionally, an affidavit confirming that the non-EU resident entity is not VAT-registered in the EU must be also submitted to the relevant Romanian tax authorities.\nNo appointment of a VAT representative/agent is required for non-EU resident entities.  Reference to the above may be found in Article 152^4, para. (3), and (4) of the Romanian Fiscal Code.\nB. EU resident entity\nThe EU resident entity shall submit an electronic declaration of commencement of its activity in Romania.\nReference to the above may be found in Article 152^5. para. (3) of the Romanian Fiscal Code. \nTo identify in the MOSS system, a qualified digital certificate is required in accordance with the provisions of Law no. 455/2001 regarding the digital signature. A MOSS registration request should be made and contain the following elements: taxable person business name, postal address, email address, including webpage, national tax registration number (for the EU scheme) and a declaration confirming that the taxable person is not registered for VAT purposes within the European Union (for the non-EU scheme). Also, the taxable person should mention the identification details of any fixed establishments in other Member States."]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-RO","General information may be found following Romanian National Agency for Fiscal Administration www.anaf.ro, under section \"Info UE\" - \"Mini One Stop Shop (M1SS) - english version\".    The web link to register for M1SS system is  https://login.anaf.ro/vdesk/hangup.php3                                                                                                                                                                                                                                                                        \nHelpdesk can be contact on the bellow contact details:\nEmail:  m1ss.ANAF@mfinante.ro\nTelephone: +40 21.305.70.81"]
[null,"Appointment of a VAT Agent"]
["VA-RO","In case of electronic services provided by a taxable person not established in the EU to non-VAT taxable persons established in the EU, if the supplier opts for the special scheme and choose Romania as their Member State of Identification, for the purpose of registration it is not necessary to appoint a tax representative. \nReference to the above may be found in Article 152^4 of the Romanian Fiscal Code."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-RO","In principle, failure to submit a statutory tax registration statements will trigger a fine from LEI 1,000 to LEI 5,000. \nReference to the above may be found in Articles 219, para. (1), letter a) and para. (2), letter d) and 221, para. (5) of the Romanian Fiscal Procedural Code."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-RO","For late payment of VAT the following penalties apply:\na) late payment interest of 0.03% per each day of delay; and\nb) late payment penalty of 0.02% per each day of delay.\nReference to the above may be found in Articles 120, para. (7) and 120^1, para. (2) of the Romanian Fiscal Procedural Code."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-RO","In principle, failure to submit or late submission of VAT returns will trigger a fine from LEI 1,000 to LEI 5,000.\nFailure to submit the VAT Recapitulative declarations, as prescribed by law, will trigger  a fine of LEI 1,000 to LEI 5,000.\nReference to the above may be found in Articles 219, para. (1), letter b) and para. (2), letter d) and 221, para. (5) of the Romanian Fiscal Procedural Code."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-RO","No penalty applies for incomplete/incorrect VAT returns. The Romanian Fiscal Code provides for a specific procedure for correcting incomplete/incorrect VAT returns. However, where the incomplete/incorrect information gives rise to additional VAT due, late payment charges would apply. The fine for submission of incorrect or incomplete VAT Recapitulative statements is from LEI 500 to LEI 1,500.\nAlso, for additional tax obligations (underpaid VAT), whether notified by the taxpayer or by the tax authorities, interest and penalties are due from the date on which VAT had to be paid by law to the date payment is made. \nReference to the above may be found in Articles 120, 219^1 and 219^2 of the Romanian Fiscal Procedural Code."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-RO","Incorrect VAT invoices may give rise to additional VAT liabilities and late payment charges, if the exchange rate for converting the VAT amount into LEI is not correctly assessed.\nFailure to present documents/records upon the request of the Romanian tax authorities is subject to a fine between LEI 25,000 and LEI 27,000. Taxpayers have the possibility to pay half of the minimum fine within 48 hours. The person in charge of the findings shall specify this possibility in the report of findings and sanctions for civil law violations.\nReference to the above may be found in Articles 120, 120^1, 219 para. (1) letter r) and para. (2) letter g) and 221 para. (5) of the Romanian Fiscal Procedural Code."]

{"sheet":"Underlying Slovakia","index":26,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Slovakia"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-SK","In Slovakia, there are no use and enjoyment rules applicable with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons in accordance with Article 59a of Directive 2006/112/EC."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-SK","In Slovakia, telecommunications, broadcasting and electronic services provided to non-VAT taxable persons become taxable according to the normal rules provided for under Directive 2006/112/EC. "]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-SK","In Slovakia, continuous supplies of services are considered to be supplied no later than the last day of the period to which the payment for the services relates.\nIf a payment for continuous supplies of service is agreed for a period exceeding 12 calendar months, the service is deemed to be provided on the last day of each 12th calendar month, until the supply is completed. \nHowever, when electronic communication networks and electronic communication services are provided continuously, along with electronic services, by persons authorised to provide such networks and services under a separate regulation, the service is regarded as being provided no later than the day when an invoice is issued.  If no invoice has been issued until the last day of the third calendar month following the calendar month in which the service was provided, the tax becomes chargeable as of the last day of the third calendar month following the month in which the service was provided (Slovak Act no. 222/2004 Coll. on VAT). This does not apply to cases where electronic communication networks and electronic communication services are provided continuously, along with electronic services, and the recipient of these services is liable to pay the VAT.\nReference to the above may be found in Article 19 of the Slovakian VAT legislation."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-SK","In Slovakia the taxable amount of telecommunications, broadcasting and electronic services provided to persons not registered for VAT may be deemed to be the market value where the service is provided between related parties. Related parties include persons with close personal ties, management, employees, members of board, members of companies' bodies, statutory representatives, members of groups, family members.\nReference to the above may be found in Article 22 of the Slovakian VAT legislation."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-SK","Bad debt relief is not available in Slovakia with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-SK","In Slovakia, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-SK","In Slovakia the standard VAT rate is 20%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-SK","In Slovakia, a person that is not a taxpayer is not required to pay the tax if the tax to be paid does not exceed EUR 5. However, this particular provision is not relevant for businesses supplying telecommunications, broadcasting and electronic services  using the MOSS schemes.\nReference to the above may be found in Article 78 of the Slovakian VAT legislation."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-SK","In Slovakia a taxable person is required to issue a VAT invoice with respect to telecommunications, broadcasting and electronic services provided to non-taxable legal person. There is no obligation to issue invoice in case of supplies to private individuals. \nReference to the above may be found in Article 72 of the Slovakian VAT Act."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-SK","Invoices should be issued in accordance with Directive 2006/112/EC.                                                                                                                                                                                                                                                       \nReference to the above may be found in Article 74 of the Slovakian VAT Act."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-SK","According to Slovak legislation, the invoice for supply of services must generally be issued no later than within 15 days from:\n•  the day of the supply of services;\n•  the day of the receipt of an advance payment for the services.\nReference to the above may be found in Article 73 of the Slovakian VAT legislation."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-SK","A summary invoice for several separate supplies of services or for several payments received prior to the supply of services may be issued, however it cannot cover a period longer than a calendar month. The summary invoice must be issued no later than within 15 days from the end of respective calendar month. \nReference to the above may be found in Article 75 of the Slovakian VAT legislation."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-SK","In Slovakia, electronic invoices may be used in accordance with the provisions laid down in Directive 2006/112/EC.\nReference to the above may be found in Article 71 of the Slovakian VAT legislation."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-SK","Where several electronic invoices are sent or made available to the same recipient in a single batch, the details common to the individual invoices may be mentioned only once where, for each invoice, all the information are accessible. \nReference to the above may be found in Article 74 of the Slovakian VAT legislation."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-SK","Slovakia has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-SK","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-SK","There are no provisions which are applicable under a Stand-still Scheme in the Slovakian VAT legislation or subject to common practice in Slovakia that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-SK","There are no specific rules in Slovak VAT law regarding the VAT treatment of vouchers. The current approach is in line with the CJEU case-law."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-SK","According to Slovak legislation, the supply of education by an eligible body established in Slovakia is an exempt supply with no right to input VAT deduction. E-learning services are in principle taxable in Slovakia, unless made by an eligible body, school, university or college as part of education service. \nEligible bodies are (inter alia):\n • Schools established according to specific legislation\n • Universities established according to specific legislation\n • Other further educational institutions designated in legislation\n • Non-profit-making organisations that meet certain conditions.\nReference to the above may be found in Article 31 of the Slovakian VAT legislation."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-SK","Operating lotteries and similar games by company operating under a specific legislation (Act on lottery and other similar games) are VAT exempt services with no right to input VAT deduction. No mention about online gaming services is included in the legislation. Generally, if online gaming services are performed by a company operating under the specific legislation and closely related to lotteries and similar games, such services should also be VAT exempt. \nReference to the above may be found in Article 41 of the Slovakian VAT legislation. "]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-SK","There are no further exemptions in the Slovak VAT legislation under which the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may fall."]
[null,"VAT Registration Process"]
["REG-SK","The VAT registration process for both MOSS special schemes is accessible via the financial administration web portal. The information required is in accordance with the relevant EU legislation (Council Directive 2008/8/EC & Commission Implementing regulation (EU) 815/2012)."]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-SK","Link to the registration form on the web portal of the Financial Directorate: <https://www.financnasprava.sk/en/electronic-communication/moss-scheme/registration-for-moss-scheme>                                                                                  Contact details of the tax authority: <https://www.financnasprava.sk/en/contact/financial-directorate-contact>"]
[null,"Appointment of a VAT Agent"]
["VA-SK","There is no concept of a VAT agent in Slovakia. However, any person should be able to act as agent with a Power of Attorney."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-SK","In accordance with the Slovak tax legislation, the tax authorities shall impose a lump sum penalty for late registration of an amount between EUR 60 and 20,000, at the discretion of tax authorities.  When determining the amount of the fine, the tax administrator shall consider the severity, duration and consequences of the illegal condition. \nReference to the above may be found in Articles 154 and 155 of the Act on Tax Administration (Tax Procedure Code). "]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-SK","In Slovakia, interest is payable for late payment or non-payment. Interest shall amount to four times (and be no less than 15%) of the standard interest rate (European Central Bank) per annum and is calculated for each day of delay. Sanction interest can be calculated for up to four years.\nReference to the above may be found in Article 156 of the  Act on Tax Administration (Tax Procedure Code). "]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-SK","In accordance with the Slovak tax legislation, the tax authorities shall impose a lump sum penalty for non-compliance with VAT filing obligation for an amount ranging between EUR 30 and EUR 32,000. When determining the amount of the fine, the tax administrator shall consider the severity, duration and consequences of the illegal condition.\nReference to the above may be found in Articles 154 and 155 of the Act on Tax Administration (Tax Procedure Code). "]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-SK","In case the VAT liability is increased, corrections of tax returns are penalised by a flat penalty of 5% of the VAT increase in case of voluntary disclosure, and 10% of the VAT increase in case of identification by the tax authorities.\nReference to the above may be found in Articles 154 and 155 of the Act on Tax Administration (Tax Procedure Code).  "]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-SK","In Slovakia, a lump-sum penalty from EUR 60 up to EUR 3,000 for non-compliance with non-monetary obligations shall be imposed. When determining the amount of the fine, the tax administrator shall consider the severity, duration and consequences of the illegal condition.\nReference to the above may be found in Articles 154 and 155 of the Act on Tax Administration (Tax Procedure Code). "]

{"sheet":"Underlying Slovenia","index":27,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Slovenia"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-SI","In accordance with Article 29 of the Slovene Regulation implementing the VAT Act, the place of supply of telecommunication services deemed outside the EU according to the general rule of place of taxation shall be in Slovenia, if the services are used and enjoyed in Slovenia, while the place of supply of telecommunication services deemed in Slovenia according to the general rule of place of taxation, shall be outside the EU, if the services are used and enjoyed outside the EU.\n"]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-SI","In Slovenia, cash accounting scheme according to which the taxable person may account and pay VAT at the time payment is received from the customer is available. This scheme may be used by taxable persons whose turnover was below EUR 400,000 (excluding VAT) in the last 12 months and is not likely to exceed this threshold in the next 12 months. Conditions of application of the special arrangement following the paid invoice charged on cash basis:\nThe taxable person from paragraph (1) of Article 131 of VATA-1 Act may apply the special arrangement following the paid invoice charged on cash basis on the first day of any tax period provided that:\n– he has submitted all required VAT returns and that he has settled all outstanding liabilities for VAT;\n– prior to the transition to the special arrangement for VAT charged following the paid invoice charged on cash basis he has not been finally convicted of a criminal offence or a major violation of VAT rules;\n– he has not applied this special arrangement within a twelve-month period prior to the transition to the special arrangement for VAT charged following the paid invoice charged on cash basis;\n– he has provided for the compliance of his accounting with the conditions of application of the special arrangement for VAT charged following the paid invoice charged on cash basis;\n– he has notified the tax office of the tax period in which he intends to introduce the special arrangement for VAT charged following the paid invoice charged on cash basis at least 15 days prior to the date of application of this special arrangement. The taxable person shall submit the notification to the tax authority in electronic form.\nThe taxable person from the preceding paragraph, who starts using the special arrangement for VAT charged following the paid invoice charged on cash basis shall show separately in his accounting records all payments he receives or makes in connection with the transactions for which he is liable to assess his tax liability based on incoming and outgoing invoices.\nReference to the above may be found in Articles 131 to 137 of the VAT Act (special arrangements for the \"cash accounting scheme\")."]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-SI","In Slovenia, continuous supplies (for which successive invoices are issued or payments are made) are regarded as being completed on expiry of the periods to which such statements of account or payments relate. However, these periods shall not exceed one year.\nReference to the above may be found in Articles 33(2) and (4) of the Slovene VATA-1 Act."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-SI","In Slovenia where the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons is made between two related parties, the taxable amount may be deemed to be open market value, if:\n- the consideration for the supply is lower than the open market value and the recipient of the supply  is not entitled to a full VAT deduction according to Articles 62, 63, 65, 66, 74 and 74.i of VATA-1 Act;\n- the consideration for the supply is lower than the open market value and the supplier is not entitled to a full VAT deduction according to Articles 62, 63, 65, 66, 74 and 74.i of VATA-1 Act, and the supply is subject to exemption according to paragraph (1) of Article 42, Article 44 and paragraph (2) of Article 49 of VATA-1 Act;\n- the consideration for the supply is higher than the open market value and the supplier is not entitled to a full VAT deduction according to Articles 62, 63, 65, 66, 74 and 74.i of VATA-1 Act.\nGenerally, related parties are deemed family members or in case of legal entities, a legal entity that holds directly or indirectly at least 25% of ownership in the capital or shares or voting rights in another entity, or two legal entities which are under common control of a person or legal entity who holds at least 25% of ownership in the capital or shares or voting rights in both entities.                                                                                         The open market value shall mean the full amount that the customer or recipient  should pay to an independent supplier or contractor for a comparable supply of goods or services in the territory of Slovenia on acquisition of goods and services in conditions of fair competition.\nComparable supplies for the open market value include other supplies in the territory of Slovenia. In case comparable supplies in Slovenia are not available, the open market value for services is considered to be an amount which is not lower than all costs incurred for providing the service.\nReference to the above may be found in Article 36a of the Slovene VATA-1 Act."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-SI","Bad debt relief is available in Slovenia upon receipt of a final Court's decision on termination of insolvency or bankruptcy proceedings after which the invoice remained partially or fully unpaid. It is possible to claim bad debt relief also for all recognized receivables in the bankruptcy proceeding towards a non-VAT taxable person.\nThe taxable person should charge and pay VAT from all subsequently received payments of receivables for which he claimed bad debt relief.\nReference to the above may be found in Article 39(2) and (3) of the Slovene VATA-1 Act."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-SI","In Slovenia, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-SI","In Slovenia the standard VAT rate is 22%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-SI","Slovenia has not implemented a rule under its domestic legislation whereby taxable persons are released from the payment of VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-SI","In Slovenia, a taxable person is required to issue an invoice with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons.\nReference to the above may be found in Article 81 of the Slovene VATA-1 Act.\n "]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-SI","Taxable persons may issue a simplified invoice with respect to telecommunications, broadcasting and electronic services provided to non-taxable persons. Such invoice should at least include the following information:\n- the date of issue;\n- a sequential number which uniquely identifies the invoice;\n- an identification number for VAT purposes, under which the supply of goods or services were provided;\n- the name and address of the taxable person and identification number for VAT purposes under which the supply of goods or services were provided\n- the quantity and type of goods or services supplied;\n- the amount of VAT to be paid or information required to calcualte it and\n- in case of issue of a document that changes the previously issued invoice, such document should include a refernece to the previous invoice and details of changes.\n\nThe Slovene VAT Act does not prescribe a mandatory language to be used on the invoices. However, the Tax Authorities may request their translation to Slovenian language during a tax audit. According to the Public Use of the Slovene Language Act all correspondence (including invoices) made by a taxable person performing activities in Slovenia with Slovenian based customers should be made in Slovene language. In practice the Tax Authorities often accept invoices issued in a foreign language.\nReference to the above may be found in Article 83(2) of the Slovene VATA-1 Act."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-SI","There are currently no provisions in Slovenian VAT legislation which impose time limits for issuing invoices with respect to telecommunications, broadcasting and electronic services provided to non-taxable persons."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-SI","According to VAT Act , summary invoice for several separate supplies of goods or services may be issued provided that VAT on the supplies becomes chargeable during the same tax filing period (i.e. per quarter under the MOSS).\nReference to the above may be found in Articles 81(6) of the Slovenian VATA-1 Act."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-SI","E-invoicing in Slovenia is subject to the rules under Directive 2006/112/EC.\nReference to the above may be found in Article 84 of the Slovenian VATA-1 Act."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-SI","The use of batches of electronic invoices in Slovenia is subject to the rules under Directive 2006/112/EC. \nReference to the above may be found in Article 84(7) of the Slovenian VATA-1 Act."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-SI","Slovenia has not implemented  any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons"]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-SI","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-SI","There are no provisions which are applicable under a Stand-still Scheme in the Slovenian VAT legislation or subject to common practice in Slovenia that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-SI","The Slovenian VAT legislation does not clearly distinguish between Single Purpose Vouchers and Multi-Purpose Vouchers. However, different tax treatment can apply to vouchers which have similar characteristics of a Single Purpose Voucher or a Multi-Purpose Voucher based on general VAT provisions. The Tax Authorities have further clarified different tax treatments of different types of vouchers.\nThe distinction is made between vouchers which refer to purchase of specific services or goods (\"service or good vouchers\") and vouchers which do not refer to specific services or goods (\"value vouchers\"). For the first type of vouchers, VAT becomes chargeable on the date of the receipt of the payment (in case the payment occurs before the supply). When a voucher is provided to a non-taxable person, an invoice does not need to be issued upon receipt of the payment but on the date of the supply. Prepaid telephone cards are included in this group with the difference that an invoice does not need to be issued on the date of the supply.\nThe second type of vouchers is regarded as being a legal offer and VAT becomes chargeable on the date of the supply. At that time the taxable person should also issue an invoice.\nThere is currently no indication as to whether Slovenia is considering implementing specific VAT treatment of vouchers and it is expected that the above rules will apply in relation to services supplied under the MOSS.\nReference to the above may be found in Articles 33(1)(5) and 81(5) of the Slovenian VATA-1 Act and 143(2) of the Regulation on the implementation of the VATA-1 Act."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-SI","According to Slovene VAT legislation, education services rendered by eligible public institutes or other organizations are exempt from VAT without the right to deduct input VAT provided that the exemption does not lead to distortion of competition.  \nTuition fees given privately by persons fulfilling the conditions required for teaching in a public school and covering school education are also VAT exempt in Slovenia. \nThere is no specific reference in the Slovenian VAT legislation regarding the supply of e-learning services or other Relevant Services in the area of education. However, these services should be exempt provided that the conditions stated above are met.\nReference to the above may be found in Article 42(1) point 8 and 9 of the Slovenian VATA-1 Act and Article 66 of the Regulation on the implementation of the VATA-1 Act."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-SI","According to the Slovene VAT legislation games of chance are exempt from VAT (this also includes games of chance provided online). \nGames of chance are not specifically defined in the Slovene VAT legislation. They are defined in the Gaming Act as games where participants against a payment of a specific amount have equal chances to win the prize and the outcome of the game exclusively or mainly depends on chance or other uncertain event. Although there is no specific guidance in the Slovene legilstaion, e-gambling should also qualify for the above exemption.\nReference to the above may be found in Article 44 point 6 of VATA-1 Act.\nThere is no clear guidance in the Slovenian legislation regarding the VAT treatment of bonus points/credis earned as part of e-gambling activities and it is recommended that the exact VAT treatment is analysed on a case by case basis."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 &135 (General)"]
["AE-SI","There are no further VAT exemptions applicable under the Slovenian VAT legislation that would apply to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"VAT Registration Process"]
["REG-SI","The VAT registration process for both Union scheme and non-Union scheme must be made electronically via the financial administration web portal eDavki https://edavki.durs.si/OpenPortal/Pages/StartPage/StartPage.aspx\nReference to the above may be found in Articles 125 and 130c of the VATA-1 Act and Article 171 of the Regulation on the implementation of the VAT Act."]
[null,"Reference to the above may be found in Articles 125 and 130c of the VATA-1 Act and Article 171 of the Regulation on the implementation of the VAT Act."]
["WP-SI","Webportal: https://edavki.durs.si/OpenPortal/Pages/StartPage/StartPage.aspx\nContacts: http://www.fu.gov.si/en/contacts/\nAll general inquires should be sent to the following e-mail address: gfu.fu@gov.si."]
[null,"Appointment of a VAT Agent"]
["VA-SI","Generally, non-EU established taxable persons performing business activity in Slovenia should appoint a VAT representative. However, this provision does not apply to non-EU established businesses supplying telecommunications, broadcastings and electronic services (a VAT representative is not mandatory). \nThere are currently no provisions regarding the obligation for EU established businesses to appoint VAT representative for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons.\nTaxable persons may nonetheless appoint an agent/mandatory for the filing of VAT returns. \n"]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-SI","A penalty ranging between EUR 2,000 and EUR 125,000 may be imposed to a legal person failing to submit a request for issuance of the VAT identification number in Slovenia or for late submission of a request to issue the VAT identification number in Slovenia. \nPenalties ranging from EUR 200 to EUR 4,100 may be imposed to any person liable for the legal entity.\nUsually, the penalty for late submission is not imposed in case of voluntary disclosure of  past transactions. \nReference to the above may be found in Article 141 of the Slovenian VATA-1 Act. "]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-SI","A penalty ranging between EUR 1,200 and EUR 41,000 may be imposed in case a legal person fails to report, submit or pay VAT on telecommunications, broadcasting and  electronic services during the specified time limit and in the required manner.\nA penalty ranging between EUR 2,000 and EUR 125,000 may be imposed to a legal person for not paying VAT or for late VAT payment. \nPenalties ranging from EUR 200 to EUR 4,100 may be imposed to any person liable for the legal entity.\nNo penalties are levied in case a voluntary disclosure is made (but late payment interest remains subject to the following rate: 1-year EURIBOR + variable part). The variable part of interest rate equals:\n- 1 percentage point, if the  voluntary disclosure is made within the first month after the due date for submission of the VAT report,\n- 2 percentage points, if the  voluntary disclosure is made within 6 months after the due date for submission of the VAT report,\n- 3 percentage points, if the  voluntary disclosure is made within 1 year after the due date for submission of the VAT report,\n- 4 percentage points, if the  voluntary disclosure is made later than 1 year after the due date for submission of the VAT report.\nReference to the above may be found in Articles 88.c(2), 140 and 141 of the Slovenian VATA-1 Act."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-SI","A penalty ranging between EUR 1,200 and EUR 41,000 may be imposed in case a legal person fails to submit a special VAT return for electronic services to the Tax Authorities or fails to submit it within the prescribed time limit to the Tax Authorities.\nA penalty ranging between EUR 2,000 and EUR 125,000 may be imposed in case a legal person fails to submit a VAT return or fails to submit it within the specified time limit. \nPenalties ranging between EUR 200 and EUR 4,100 may be imposed to any person liable for the legal entity. \nReference to the above may be found in Article 140(7) and 141(8) of the Slovenian VATA-1 Act."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-SI","A penalty ranging between EUR 1,200 and EUR 41,000 may be imposed in case a legal person fails to include the required data in the VAT return for electronic services.\nA penalty ranging between EUR 2,000 and EUR 125,000 may be imposed in case a legal person fails to include the required data in the VAT return.\nPenalties ranging from EUR 200 to EUR 4,100 may be imposed to any person liable for the legal entity.\nReference to the above may be found in Article 140(7) and in Article 141(8) of the Slovenian VATA-1 Act."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-SI","A penalty ranging between EUR 1,200 and EUR 41,000 may be imposed in case a legal person fails to include the required information on the invoice.\nA penalty ranging between EUR 2,000 and EUR 125,000 may be imposed in case a legal person fails to issue an invoice, fails to provide the authenticity of origin, integrity of content and legibility of invoices during the specific period reffered to in Articles 84(4) and 86(3) of the VATA-1 Act, fails to provide in his bookkeeping the data referred to in Article 85 of the VATA-1 Act or fails to provide them for the specified period, fails to store accounting books and other required documents during the specified period. \nPenalties ranging between EUR 200 and EUR 4,100 may be imposed to any person liable for the legal entity.\nReference to the above may be found in Articles 140(3) and 141(5-7) of the Slovenian VATA-1 Act."]

{"sheet":"Underlying Spain","index":28,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Spain"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-ES","In Spain, telecommunications, broadcasting and electronic services provided, both to taxable persons and non-VAT taxable persons, if otherwise taxable outside of the EU are subject to Spanish VAT if these services are used and enjoyed within Spanish territory.\nReference to the above may be found in Article 70.2 of the Spanish VAT Law and Doctrine from the General Tax Directorate."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-ES","In Spain, depending on the type of  telecommunication, broadcasting and electronic services to be provided (both to taxable persons and non-VAT taxable persons), the VAT accrual may differ. In principle, these transactions become taxable according to the normal rules provided for under Directive 2006/112/EC. Nonetheless, if such transaction may be deemed as on-going/a continuous supply of services, the VAT accrual would take place at the time the price becomes due. \nIf there is an advance payment the supply will be deemed to take place when that payment is collected by the supplier.\nEffective on 1st January 2014, the cash accounting scheme was implemented in Spain. However, currently the cash account scheme is not applicable for non-EU established entities who applied for the One Stop Shop. \nReference to the above may be found in Article 75.1.2º, 75.1 7º, Article 75.2 and Article 163.12th.2"]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-ES","In Spain, VAT on continuous supplies of services becomes chargeable when the consideration for the service becomes chargeable but, in any case, no later than on 31 December of the year during which the supply has started.\nReference to the above may be found in Article 75.1 7º of the Spanish VAT Law."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-ES","In Spain, the consideration for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons may be deemed to be the open market value where the parties to the transaction are connected parties. This specific rule will only be applicable when any of the connected parties does not have the right to fully deduct VAT. The connection between those parties can be evidenced by any means accepted by Law.\nReference to the above may be found in Article 79.5 of the Spanish VAT Law.\n"]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-ES","Bad debt relief is available in Spain, subject to the following requirements (among other formal and timing requirements):\nOne year (smaller entities may opt to wait only 6 months ) has elapsed since the moment when VAT became chargeable;\nThe unpaid invoice is registered in the provider's VAT records;\nThe customer must be a taxable person or the taxable basis of the transaction higher than EUR 300.\nThe provider must have initiated a payment request by means of a judicial claim or through a Public Notary request (if the debtor is a Public Body, a specific certificate must be obtained in which the pending debt is outlined).\nReference to the above may be found in Article 80.4 of the Spanish VAT Law. Article 80.3 of the Spanish VAT Law also outlines the possibility to recover VAT bad debts when the debtor is declared in bankruptcy. In this case, some specific formal and timing requirements must be complied with (other than the ones set forth in Article 80.4)."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-ES","In Spain, paper books may be subject to a super reduced rate of 4% insofar as they are incorporated into any tangible element (including CDs, pen drives, among others, if they can be deemed as ancilliary to the book). On the contrary, downloading an e-book directly into the customer’s computer will be subject to 21%. For any other services the standard rate of 21% should apply.\nReference to the above may be found in Article 91.2, 1.2º of the Spanish VAT Law and Doctrine from the General Tax Directorate."]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-ES","In Spain the standard VAT rate is 21%. "]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-ES","Spain has not implemented rules under its domestic legislation whereby taxable persons are released from the payment of the VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-ES","In Spain,  a taxable person is required to issue an invoice with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons.\nReference to the above may be found in Article 164.1 3º of the Spanish VAT Law and article 2 of the Spanish Invoicing regulation Royal Decree 1619/2012 (Hereinafter Invoicing Regulation)."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-ES","Invoices should be issued in accordance with Directive 2006/112/EC. \nInvoices can be issued in any language, but the invoice may have to be translated into Spanish upon request from the VAT authorities.\nReference to the above may be found in Articles 6 and 12.2 of the Invoicing regulation."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-ES","In Spain, an invoice must be issued at the time VAT becomes chargeable when the recipient is a non-taxable person. Otherwise, it may be issued when the VAT becomes chargeable or by the day 16th of the month following the VAT accrual.\nReference to the above may be found in Article 11 of the Invoicing regulation."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-ES","In Spain summary invoices for telecommunications, broadcasting and electronic services provided to the same non-VAT taxable persons must be issued, at the latest, on the last day of the calendar month during which the relevant transactions took place.\nReference to the above may be found in Article 13.1 of the Invoicing regulation."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-ES","Electronic invoices are available in Spain in accordance with the rules laid down in Directive 2006/112/EC.\nReference to the above may be found in Article 8, 9 and 10 of the Invoicing regulation."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-ES","Batches of electronic invoices are available in Spain in accordance with the rules laid down in Directive 2006/112/EC.\nReference to the above may be found in Article 10.2 of the Invoicing regulation."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-ES","Spain has not implemented  any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-ES","No."]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-ES","No provisions are applicable under a Stand-still Scheme in the Spanish VAT legislation or subject to common practice in the Spain that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-ES","There are no specific rules in Spain regarding the VAT treatment of vouchers, each transaction has to be analysed on a case by case basis.\nThe Spanish Tax Authorities make a distinction following the  CJEU case \"BUPA\", taking into account whether the underlying transaction to which the voucher relate is defined at the time the voucher is sold. Although there are no clear distinction in the Spanish VAT law, the following reasoning usually applies:\nFor single purpose vouchers, VAT becomes chargeable upon the sale of the voucher, given that the service against which the voucher will be redeemed is already known. \nFor multi-purpose vouchers, the sale of the voucher is not subject to VAT, given that the service against which it will be redeemed is unknown at the time of sale. VAT becomes due upon redemption, the issuer being liable for VAT on the face value of the voucher.\nReference to the above may be found in Article 70.1 8º of the Spanish VAT Law and Doctrine issued by the General Tax Directorate."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-ES","In Spain, education services are VAT exempt if the following requirements are met:\n- The service is supplied by a Public Entity or an authorised Private entity; and\n- The education is in relation to any of the subjects included in any of the Study Plans of the Spanish Education System.\nEducation services provided via electronic means will therefore be exempt in Spain if the above mentioned requirements are met. On the contrary, e-learning, insofar as it is considered as electronic services according to the definition contained in point (5) of Annex I of Council Implementing Regulation (EU) No 282/2011, will be taxed at 21%.\nReference to the above may be found in Article 20 of the Spanish VAT Law and Doctrine issued by the General Tax Directorate."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-ES","In Spain, lotteries, betting and gambling activities are VAT exempt if:\n- organized by Public National lottery operators;\n- organized by Public bodies of the Spanish Autonomous Community and;\n- organized by Authorized Gambling operators the gambling activities of which are subject to Spanish Gambling Tax, which includes authorized operators that organizes gambling activities, raffles, betting, occasional gambling, cross-border gambling, random combinations games for marketing or promotional purposes.\nIn principle, e-gambling activities are subject to Spanish Gambling Tax in Spain therefore should be VAT exempt in Spain. However it is advised that the exact VAT treatment is analysed on a case by case basis. \nThere is no clear guidance in the Spanish legislation regarding the VAT Treatment of Bonus Points/Credits granted as part of e-Gambling Activities and such treatment should be analysed on a case by case basis.\nReference to the above may be found in Article 20 of the Spanish VAT Law and Spanish Gambling Regulations (Law 13/2011)."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 &135 (General)"]
["AE-ES","There are no further VAT exemptions applicable under the Spanish VAT legislation that would apply to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"VAT Registration Process"]
["REG-ES","Registration under the MOSS in Spain may take place by submitting a 034 Form via the following link: https://www.agenciatributaria.gob.es/AEAT.sede/en_gb/procedimientoini/G329.shtml. "]
[null,"Access to web-portal and contact details of the local VAT authorities"]
["WP-ES","The Spanish Tax Authorities has recently launched a web portal for the MOSS.\nRelevant information can be found in this web portal, such as registration form and instructions.\nGeneral information may be found following the link below ( in English): \nhttp://www.agenciatributaria.es/AEAT.internet/en_gb/Inicio_en_GB/La_Agencia_Tributaria/Campanas/One_Stop_Shop/One_Stop_Shop.shtml\nSpecific queries regarding the MOSS in Spain can be addressed at moss@correo.aeat.es"]
[null,"Appointment of a VAT Agent"]
["VA-ES","In Spain, there has not been any specific guidance so far regarding the possibility to appoint an agent with respect to supplies made under the MOSS. According to practice, the appointment of a fiscal representative is mandatory for non-EU companies who wish to register for VAT in Spain. \nFor EU companies, appointing a VAT representative in Spain is in principle not obligatory but usually recommended."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-ES","For late registration a penalty of EUR 400 will be imposed. It can be reduced to EUR 200 if the filing has been done prior to a requirement from the Spanish Tax Authorities.\nReference to the above may be found in Article 198 of the Spanish General Tax Law."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-ES","For  non-payment, a penalty of 50% to 150% of the VAT amount due will be imposed. For late payment, a surcharge of 5% to 20% plus late interest can be imposed.\nReference to the above may be found in Article 191 and Article 27 of the Spanish General Tax Law."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-ES","The penalty for late filing is EUR 200 in case of a request from the VAT authorities. In case of a late filing of a VAT return without request from the Tax Authorities, the penalty would be reduced to EUR 100.\nReference to the above may be found in Article 198 of the Spanish General Tax Law."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-ES","Generally, the penalty for incorrect filing of a VAT return is EUR 150. \nReference to the above may be found in Article 199 of the Spanish General Tax Law."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-ES","Incorrect invoices are subject to a penalty of 1% of the total amount of all invoices wrongly issued. Failure to issue invoices results in a penalty of 2% of the total amount of invoices not issued. \nReference to the above may be found in Article 201 of the Spanish General Tax Law.\nAs a general rule, failure to record or the incorrect record of a transaction in a VAT Ledger is subject to a penalty of EUR 150. In case the data recorded is incorrect, a penalty of 1% of the amount wrongly stated will be charged, with a minimum of EUR 150 and a maximum of EUR 6,000.\nReference to the above may be found in Article 200 of the Spanish General Tax Law."]

{"sheet":"Underlying Sweden","index":29,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - Sweden"]
[null," Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-SE","In Sweden, there are no use and enjoyment rules applicable with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons in accordance with Article 59a of Directive 2006/112/EC."]
[null,"Time of supply / chargeability -  Deferment and Cash Accounting Scheme  - VAT Directive 2006/112/EC -  Article 66"]
["TSG-SE","In Sweden, telecommunications, broadcasting and electronic services provided to non-VAT taxable persons become taxable according to the normal rules provided for under Directive 2006/112/EC."]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-SE","In Sweden, continuous supplies are to be considered as provided successively (if the supply of services give rise to successive statements of account or successive payments, the chargeable event occurs by the end of the periods to which the settlement services or payment relates). Otherwise, when the chargeable event occurs depends, according to the Swedish Tax Agency, on the agreed payment period. If no payment has been received the service is deemed to be supplied, and the chargeable event occurs, on the last day of the agreed payment period.\nIf the payment is received before the supply is deemed to take place, the chargeable event occurs when the payment is received.\nReference to the above may be found in  Chapter 1, para. 3, Chapter 1, para. 3, section 2, Chapter 13, para 6 of the Swedish VAT Act and the Swedish Tax Agency’s guidelines."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-SE","In Sweden the consideration for telecommunications, broadcasting and electronic services provided can be revaluated to its market value if the seller and the purchaser are connected provided that:\n- Where the consideration is less than its open market value and  the recipient cannot fully deduct input VAT; \n- Where the consideration is higher than its open market value and the seller is not able to fully deduct input VAT. \nConnected parties are relatives or when both parties are under common ownership by a controlling entity. The Swedish definition of connected (related parties) is broad and includes, for example, organizational ties, ties related to ownership, financial ties, ties due to membership and ties due to employment or other legal ties. \nReference to the above may be found in chapter 7, para. 3a, 3b, 3c and 3d of the Swedish VAT Act."]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-SE","Bad debt relief is available in Sweden where an outstanding VAT amount due to the supplier remains unpaid and the supplier has shown that a bad debt exists. \nThe supplier holds information to show that the customer lacks financial means to pay the debt, such as bankruptcy or unsuccessful legal attempt. \nAn unsecure claim can also fall within the provision of bad debt relief, provided that the claim is older than a normal credit period and in case of unsuccessful recovery actions.\nReference to the above may be found in chapter 7, para. 6, subpara. 4 of the Swedish VAT Act."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-SE","In Sweden, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-SE","In Sweden the standard VAT rate is 25%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-SE","Sweden has not implemented rules under its domestic legislation whereby taxable persons are released from the payment of the VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-SE","In Sweden, there is no obligation to issue a VAT invoice in relation to the supply of telecommunications, broadcasting and electronic services provided to private individuals."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-SE","Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to private individuals."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-SE","Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to private individuals."]
[null,"Invoicing Obligations - Summary Invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-SE","Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to private individuals."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-SE","Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to private individuals."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-SE","Not applicable given that there is no obligation to issue a VAT invoice in relation to  telecommunications, broadcasting and electronic services provided to private individuals."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-SE","Sweden has not implemented  any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to private individuals."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-SE","N/A"]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-SE","No provisions are applicable under a Stand-still Scheme in the Swedish VAT legislation or subject to common practice in Sweden that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Treatment of vouchers"]
["VO-SE","There are guidelines published by the Swedish Tax Agency regarding vouchers. These guidelines apply to the relevant services such as prepaid telephone cards.  The Swedish Tax Agency's guidelines are based on EU case law. Vouchers are defined as a kind of certificate of value that enables future consumption of goods or services.\nThe Swedish Tax Agency's guidelines make a distinction between Single Purpose Vouchers and Multi-Purpose Vouchers.\nA voucher that carries the right to receive only one type of goods or services, all subject to a single VAT rate, and  specifies who the supplier of the goods or services is and in which country the goods or services have been supplied, is to be considered a single purpose voucher (\"SPV\").\nA multi-purpose voucher (\"MPV\") carries the right to redeem against all services or goods offered by the supplier.\nFor SPVs: VAT becomes due upon sale of the voucher.\nFor MPVs: VAT becomes due upon redemption.\nThe supplier charge and collect the VAT. The VAT is calculated based on the value of the services/goods. It is common that other companies (other than the actual issuers of the vouchers) sell the resell vouchers, e.g. department stores or tobacconists. \nIn case of SPVs, these suppliers may be considered as resellers of these vouchers. In case of MPVs, the resale is not in itself seen as a VAT supply. There is an intermediary service provided by the resellers. The difference between the value of the voucher and the amount paid is seen as a consideration for that intermediary service.\nReference to the above may be found in Chapter 1 para. 3 of the Swedish VAT Act."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-SE","According to Swedish legislation the supply of education by an eligible body (i.e., school, university or college) is an exempt supply with no right to input VAT deduction. E-learning services are in principle taxable in Sweden, unless made by an eligible body, school, university or college. \nReference to the above may be found in Chapter 3, para. 8 of the Swedish VAT Act."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-SE","Generally, in Sweden, gambling services are exempt supplies for VAT purposes with no right of input VAT deduction. The Swedish VAT Act states that lotteries, betting and other types of similar games are exempt from VAT and such exemption should, in principle, apply to e-gambling activities.\nThere is no clear guidance in the Swedish legislation regarding the VAT treatment of bonus points or credits earned as part of gambling activities. This is considering that such activities are generally exempt from VAT.\nRecreation games such as flipper games, car games and other games which do not include a chance to win a prize or the only prize is additional game time are subject to VAT.\nReference to the above may be found in Chapter 3, para. 23, subpara. 5 of the Swedish VAT Act."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-SE","There are no exemptions applicable in Sweden that may be of relevance with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"VAT Registration Process"]
["REG-SE","Registration to the VAT MOSS scheme has to be made electronically at the Swedish Tax Agency’s website.  \nSwedish established entities registering for MOSS must provide the following information:\nPreferred date for registration / the country of establishment if other than Sweden / Contact details / Website URL / Bank details / VAT registration in another EU country / Information on previous MOSS (or VoeS) registration number, if applicable.\nEntities with a fixed establishment outside Sweden must also provide the following information: VAT registration number in another EU country / Trading name / Address  in the other country / EU country in which the business activity is conducted. \nNon-EU-established entities must provide the following information: Company name / Address / Local Tax Identification Number (TIN) / Trading name / Contact details / Website URL / Bank details / Preferred date for registration / previous MOSS or VoeS ID-number, if applicable / Password (created for logging in to MOSS) / confirmation that the company is not identified for VAT purposes in another EU country."]
[null,"Access to web-portal and contact details of the local VAT authorities"]
["WP-SE","Contact details regarding MOSS.\nSwedish established entities:\nThe registration portal is found at the following link: \nhttp://www.skatteverket.se/foretagorganisationer/sjalvservice/allaetjanster/tjanster/minionestopshopmoss.4.3aa8c78a1466c584587ef5e.html\nNon-EU established entities: \nThe registration portal MOSS (VoeS) is found at the following link:\nhttp://www.skatteverket.se/foretagorganisationer/sjalvservice/allaetjanster/tjanster/mossvoes.4.18e1b10334ebe8bc80002474.html \nTelephone: + 46 8 564 851 60. Regarding the MOSS all countries are handled by Skatteverket Utlandsskattekontoret SE-106 61 Stockholm Sweden.                                                                                                                                               EU established entities:\nFind information on the Swedish Tax Agency’s website or contact the Swedish Tax Agency International Tax Office Stockholm, SE 106 61  STOCKHOLM Sweden, Telephone: +46 8 564 851 60\nOr reply to the e-mail address when contacted by the Swedish Tax Agency’s MOSS-team.                                                                                                                                               "]
[null,"Appointment of a VAT Agent"]
["VA-SE","One or several agents can be appointed in Sweden if Sweden is the Member State of Identification. "]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-SE","No penalties are charged due to non-registration and/or late registration as such. Interest may be calculated as for late payment of VAT, see below section.\nReference to the above may be found in Chapter 49, 57 and 65 of the Swedish Tax Procedure Act.\n"]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-SE","Late payment of VAT results in a debt on the tax account. The Swedish Tax Agency will issue a demand for payment and charge interest on the shortage.  Interest is calculated on the shortage. If the Swedish Tax Agency do not receive the payment, the debt will be transferred to the Swedish Enforcement Authority.\nReference to the above may be found in Para. 23 of the Swedish Act on Special Schemes for VAT on Electronic Services and Chapter 65, para. 13 of the Swedish Tax Procedure Act."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-SE","If the VAT return is not submitted, the Swedish Tax Agency may decide to do an arbitrary tax assessment and impose a tax surcharge. Please not that these penalties may also apply if the supplier has not registered for VAT and is required to register. Interest will be calculated. No penalty is charged for late submission of the VAT returns.\nReference to the above may be found in Para. 23 of the Swedish Act on Special Schemes for VAT on Electronic Services and Chapter 49, para. 6, Chapter 57, para. 1 and Chapter 65, para. 11 of the Swedish Tax Procedure Act.  "]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-SE","In case of inaccuracy, the Swedish Tax Agency may impose a tax surcharge. \nThe tax surcharge may differ depending on the error. \nIf the output VAT has been under-calculated, or the input VAT has been over-deducted, the tax surcharge rate is 20 % of the VAT due after correction. Late declaration of output VAT or early recovery of input VAT is subject to a tax surcharge at a rate of 2 or 5 % of the VAT due after correction. \nReference to the above may be found in Para. 23 of the Swedish Act on Special Schemes for VAT on Electronic Services and Chapter 49, para. 4-5 and Chapter 65, para. 13 of the Swedish Tax Procedure Act."]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-SE","Sanctions are applicable.\nFor not accounting the VAT correct, reference may be found in Para. 23 of the Swedish Act on Special Schemes for VAT on Electronic Services and Chapter 49, 57 and 65 of the Swedish Tax Procedure Act.\nFor not fulfilling the accounting obligations, reference may be found in Chapter 11, para. 5 of the Swedish Criminal Code and Bookkeeping."]

{"sheet":"Underlying United Kingdom","index":30,"n_rows":59,"n_cols":2,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["CODE","INFORMATION - United Kingdom"]
[null,"Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a"]
["U&E-GB","In the UK, there are use and enjoyment rules applicable to telecommunications and broadcasting services when provided to non-taxable persons. Accordingly:\n- where the place of supply is the UK, but the effective use and enjoyment of the services takes place outside the EU, these services are outside the scope of UK VAT; and\n- where the place of supply is outside the EU, but the services are used and enjoyed in the UK, these services will be subject to UK VAT. \nReference to the above may be found in Schedule 4A para. (8) of the UK VAT Act. The definition of effective use and enjoyment may be found in the UK tax authority's guidance (VAT notice 741A, section 17.6)."]
[null,"Time of supply / chargeability - Deferment and Cash Accounting Scheme - VAT Directive 2006/112/EC - Article 66"]
["TSG-GB","In the UK, for transactions where no VAT invoice is issued, VAT is normally chargeable on the date the supply physically takes place (the date when the service is carried out and all the work - except invoicing - is finished). However if an invoice is issued, or a payment is received, before this date, VAT is chargeable on that date to the extent of the invoice or payment received. \nWhere a VAT invoice is issued within 14 days after the supply takes place (or for a period longer than 14 days, as may be agreed upon with HMRC), VAT is normally chargeable on the date of the invoice. Suppliers of broadcasting, telecommunications and electronic services declaring UK VAT through MOSS cannot use the UK's cash accounting scheme for these declarations.\nReference to the above may be found in Section 6 para. (3), (4) and (5) of the UK VAT Act. "]
[null,"Time of supply / chargeability - Continuous supplies - VAT Directive 2006/112/EC - Article 64(2)"]
["TSC-GB","In the UK, continuous supplies of services are generally regarded as taking place at the earlier of receipt of payment or issue of a VAT invoice. There is no general provision imposing a tax point after a set interval. \nHowever, in the situation where the person making the supply and the person receiving the supply are connected (i.e. if the parties are \"relatives\" or if both parties are under common ownership of a controlling entity), a tax point will be imposed twelve months after the supply initially commenced, if there has neither been a payment received by the supplier nor a VAT invoice issued. In case an invoice is issued or a payment is performed within six months of the end of the twelve month period, this would trigger the tax point. \n\"Relative\" means brother, sister, ancestor or lineal descendant.\nReference to the special provision stated above may be found in SI 1995/2518 regulation 94B. Reference to the general tax point rules for the continuous supply of services may be found in SI 1995/2518 regulation 90(1)."]
[null,"Re-valuation of services at open market value - VAT Directive 2006/112/EC - Article 80"]
["ROMV-GB","In the UK, where a supply is made to a non-VAT registered customer who is deemed to be connected with the supplier (i.e. if the parties are \"relatives\" or if both parties are under common ownership by a controlling entity), the total monetary value of the supply is less than its open market value and the recipient is not able to fully deduct VAT on the supply, the UK tax authorities may direct that the value of the supply shall be taken to be its open market value. \nThe UK Tax Authorities have a time limit of three years from the time of the supply in which to impose the market value on the relevant transaction. \n\"Relative\" means brother, sister, ancestor or lineal descendant.\nReference to the above may be found in s 19(5); Schedule 3B para 18A (non-union Scheme) and Schedule 3BA para 18 (union scheme); and Schedule 6 para 1 (1)-(3)(5) of the UK VAT Act. "]
[null,"Bad Debt relief - VAT Directive 2006/112/EC - Article 90"]
["BDR-GB","Bad debt relief is available in the UK. A claim can be made if there is an outstanding VAT amount due to the supplier after six months from the date of the supply of services. Claims must be made within four years and six months following the later of:  \n1) the date on which the consideration that has been written off as a bad debt became due and payable;\n2) the date of the supply of the services.\nReference to the conditions for making a BDR claim can be found in Section 36 para (1), (2) and (3); Schedule 3B para 16L and Schedule 3BA para 32 of the UK VAT Act.\nReference to the time limit for making a BDR claim may be found in section 165A para (1) of the SI 1995/2518 regulation.  In relation to MOSS declarations, any claim for BDR must be made by submitting an amended MOSS return for the period in which the original supply was declared."]
[null,"Application of reduced VAT rates - VAT Directive 2006/112/EC - Article 98"]
["ARR-GB","In the UK, no reduced VAT rates apply with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons. "]
[null,"Standard VAT Rate - VAT Directive 2006/112/EC - Article 96-97"]
["SVR-GB","In the UK the standard VAT rate is 20%."]
[null,"Release from payment of insignificant amounts of VAT - VAT Directive 2006/112/EC - Article 212"]
["RPIA-GB","The UK has not implemented rules under its domestic legislation whereby taxable persons are released from the payment of the VAT where the amount due is insignificant."]
[null,"Invoicing Obligations - Obligation to issue an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOII-GB","In the UK, there is no obligation to issue a VAT invoice with respect the supply of telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Content of an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOC-GB","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Time limit for issuing an invoice - VAT Directive 2006/112/EC - Articles 217-249"]
["IOTL-GB","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Summary invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOSI-GB","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOEI-GB","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Invoicing Obligations - Batch of electronic invoices - VAT Directive 2006/112/EC - Articles 217-249"]
["IOBEI-GB","Not applicable given that there is no obligation to issue a VAT invoice in relation to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Additional obligations deemed necessary for collecting VAT and preventing evasion (anti-avoidance measures) - VAT Directive 2006/112/EC - Article 273"]
["AO-GB","The UK has not implemented any rules or anti-avoidance measures that may directly impact telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which were members of the Community on 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSWM-GB","No provisions are applicable under a Stand-still Scheme in the UK VAT legislation or subject to common practice in the UK that may be relevant for telecommunications, broadcasting and electronic services provided to non-VAT taxable persons."]
[null,"Stand-still scheme - Derogations for States which acceded to the Community after 1 January 1978 - VAT Directive 2006/112/EC - Articles 370-391"]
["SSAM-GB","N/A"]
[null,"VAT treatment of vouchers"]
["VO-GB","There are specific rules on vouchers in the UK legislation. These rules apply to both electronic vouchers and telecommunications credits.\nVouchers are defined in the UK legislation as \"a token, stamp or voucher (whether in physical or electronic form) that represents a right to receive goods or services to the value of an amount stated on it or recorded in it\".\nThe UK VAT legislation makes a distinction between Single Purpose Vouchers and Multi-Purpose Vouchers.\nA single purpose voucher (\"SPV\") is a voucher that carries the right to receive only one type of goods or services which are all subject to a single rate of VAT. \nA multi-purpose voucher (\"MPV\") carries the right to be redeemed against all services offered by the supplier, regardless of the VAT rate which applies. \nFor SPVs: VAT becomes due upon sale of the voucher and in accordance with the VAT rules applicable to the underlying transaction to which the voucher relates.\nFor MPVs: VAT becomes due upon redemption, the issuer being liable for VAT on the amount received for the voucher.\nReference to the above may be found in Schedule 10A of the UK VAT Act."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (E-learning activities)"]
["AEEL-GB","According to UK legislation the supply of education by an eligible body (i.e., school, university or college) is an exempt supply with no right to input VAT deduction. E-learning services are in principle taxable in the UK, unless made by an eligible body, school, university or college. \nEligible bodies are (inter alia):\n • Schools;\n • Universities;\n • Other further educational institutions designated in legislation;\n • Local authorities, government departments and non-profit-making bodies that carry out duties of an essentially public nature similar to those carried out by a local authority or Government Department;\n • non-profit-making organisations that meet certain conditions; or\n • commercial providers of tuition in English as a foreign language.\nReference to the above may be found in Schedule 9 Group 6 of the UK VAT Act. Further information can be found in Notice 701/30' Education and Vocational Training'.\n\nServices provided by a person\nEducation, training, or a similar service delivered live by a person over the internet or an electronic network (such as a webinar) is not covered by the 2015 rule changes but could still fall within the above exemption if the relevant conditions are met.\n\nServices provided through automated learning\nAutomated learning that doesn't involve any, or only minimal, human involvement is considered to be a digital service. The exemption for education could apply provided that the relevant conditions are met. \n\nEducational examination services\nThe place of supply for educational examination services, for example, marking or assessing completed examination papers, will depend on whether or not the service requires or involves any human intervention. For example, where a student is required to complete and submit an online examination paper which is automatically checked and scored by computer, this is a digital service. However, if the service involves the completed examination paper being marked by an assessor, it won’t be a ‘digital service’ covered by the new rules. The place of taxation will be the place where the service is performed."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (Gambling activities)"]
["AEGA-GB","Generally, \"game of chance\" services, whether facilitated online or in store, are exempt supplies for VAT purposes with no right to input VAT deduction. A game of chance is generally understood in the UK as either a game of:\n- pure chance, such as dice or roulette, where the result cannot be influenced by the player, or\n- chance and skill combined, such as whist or rubber bridge, where the player either cannot eliminate chance or can only do so by exercising superlative skill.\nReference to the above may be found in Schedule 9 Group 4 of the UK VAT Act. Further information can be found in Notice 701/29 'Betting, gaming and lotteries'. [Please note there may be a liability to register for Remote Gaming Duty - see Notice 455A for further details.]\n\nBonus points/credits granted as part of e-gambling activities are not a supply for VAT purposes so no VAT is due on these amounts (although gaming duties may apply depending on the type of product)."]
[null,"Exemptions - VAT Directive 2006/112/EC - Articles 132 & 135 (General)"]
["AE-GB","There is potential for the supply of electronic services provided to non-VAT taxable persons to fall under a UK exemption in the following scenarios:\n1) Insurance - supplies of insurance or services of an insurance intermediary which are related to an insurance transaction meeting certain conditions may be exempt in the UK.\n2) Financial Services - services in relation to any dealings with money, securities, or credit or intermediary services in relation to any such transaction may be exempt in the UK.\nReference to the above may be found in Schedule 9 Groups 2 and 5 of the UK VAT Act and further information can be found in Notice 701/49 'Finance'."]
[null,"VAT registration process"]
["REG-GB","To register for the VAT MOSS scheme, businesses must use the electronic portal set up by Her Majesty's Revenue and Customs (HMRC).  Businesses established in the EU must be registered for VAT in the UK before they can register for the VAT MOSS scheme. All businesses registering for MOSS will need to provide the following information:\n1) Details of any previous MOSS or VoeS registrations\n2) Website addresses\n3) Contact name, telephone number and e-mail address\nBusinesses applying for the Union scheme will also need to provide details of any fixed establishments in other Member States and details of any non-established taxable person VAT registrations they have in other Member States. Businesses must state if they are part of a VAT Group.\nBusinesses applying for the non-Union scheme will need to obtain a UK Government Gateway ID before registering for MOSS. This can be done via www.gateway.gov.uk . When registering for MOSS they will need to provide the details of their business (name, address, type of business, etc.) in addition to the information listed above.\n\nSupport for MOSS registered businesses\nSpecial arrangements apply to small UK-based suppliers of digital services (micro businesses).  \n\nWhere the business makes taxable supplies of digital services to consumers in other EU member states and its UK taxable turnover is below the UK VAT registration threshold (£82,000 in a 12 month period as at April 2015), the business can use the VAT MOSS to account for the VAT due in other EU member states but it is not required to account for VAT on sales to its UK consumers (until it exceeds the UK VAT registration threshold).\nUK micro businesses (below the UK VAT registration threshold and registered for the VAT MOSS) may base their ‘customer location’ VAT and accounting decisions on information provided to them by their payment service provider."]
[null,"Access to web-portal and contact details of the local VAT Authorities"]
["WP-GB","The HMRC MOSS registration service opened on 20 October 2014 (link to portal below) and can be back-dated in certain situations.  Provided the business notifies HMRC and submit its MOSS registration application by the 10th day of the month following its first digital service sale, the registration will be back-dated to the date of the first cross-border digital services sale. For example, if the business sold its first cross-border digital service on 8 January 2015, it had until 10 February 2015 to submit its MOSS registration application to HMRC. \n\nhttps://online.hmrc.gov.uk/registration/options?GAURI=https%3A%2F%2Fonline.hmrc.gov.uk%2Fhome"]
[null,"Appointment of a VAT Agent"]
["VA-GB","Agents are not allowed to register a business for MOSS via the UK website portal. Businesses can allow an agent to act for them after the business has registered for MOSS."]
[null,"Penalties for non-compliance (Failure to register and late registration)"]
["NREG-GB","For late registration a penalty is calculated as a percentage of the VAT due for the \"relevant period\". The \"relevant period\" begins on the date on which the business is required to be registered and ends on the date on which the UK VAT authorities became fully aware of this liability. \nThe penalty rate that applies is:\n1) 100% (with respect to deliberate and concealed acts)\n2) 70% (with respect to deliberate but not concealed acts)\n3) 30% (any other case)  \nHowever, measures exist for the reduction of such penalties if the business discloses the failure to register to the UK VAT authorities. The degree of mitigation of the penalties depends on the quality of the disclosure. \nReference to the above may be found in Sections 59-81 of the UK VAT Act.\nMore detailed information may be found on HMRC's website using the following link: http://www.hmrc.gov.uk/vat/managing/problems/penalties.htm."]
[null,"Penalties for non-compliance (Non-payment and late payment of VAT)"]
["NP-GB","Currently, a business will ‘default’ where either a VAT return is submitted late or a payment of VAT is made late.\nFollowing the first default, the UK tax authorities will issue a written warning known as a Surcharge Liability Notice which specifies a period of 12 months from the last day of the VAT period under default. This is known as the ‘surcharge period’.\nA further default during this surcharge period has two consequences:  \n1) A surcharge assessment may be calculated at 2% for the first default, 5% for the second default and at higher rates for subsequent defaults.\n2) The UK tax authorities will issue a Surcharge liability Notice Extension extending the existing surcharge period to 12 months from the most recent default.\nReference to the above may be found in Sections 59-81 and Schedule 3B paragraphs 16E-G and Schedule 3BA paragraphs 25 - 27 of the UK VAT Act.\nMore detailed information may be found on HMRC's website using the following link: http://www.hmrc.gov.uk/vat/managing/problems/penalties.htm."]
[null,"Penalties for non-compliance (Non-submission and late submission of VAT returns)"]
["NS-GB","Currently, a business will ‘default’ where either a VAT return is submitted late or a payment of VAT is made late.\nFollowing the first default, the UK tax authorities will issue a written warning known as a Surcharge Liability Notice which specifies a period of 12 months from the last day of the VAT period under default.  This is known as the ‘surcharge period’.\nA further default during this surcharge period has two consequences:  \n1) A surcharge assessment may be calculated at 2% for the first default, 5% for the second default and at higher rates for subsequent defaults.\n2) The UK tax authorities will issue a Surcharge liability Notice Extension extending the existing surcharge period to 12 months from the most recent default.\nReference to the above may be found in Sections 59-81 and Schedule 3B paragraphs 16E-G and Schedule 3BA paragraphs 25 - 27 of the UK VAT Act.\nMore detailed information may be found on HMRC's website using the following link: http://www.hmrc.gov.uk/vat/managing/problems/penalties.htm.\n\nExclusion from the MOSS regime for non-compliance\nWhere a business consistently fails to comply with the rules for the MOSS scheme, HMRC may exclude it from using the scheme. If this happens, the business will be sent a message through the online service and it won’t be able to use the scheme anywhere in the EU for up to 2 years. This means that it will have to register for VAT in each of the EU member states where it makes digital supplies to consumers. It will also have to make VAT Returns and VAT payments to each of those member states every quarter."]
[null,"Penalties for non-compliance (Incomplete and incorrect VAT returns)"]
["IRT-GB","A penalty regime applies to inaccuracies on VAT returns. The penalty rate depends on the behaviour giving rise to the error (rather than the size of the error) and may range from 30% (for ‘careless’ errors) to 100% (for ‘deliberate and concealed’ acts) of the VAT due.  \nHowever, provisions exist for the reduction of such penalties if the business makes an unprompted disclosure to the UK tax authorities. The degree of mitigation also depends on the ‘quality’ of the disclosure. Where a business makes an error on a VAT return despite taking “reasonable care”, it will not be liable to a penalty. \nReference to the above may be found in Sections 59-81 of the UK VAT Act.        "]
[null,"Penalties for non-compliance (Non-compliance with invoicing and accounting obligations)"]
["PNC-GB","According to section 69 (2) of the UK VAT Act there is a penalty for the failure to preserve records, equating to an amount of GBP 500. If records are disposed or concealed following the issue of an Information Notice requiring the production of records, this is a criminal offence that can result in up to 2 years imprisonment."]