Quick Reference to European VAT Compliance

4. Auflage 2014
ISBN: 978-90-411-5292-3
Verlag: Wolters Kluwer

Buch, Englisch, 832 Seiten

Quick Reference to European VAT Compliance 2014 provides the information necessary to deal with common compliance challenges via a format that allows readers to readily locate pertinent guidance when needed.

This highly practical reference distills the problem-solving process by anticipating the relevant challenges and providing reliable help.

Quick Reference to European VAT Compliance consists of two distinct sections:

- An overview of how the various VAT systems in Europe work, with particular attention paid to compliance issues; and

- Detailed, country-specific VAT compliance profiles for each EU Member State plus Iceland, Norway and Switzerland.

This Quick Reference also includes a CD-ROM with key VAT reporting forms and other essential documentation for each country profiled.

Authored by the experts at Deloitte's Global Tax Center (Europe), Quick Reference to European VAT Compliance is an indispensable tool for professionals seeking to proactively manage VAT compliance. This book has been updated till December 2013.

Autoren/Hrsg.

Fachgebiete

• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
• Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Recht mehrerer Jurisdiktionen, Synopsen
• Wirtschaftswissenschaften Betriebswirtschaft Management Compliance
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Steuerwesen

Inhaltsverzeichnis

Foreword.

Part 1 General Section.

1 About this Guide.

2 Background to the VAT in Europe.

3 VAT Treatment of Transactions.

4 VAT Rates in the EU.

5 Specialized Areas in Cross-Border Trade.

6 The System of VAT Registration.

7 VAT Registration: Special Areas of Concern.

8 VAT Accounting Obligations.

9 VAT Invoicing Requirements.

10 Recordkeeping Requirements.

11 Periodic VAT Reporting Obligations.

12 Periodic Intrastat Declarations.

13 VAT Audits.

14 Proving VAT Exemptions for Exports and Intra-Community Supplies.

15 VAT Refunds for Non-registered Companies.

Part 2 VAT Compliance Procedures. Austria. Belgium. Bulgaria. Croatia. Cyprus. Czech Republic. Denmark. Estonia. Finland. France. Germany. Greece. Hungary. Iceland. Ireland. Italy. Latvia. Lithuania. Luxembourg. Malta. The Netherlands. Norway. Poland. Portugal. Romania. Slovakia. Slovenia. Spain. Sweden. Switzerland. United Kingdom.