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by Mithaldu
3950 days ago
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If the reply link doesn't appear, click the timestamp, and it'll be there. :) As for french invoices, i use this phrasing: -- You gave this contract using your VAT-IdNr.: *
As per "Art. 196 MwStSystRL" the tax liability is transferred to you as service recipient (reverse charge process / TVA due par le client). -- Since i invoke the same ยง for the UK invoices, i suspect that it's a germany-specific thing. Notable is also, that, as others mentioned, i don't deal with non-business customers. Also yes, i did sign a contract with him that specifically assigned liability as long as i follow his instructions and provide accurate information. |
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It seems allright if you are doing all the duty procedures as well.
Do you verify the given VAT number to be legit and matching through the VIES system : http://ec.europa.eu/taxation_customs/vies/
Do you keep track of the 2 non contradictory proofs of the receiving country end ? Article 24d : http://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELE... Do you keep this localisation proofs for the 10 mandated years ? Can you prove this saved data have not been tampered ? Do you have an audit log on this data ? Do you comply with directive 95/46/CE for the protection and treatment of this data ?
Hopefully for you, you are only dealing with VAT registered corporates, so you are on the easy side. Now imagine the nightmare if you are for example selling e-books or saas or traditional software to VAT / non VAT registered corporates and individuals wolrdwide. It's not so easy anymore.