VAT Country Surveys
VAT Core Package
Comprehensive package of top 10 surveys thoughtfully selected to address the most frequently raised questions concerning VAT compliance in the EU27, Switzerland, Norway and the United Kingdom.
Survey |
Questions covered |
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VAT Compliance Guidelines |
Practical information related to VAT filings (e.g. VAT return, ESL return, local listing…) |
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E-reporting guidelines |
Practical information on digital & e-reporting (e.g. HU Real Time Reporting, Spanish SII…) |
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Tax rates |
Overview of VAT rates per country and per rate category |
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Export |
Which supplies are exempt from VAT in respect of export? Which are the formalities to comply with? |
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Import |
Who can act as the Importer of Record? What should be on the import document for VAT recovery purposes? |
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Chain supplies |
What are the rules applicable for the allocation of transport in situations involving cross-border supply chains? |
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Reverse charge for non-established suppliers |
What are the conditions and how does it work? |
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Payment of import VAT |
When is import VAT due? What are the conditions to apply reverse charge or to defer payment of import VAT? |
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Triangulation |
When can it be applied, criteria for A, B and C in the chain |
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EU Intra-Community supplies |
How to evidence exemption |
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Digital Transformation
Digitization is a prevailing trend in Europe and beyond. The Indirect Tax Knowledge Hub features detailed information concerning the current situation and future expectations for three key topics. These surveys offer a global perspective, ensuring a comprehensive understanding of the subject matter.
E-invoicing Survey:
This survey provides in-depth information about the model, requirements, scope, process, and conditions specifically focusing on B2B, B2G, and B2C scenarios. It also sheds light on future expectations in this area.
Invoice Content Requirements Survey:
In this survey, you will find comprehensive details about the mandatory invoice requirements for both regular and simplified invoices. It covers all the necessary information to ensure compliance.
Archiving Survey:
Within this survey, you will find valuable insights into the options and conditions for electronic and paper archiving of invoices and other Indirect Tax documents. It covers aspects such as storage period, allowed formats, conditions, and more.
