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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

VAT Compliance Guidelines

Practical information related to VAT filings (e.g. VAT return, ESL return, local listing…)

E-reporting guidelines

Practical information on digital & e-reporting (e.g. HU Real Time Reporting, Spanish SII…)

Tax rates

Overview of VAT rates per country and per rate category

Export

Which supplies are exempt from VAT in respect of export? Which are the formalities to comply with?

Import

Who can act as the Importer of Record? What should be on the import document for VAT recovery purposes?

Chain supplies

What are the rules applicable for the allocation of transport in situations involving cross-border supply chains?

Reverse charge for non-established suppliers

What are the conditions and how does it work?

Payment of import VAT

When is import VAT due? What are the conditions to apply reverse charge or to defer payment of import VAT? 

Triangulation

When can it be applied, criteria for A, B and C in the chain

EU Intra-Community supplies

How to evidence exemption

Other VAT Surveys
Other VAT Surveys
  • Bad debt
  • Call-off stock
  • VAT (de)registration
  • Exempt purchases regimes
  • Financial discounts
  • Fixed establishments
  • Invoice obligations
  • Penalties
  • Place of supply for general B2B services (non-EU focus)
  • Quick fixes
  • Reduced rates
  • Reverse charge based on article 199 Directive 2006/112/EC
  • Statute of limitation
  • Supply with installation
  • Tax point
  • Treatment of supplies under customs suspension regimes
  • Use and Enjoyment rules
  • VAT deduction limitations
  • VAT groups
  • VAT warehouses 

 

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.

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