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United Kingdom
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Cross-Border VAT Changes 2010
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On 1 January 2010 the VAT rules for cross-border supplies of services changed. These affect place of supply, EC Sales lists (ESLs) requirement for certain services, timescales for all ESLs and the system for reclaiming VAT from other EU countries.
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Document ID:
11086
16 K
Contact author
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Date added:
22.01.2010
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OECD
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Recovering VAT/GST incurred abroad: Survey
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Businesses frequently incur VAT in countries where they don’t need to be registered for the tax. A number of countries provide systems for refunding this VAT but many businesses find it difficult to successfully obtain these refunds. There are probably several reasons why this is so. This survey is aimed at businesses so that they can help provide the OECD with a better understanding of why these refunds can be difficult and what remedies might exist.
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Document ID:
10927
19 K
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Date added:
02.07.2009
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United Kingdom
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European Legislative Impact Assessment
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Impact Assessment for EU Legislative Proposals to combat tax evasion connected with intra-Community transactions.
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Document ID:
10422
7 K
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Date added:
30.07.2008
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OECD
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Foreign VAT/GST Refunds – What problems and costs does your business incur when recovering VAT/GST abroad?
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The OECD is attempting to estimate the amounts of VAT that businesses are unable to recover, when incurring VAT in foreign countries. Businesses are invited to complete this questionnaire by Wednesday 10 September 2008.
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Document ID:
10382
109 K
(PDF)
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Date added:
03.07.2008
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OECD
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Public comments on the First Consultation Document on applying VAT/GST to cross-border Trade in Services and Intangibles – Emerging Concepts for Defining Place of Taxation
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In January 2008, the OECD Committee on Fiscal Affairs published a first Consultation Document on Emerging concepts for Defining Place of VAT/GST Taxation of Cross-border Trade in Services and Intangibles. The OECD has now published the comments received on those emerging concepts.
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Document ID:
10380
245 K
(PDF)
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Date added:
02.07.2008
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OECD
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Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles
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In January 2008 the OECD published its first consultation paper on the fundamental concepts of applying value added taxes to cross-border supplies of services and intangibles. Comments received in the light of that consultation were supportive of the suggested OECD approach of taxation.
The OECD is now publishing its second consultation document . This expands on the first paper in that it covers examples of supplies made under international framework agreements.
Please send your comments by Friday 17 October 2008.
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Document ID:
10381
340 K
(PDF)
Contact author
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Date added:
02.07.2008
Also available in
French
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Ireland
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VAT / Electricity Market
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VAT Treatment under the Single Electricity Market (SEM)
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Document ID:
9894
Contact author
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Date added:
13.11.2007
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OECD
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Indirect Tax Treatment of Financial Services
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This report presents the findings of the OECD study into the indirect taxation of financial services across all OECD Member countries.
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Document ID:
8789
189 K
(PDF)
Contact author
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Date added:
30.03.2006
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Norway
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Moms på kjøp av elektroniske kommunikasjonstjenester fra utlandet, Svalbard og Jan Mayen
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Fra 1. desember 2004 blir det moms på kommunikasjons-tjenester, f.eks. teletjenester, som privatpersoner kjøper fra utlandet, Svalbard eller Jan Mayen.
Endringen innebærer i korthet at det blir avgiftsplikt i Norge når tjenesten leveres gjennom mobile terminaler (f.eks. mobiltelefon) og abonnenten er hjemmehørende i Norge, og avgiftsplikt i Norge når tjenesten leveres gjennom faste terminaler (bl.a. fast telefoni, telefonautomater) i Norge uavhengig av hvor abonnent/bruker er hjemmehørende. Motsatt blir det fritak der tjenesten leveres gjennom mobile terminaler og abonnenten ikke er hjemmehørende i Norge, og når tjenesten leveres gjennom faste terminaler i utlandet, på Svalbard eller Jan Mayen uavhengig av hvor abonnent/bruker er hjemmehørende.
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Document ID:
8352
33 K
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Date added:
02.08.2005
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Translation
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VAT on purchase of electronic communications service from abroard, Svaldbard and Jan Mayen
As of 1. december 2004 communicationsservices e.g. phoneservice that privat persons buy from abroard, Svalbard or Jan Mayen will be liable to VAT.
To put it shortly the changes implie that VAT will be charged in Norway when ever a service is delivered through a mobile terminal (fore instance mobilephone) and the receiver is resident in Norway, and a service will also be liable to VAT in Norway if is it delivered through a permanent terminal in Norway (i.a a permanent telephone, slot telephones) independent of the users/subscribers residence. In the opposite case, a service will be exempt from VAT if it is delivered through mobile terminals to a subscriber whom is not resident in Norway, or if the service is delivered through permanent terminals abroard, on Svaldbard or on Jan Mayen in spite of the users/subscribers place of residence.
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OECD
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Applying Consumption taxes Internationally Traded Services And Intangibles
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Update on the principles which emerged from the February 2005 public consultation document on Applying Consumption Taxes on Internationally Traded Services and Intangibles.
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Document ID:
8142
17 K
Contact author
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Date added:
26.04.2005
Also available in
French
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