We will be starting an online business soon, with a client base from all over the world.
My question is, do we need to charge ALL clients the 22% VAT, or just clients from the EU, or just those from Finland?
Who do we charge VAT?
-
Patrick1970
- Posts: 33
- Joined: Sun Dec 14, 2008 12:57 pm
- Location: Rovaniemi, Finland
Re: Who do we charge VAT?
There are special rules for VAT on cross-border services. I can't remember them but you can probably find the info on the Vero website, or call the tax office or email/visit www.intofinland.fi or go on one of the courses offered by the TE Keskus.
Re: Who do we charge VAT?
http://europa.eu/legislation_summaries/ ... dex_en.htmPatrick1970 wrote:We will be starting an online business soon, with a client base from all over the world.
My question is, do we need to charge ALL clients the 22% VAT, or just clients from the EU, or just those from Finland?
VAT is charged at the destination country, unless the buyer is consumer (=no vat number), then it is the Finnish VAT 22% (soon 23%), unless the consumer buyer is outside of EU tax area, then no VAT is charged (but you have to have evidence that the goods have left). You better check with your accountant..
http://google.com http://translate.google.com http://urbandictionary.com
Visa is for visiting, Residence Permit for residing.
Visa is for visiting, Residence Permit for residing.
Re: Who do we charge VAT?
http://europa.eu/legislation_summaries/ ... 044_en.htm
This is the one I was thinking of.
The principal changes in the uniform basis of assessment provided for by the common system of VAT concern the place of taxation for services supplied in electronic form over electronic networks.
Electronically supplied services include services such as cultural, artistic, sporting, scientific, educational, entertainment, information and similar services as well as software, video games and computer services generally. The result is that:
* for specified electronically delivered services, when supplied by a non-EU operator to an EU customer, the place of taxation is within the EU and accordingly they are subject to VAT;
* when these services are provided by an EU operator to a non-EU customer, the place of taxation is where the customer is located and they are not subject to EU VAT;
* when an EU operator provides these services to a business in another Member State, the place of supply is the place where the business customer is established;
* where the EU operator provides these services to a private individual in the EU or to a taxable person in the same Member State, the place of supply continues to be where the supplier is located;
This is the one I was thinking of.
The principal changes in the uniform basis of assessment provided for by the common system of VAT concern the place of taxation for services supplied in electronic form over electronic networks.
Electronically supplied services include services such as cultural, artistic, sporting, scientific, educational, entertainment, information and similar services as well as software, video games and computer services generally. The result is that:
* for specified electronically delivered services, when supplied by a non-EU operator to an EU customer, the place of taxation is within the EU and accordingly they are subject to VAT;
* when these services are provided by an EU operator to a non-EU customer, the place of taxation is where the customer is located and they are not subject to EU VAT;
* when an EU operator provides these services to a business in another Member State, the place of supply is the place where the business customer is established;
* where the EU operator provides these services to a private individual in the EU or to a taxable person in the same Member State, the place of supply continues to be where the supplier is located;