IBU
Consol
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TAX: UK VAT, German MWST etc.
DRAFT
Notes & View
- Enumerated so you can please Tell
Me which point number you are commenting on.
- If biller in Germany has a MWST no, must quote it to
payer in Germany & charge MWST. (IT)
- If biller in Germany has a MWST no, & payer in
England has a VAT no, biller must quote the number, but not
charge MWST. Question: does the biller need to obtain, store,
mark on bill, etc the VAT number of the payer ? (ie in case
payer fails to pay own tax authorities ? ) (IT)
- German doctors are exempt inside Germany ! ie a German
doctor being billed from UK doesn't want to pay VAT. Don't
know that this is resolved yet. (PS)
- Germans have 2 MWST numbers, a national &
international. (PS) International gets dealt with somewhere
in Saarland (IT)
- An English company just with non UK suppliers &
customers was told way back, no need to file for VAT, or
charge or be charged VAT or MWST (JS)
- Umsatz Steuer is a subset of MWST (MK < Acc.) Einfuhr
Steuer is a subset of MWST (MK < Acc.)
- If you have a VAT number (which I don't have, not sure if
that's connected to a GMBH in .de), your not supposed to have
to pay VAT in the other country. If I buy something from say
UK and I had a Umsatz Steuer-number, the seller shouldn't put
the VAT on the bill as far as I know. (PT)
- MWST 16% to 19% as of January 1, 2007 (SS < StB)
- UK VAT is 17.5% at Oct 2006
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A UK view
- If a firm in Germany were to buy goods from UK and
sell to Spain and have the goods shipped straight to a
private customer in Spain, that would be 'triangulation'
and you would have to register with the Spanish VAT
authorities. Common EU rules. Fine for large companies
but a pain for small ones.
-
A UK view
- Not sure, but you might find it easier if your
customers are VAT registered companies in their own
countries, not individuals: eg Shipping goods from Italy
to UK seems viable without VAT, but when UK firm imports
them they (as responsible for the import) become liable
to the UK authorities to pay 'Acquisition tax' (VAT by
another name).
- A View From Germany
to be moved / added later, time permitting
- More Views & Notes. to be moved / added later,
time permitting
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Introduction: Why This Page Exists
& What Its Aim Is
- I sometimes ask & get asked various tax scenarios
over a beer, eg by computer consultant colleagues, at MECC etc.
- My notes are here to help others & so others can
please Correct me, or expand on
things etc.
- I'm aiming for pedestrian notes on how to do minimum
paperwork & legally. Not aiming to spend more time to
save more tax with complex or questionable schemes.
- I hate doing paper work, & tax bores me, I'd
always prefer to spend more time working, earning more
money, (& paying more tax), but enjoying doing what I
do best Computer
Consultancy, rather than spending extra time trying
to optimise adventurous tax structures, & perhaps
incurring higher tax adviser fees, bank charges, &
company fees etc.
- The aim is to note how to survive in Europe, both as an individual
consultant & as a small company, in Britain, Germany
(& other European countries), legally doing Computer Consultancy &
Service, trying to cope with how & when to bill
& tax Inland, European & World wide customers,
& which incoming expenses bills should be paid with
VAT/ MWST.
- Don't blame me if its wrong, I'm a computer
consultant, not a tax consultant.
- Go pay some professional or ask some tax office, if
you want sound advice.
- I don't pretend this is up to date, correct, or ever
was correct, it merely have been correct once, or not. It
might set you thinking what to check yourself
though.
- This are just email/ phone snippets from various
people generally in smallish businesses, also trying Not
to be tax experts, but to spend their time on business,
not { working as unpaid tax collectors for government or
as tax accountants }.
- Please correct me if
anything is wrong.
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