Q:
Here is a request for information about the place of supply of goods and services in the EC:
1. What is Place of supply (PoSS) rule for different European countries (eg. UK – place of supply can be Ship from)
2. Tax statuses and the respective tax rates of european countries
3. Cases where reverse charge is applicable in european countries
It would be great, if you can share relevant documentation or direct me to such repository.
A:
ou will find the information that you need on the HMRC website (www.hmrc.gov.uk) in the following publications:
VAT Notice 741:Place of Supply of Services – see section 16 which explains which services which are liable to the reverse charge.
VAT Notice 725: The Single Market: This deals with the movements of goods within the European Community and the application of “acquisition VAT” on goods imported by EC businesses from other EC countries.
The best place to get up to date VAT rates for different countries is on the EC Commission website. Here is a link to a page listing the rates country by country:
https://taxation-customs.ec.europa.eu/taxation/vat/vat-businesses_en
There is a lot of information in those publications so I hope you find what you are looking for!
Marie