Intracommunautaire transactie betekenis

Een intracommunautaire verwerving vindt plaats als u goederen koopt die vanuit een ander EU-land naar Nederland worden vervoerd en waarbij de leverancier een ondernemer is. De levering door de verkoper is in het andere EU-land belast met 0%. De verwerving is in Nederland belast met Nederlandse btw. Levert u goederen door aan een derde ondernemer binnen de EU? Is het een intracommunautaire levering of een binnenlandse levering? Wie betaalt de btw?. Intracommunautaire transactie betekenis Een intracommunautaire levering vindt plaats wanneer een btw-plichtige verkoper goederen verkoopt aan een btw -plichtige koper. De btw -plichtige koper dient een geldig btw -nummer mee te geven uit een andere EU-lidstaat.
intracommunautaire transactie betekenis

Intra-Community transaction

Intra-Community acquisitions of goods, this is the other side of the above transaction, where the goods purchased are transported from a different European Union country. Intra-Community supplies of services, where a business provides services to other EU countries. As a result, you will issue an invoice at 0% VAT when making an intra-Community supply in the country of dispatch. Intra-Community acquisition of goods B2B. You will receive an invoice at 0% VAT following the intra-Community supply VAT exemption, however, as a buyer, you must apply the reverse charge mechanism on the intra-Community acquisition.
  • Intra-Community transaction Quick Fixes is a set of measures adopted by the European Union to simplify intra-community transactions and combat VAT fraud. The provisions of Council Directive (EU) / of December 4, , amended the VAT Directive //EC, introducing the so-called Quick Fixes VAT package.
  • intra-Community transaction

    EU trade definition

    From to , EU foreign trade doubled and now accounts for over 30% of the EU’s gross domestic product (GDP). The EU is responsible for the trade policy of the member countries and negotiates agreements for them. The main goal of the EU's trade policy is to increase trading opportunities for European companies by removing trade barriers such as tariffs and quotas and by guaranteeing fair competition. It is essential for the European economy as it affects growth and employment.
      EU trade definition Find out about the EU’s trade policies, economic security, and trade relations with the rest of the world. Up-to-date information on current trade talks, and trade agreements already in place. Helping small firms make the most of EU trade deals. The EU's role in the World Trade Organization and our ideas for reform.
    EU trade definition

    VAT implications

    For many U.S. businesses (and European ones, for that matter), the European value-added tax (VAT) system is an extremely complex regime to master and bears little resemblance to the sales tax system to which they are accustomed. Value-Added Tax (VAT) is a consumption tax levied on goods and services at each stage of production or distribution where value is added. Unlike sales tax, which is applied at the final sale to consumers, VAT is collected incrementally throughout the supply chain. VAT implications 8. VAT Implications on Major Imports. Value-Added Tax (VAT) is a crucial consideration for businesses engaged in the importation of goods. The implications of VAT on major imports can significantly affect the cost, pricing, and profitability of products.
    VAT implications

    European Union commerce

    The EU’s wants to make e-commerce is safe, sustainable and competitive. The EU has made it easier and safer for European consumers to shop online no matter where they are in the EU, with rules such as. the revised Payment Services Directive; rules on cross-border parcel delivery services; rules to stop unjustified geo-blocking. The Commission has proposed the following actions in its toolbox for safe and sustainable e-commerce: Customs reform: urging swift adoption of the Customs Union Reform and proposing to remove the duty exemption for low-value parcels, to allow rapid implementation of new rules to level the playing field.
  • European Union commerce E-commerce - the purchase of goods or services via the internet - is integral to consumer behaviour in the EU. In , 75% of internet users aged 16 to 74 bought goods or services online. The share of e-shoppers grew from 53% in to 75% in , an increase of 22 percentage points (pp).
  • European Union commerce