Infos générales

Commission Européenne -Modernising VAT for e-commerce: Questions and Answers

Companies that sell e-services such as mobile phone apps can already sell to customers in other Member States while only registering for VAT in their home Member State. They account for all their VAT in a single quarterly return, through an online portal hosted by their home tax administration. VAT revenues are then transferred from the home tax administration to the relevant Member States to which the company has sold e-services to consumers.


Catégories :Infos générales

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