EU VAT Registration
All companies that have an established place of business in an EU member state must register for VAT in that state. CKH Fiscal Services will advise companies where registration is necessary and we can also look after the registration procedure itself as well as making the required VAT returns.
Companies selling goods & services to a customer in another EU state normally do not have to register for VAT in the country of the customer. There are however important exceptions such as the following:
The penalties for non-compliance and late registrations are substantial and VAT authorities are increasingly vigilant in the pursuit of “absent traders”.
CKH Fiscal Services can advise companies whether their business activities render them liable for VAT registration in other EU states.
Companies selling goods & services to a customer in another EU state normally do not have to register for VAT in the country of the customer. There are however important exceptions such as the following:
- Storing goods abroad and then selling them to local customers;
- Buying and selling goods in another EU country without the goods leaving the country;
- Organising live events (conferences, exhibitions, entertainment etc.) abroad
- Distance selling of goods to individuals (e.g. mail order and internet retailing).
The penalties for non-compliance and late registrations are substantial and VAT authorities are increasingly vigilant in the pursuit of “absent traders”.
CKH Fiscal Services can advise companies whether their business activities render them liable for VAT registration in other EU states.
EU VAT Registration for non EU companies
Companies from outside of the EU often have to register for VAT too - sometimes in several EU states. For example, electronic services supplied by a non-EU company to private consumers within the EU are taxable at the customer's place of residence. Following are some example of these services:
CKH Fiscal Services can advise where registration is necessary. Additionally, we can look after the VAT registration process itself and submit ongoing VAT returns.
- Supply of websites, web-hosting and on-line data warehousing
- Supply of software, including updates of software
- Supply of images, text or information (e-books; on-line newspapers)
- Supply of databases and search engines
- Supply of music, films and games
- Supply of betting, lottery and broadcasting services
- Supply of electronic long-distance education services
CKH Fiscal Services can advise where registration is necessary. Additionally, we can look after the VAT registration process itself and submit ongoing VAT returns.