This publication includes quarterly online updates.
Quick Reference to European VAT Compliance provides highly practical
content including timely, country-specific profiles and field tested insights,
prepared by experts at Deloitte’s highly regarded European Indirect Tax
Compliance Centre. Quick Reference to European VAT Compliance is
designed to provide the information necessary to deal with common compliance
challenges by way of a format that allows readers to readily locate pertinent
guidance when needed. Wherever possible, each section of the Guide is designed
to stand on its own so it can be consulted without the need to read additional
content. Quick Reference to European VAT Compliance distills the
problem-solving process by anticipating the relevant challenges and providing
reliable guidance. Quick Reference to European VAT Compliance is
designed around two major sections:
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Overview (16 chapters) of how the various VAT systems in Europe work,
particularly from a compliance perspective;
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Detailed country-specific VAT compliance profiles covering 30 nations.
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Part One: 1 About this Guide 2 Background to VAT in Europe 3 VAT
Treatment of Transactions 4 VAT Rates in the EU 5 Specialized Areas in
Cross-Border Trade 6 The System of VAT Registration 7 VAT Registration:
Special Areas of Concern 8 VAT Accounting Obligations 9 VAT Invoicing
Requirements 10 Recordkeeping Requirements 11 Periodic VAT Reporting
Obligations 12 Periodic Intrastat Declarations 13 VAT Audits 14 Providing VAT
Exemptions for Exports and Intra-Community Supplies 15 VAT Refunds for
Non-Registered Companies Part Two: Country Profiles Each of the 30
country profiles will examine four key areas in detail: 1 The obligation to
register 2 Requirements regarding fiscal representatives 3 VAT registration
and deregistration 4 VAT, European Sales Listing and Intrastat reporting
obligations Countries Profiled 1 Austria 2 Belgium 3 Bulgaria 4 Cyprus 5 Czech
Republic 6 Denmark 7 Estonia 8 Finland 9 France 10 Germany 11 Greece 12
Hungary 13 Ireland 14 Italy 15 Latvia 16 Lithuania 17 Luxembourg 18 Malta 19
Poland 20 Portugal 21 Romania 22 Slovakia 23 Slovenia 24 Spain 25 Sweden 26
The Netherlands 27 United Kingdom 28 Iceland 29 Norway 30 Switzerland