Editors: Deloitte Global Tax Centre (Europe)

Quick Reference to European VAT Compliance 2012 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:

• Overview (16 chapters) of how the various VAT systems in Europe work, particularly from a compliance perspective;

• Detailed country-specific VAT compliance profiles covering 30 nations.

The book also includes a CD-ROM featuring key VAT reporting forms for each country profiled and a variety of additional helpful documentation.

The online version will be updated 4 times a year and the printed version will be updated annually.

Table of Contents:
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

Price: EUR 234.00 / USD 316.00 / GBP 187.00
ISBN: 9888002191

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