Quick Reference Guide to European VAT Compliance 2012Description Editors Contact 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  |
'Publication up-to-date as of March 2012' (2012), Chris Platteeuw, Pedro Pestana, pp. 1–1 |
infoChris Platteeuw, Pedro Pestana, 'Publication up-to-date as of March 2012' (2012), pp. 1–1, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2012 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20121404 | 
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'About the Editor' (2013), Chris Platteeuw, Pedro Pestana, pp. v–vi |
infoChris Platteeuw, Pedro Pestana, 'About the Editor' (2013), pp. v–vi, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20100002 |
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'Table of Contents' (2013), Chris Platteeuw, Pedro Pestana, pp. vii–xiv |
infoChris Platteeuw, Pedro Pestana, 'Table of Contents' (2013), pp. vii–xiv, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20123081 |
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'Foreword' (2013), Oliver Hody, pp. xv–xvi |
infoOliver Hody, 'Foreword' (2013), pp. xv–xvi, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20100003 |
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| | | Part 1 General Section |
'Chapter 1 About this Guide' (2013), Chris Platteeuw, Pedro Pestana, pp. 3–6 |
infoChris Platteeuw, Pedro Pestana, 'Chapter 1 About this Guide' (2013), pp. 3–6, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20100004 |
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'Chapter 2 Background to the Vat In Europe' (2013), Chris Platteeuw, Pedro Pestana, pp. 1–8 |
infoChris Platteeuw, Pedro Pestana, 'Chapter 2 Background to the Vat In Europe' (2013), pp. 1–8, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20100005 |
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'Chapter 3 VAT Treatment of Transactions' (2013), Chris Platteeuw, Pedro Pestana, pp. 1–20 |
infoChris Platteeuw, Pedro Pestana, 'Chapter 3 VAT Treatment of Transactions' (2013), pp. 1–20, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20100006 |
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'Chapter 4 VAT Rates in the EU' (2013), Chris Platteeuw, Pedro Pestana, pp. 1–4 |
infoChris Platteeuw, Pedro Pestana, 'Chapter 4 VAT Rates in the EU' (2013), pp. 1–4, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20100007 |
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'Chapter 5 Specialized Areas in Cross-Border Trade' (2013), Chris Platteeuw, Pedro Pestana, pp. 1–14 |
infoChris Platteeuw, Pedro Pestana, 'Chapter 5 Specialized Areas in Cross-Border Trade' (2013), pp. 1–14, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20100008 |
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'Chapter 6 The System of VAT Registration' (2013), Chris Platteeuw, Pedro Pestana, pp. 1–26 |
infoChris Platteeuw, Pedro Pestana, 'Chapter 6 The System of VAT Registration' (2013), pp. 1–26, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20100009 |
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'Chapter 7 VAT Registration: Special Areas of Concern' (2013), Chris Platteeuw, Pedro Pestana, pp. 1–8 |
infoChris Platteeuw, Pedro Pestana, 'Chapter 7 VAT Registration: Special Areas of Concern' (2013), pp. 1–8, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20100010 |
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'Chapter 8 VAT Accounting Obligations' (2013), Chris Platteeuw, Pedro Pestana, pp. 1–2 |
infoChris Platteeuw, Pedro Pestana, 'Chapter 8 VAT Accounting Obligations' (2013), pp. 1–2, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20100011 |
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'Chapter 9 VAT Invoicing Requirements' (2013), Chris Platteeuw, Pedro Pestana, pp. 1–10 |
infoChris Platteeuw, Pedro Pestana, 'Chapter 9 VAT Invoicing Requirements' (2013), pp. 1–10, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20100012 |
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'Chapter 10 Recordkeeping Requirements' (2013), Chris Platteeuw, Pedro Pestana, pp. 1–6 |
infoChris Platteeuw, Pedro Pestana, 'Chapter 10 Recordkeeping Requirements' (2013), pp. 1–6, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20100013 |
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'Chapter 11 Periodic VAT Reporting Obligations' (2013), Chris Platteeuw, Pedro Pestana, pp. 1–26 |
infoChris Platteeuw, Pedro Pestana, 'Chapter 11 Periodic VAT Reporting Obligations' (2013), pp. 1–26, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20100014 |
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'Chapter 12 Periodic Intrastat Declarations' (2013), Chris Platteeuw, Pedro Pestana, pp. 1–24 |
infoChris Platteeuw, Pedro Pestana, 'Chapter 12 Periodic Intrastat Declarations' (2013), pp. 1–24, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20100015 |
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'Chapter 13 VAT Audits' (2013), Chris Platteeuw, Pedro Pestana, pp. 1–12 |
infoChris Platteeuw, Pedro Pestana, 'Chapter 13 VAT Audits' (2013), pp. 1–12, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20100016 |
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'Chapter 14 Proving VAT Exemptions for Exports and Intra-Community Supplies' (2013), Chris Platteeuw, Pedro Pestana, pp. 1–14 |
infoChris Platteeuw, Pedro Pestana, 'Chapter 14 Proving VAT Exemptions for Exports and Intra-Community Supplies' (2013), pp. 1–14, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20100017 |
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'Chapter 15 VAT Refunds for Non-registered Companies' (2013), Chris Platteeuw, Pedro Pestana, pp. 1–16 |
infoChris Platteeuw, Pedro Pestana, 'Chapter 15 VAT Refunds for Non-registered Companies' (2013), pp. 1–16, in Deloitte Global Tax Center (Europe) (Ed.) Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands) | | Copyright © 2013 Kluwer Law International BV, The Netherlands
All rights reserved ISBN: 9789041138965
ID: QREV20100018 |
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| | | | Part 2 VAT Compliance Procedures | | | | Appendices and VAT Forms | | |
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