Tax and Accounting

Quick Reference to European VAT Compliance 2011

AREA: UK / EU

Bound Book

Price 27,500yen (28,875yen included tax)

Pub. April 2011

ISBN 9789041135230

Quick Reference to European VAT Compliance 2011

  Quick Reference to European VAT Compliance provides the information necessary to deal with common compliance challenges via a format that allows readers to readily locate pertinent guidance when needed. This highly practical reference distills the problem-solving process by anticipating the relevant challenges and providing reliable help. Quick Reference to European VAT Compliance consists of two distinct sections: • An overview of how the various VAT systems in Europe work, with particular attention paid to compliance issues; and • Detailed, country-specific VAT compliance profiles for each EU Member State plus Iceland, Norway and Switzerland.  This Quick Reference also includes a CD-ROM with key VAT reporting forms and other essential documentation for each country profiled. Authored by the experts at Deloitte's European Indirect Tax Compliance Center, Quick Reference to European VAT Compliance is an indispensable tool for professionals seeking to proactively manage VAT compliance. This book has been updated till December 2010.  

Contents Includes

1 About this Guide

2 Background to the 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 Proving VAT Exemptions for Exports and Intra-Community Supplies

15 VAT Refunds for Non-registered Companies

Part 2 VAT Compliance Procedures

 Austria

Belgium

Bulgaria

Cyprus

Czech

Republic

Denmark

Estonia

Finland

France

Germany

Greece

Hungary

Iceland

Ireland

Italy

Latvia

Lithuania

Luxembourg

Malta

The Netherlands

Norway

Poland

Portugal

Romania

Slovakia

Slovenia

Spain

Sweden

Switzerland

United Kingdom

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