The 1993 EC VAT system : are you ready?

著者

書誌事項

The 1993 EC VAT system : are you ready?

Coopers & Lybrand

CCH Editions , Commerce Clearing House, c1992

タイトル別名

EC VAT system

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注記

Includes index

内容説明・目次

内容説明

Sets out to answer key questions on the 1993 VAT system, and discusses VAT and the Single Market, buying from and selling to other EC countries, services relating to exports and imports, reporting obligations, and many more issues.

目次

  • Part 1 Introduction: VAT and the single market
  • non-tax implications of the single market. Part 2 Key issues - questions and answers on the 1993 VAt system: I import goods from my US parent company for sale in the UK. Am I affected by the 1993 import VAT rules?
  • will I need to incur expense on modifying my accounting systems to cope with the new reporting requirements?
  • will I still be able to offer tax-free shopping to tourists?
  • I send speciality foods customers throughout the world. Will I have to change the way in which I operate?
  • will the changes make it easier to operate as a single company across Europe?
  • the 1993 system looks complex and time-consuming. What will happen if I cannot submit returns of make mistakes on them?
  • I understand that I have to quote customers' VAt registration numbers in order to zero-rate sales to other EC countriesl How do I get them?
  • will we be able to continue to defer payments by holding goods in a Customs warehouse?
  • we only import or export goods to Europe occasionally and have relied on our shipping agent to look after the formalities - can we continue to do this?
  • we provide data processing to companies throughout Europe - how will we be affected by the 1993 rules?
  • I act as agent for a number of European companies and have dealt with import formalities in my name to save my principles from VAt registration here - will I still be able to do this?
  • as freight forwarders we have paid import VAt on behalf of customers in the past - can we continue to deal with UK VAT on their behalf?
  • we will have exported goods to other EC countries in December 1992 which will not arrive at their destination until after 1 January 1993 - how do we deal with VAT?
  • will we pay UK VAT on goods that we send to our branch in Spain?
  • we purchase goods in the UK for delivery to a company in Denmark. Our UK suppliers invoice us, but ship the goods directly to our customer. We have not been charged VAt by the UK suppliers, will this still be the case in 1993?
  • I wonder if the small amount of business we do in Europe justifies the cost of complying with all the new reporting requirements
  • we operate several divisions with independent accounting systems - will we need to consolidate information centrally for 1993 reporting?
  • we have never reconciled out VAt records with our import details. Will we need to do so in future
  • how will we deal with customer credits and returned goods under the new system?
  • will we have to deal differently with charges for transport and other costs associated with moving goods to and from other EC countries?.

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