Vat number of the company. Checking tax numbers of European companies
How to get a VAT identification number? The VAT identification number (Ust-IdNr./UID) not only simplifies business relations between entrepreneurs and freelancers within the EU, but also serves as an alternative to the tax identification number (Steuernummer) when drawing up invoices. This is sufficient reason to apply for a Ust-IdNr. and for small entrepreneurs exempted from VAT. However, very often they are unaware of their right to receive it. The VAT identification number exists in order to facilitate business relations between entrepreneurs of the EU countries. With its help, business people confirm each other the status of an entrepreneur. Thanks to this number, it is possible in many cases to refuse to charge VAT and avoid the troublesome procedure for its reimbursement.
Obtaining a VAT number (vat) in Europe
Regulation of VAT in the EU At the level of the European Union, there is a single (supranational) regulation of the procedure for establishing and collecting this tax. The basic document regulating the VAT taxation procedure in the EU is Directive 2006/112/EC of November 26, 2006.
« On the General System of Value Added Tax” (hereinafter referred to as the Directive). This Directive defines all the key elements of VAT taxation, with the exception of tax rates that are established by each individual EU state (within the limits established by the Directive) and some other issues.
Taxpayers In accordance with paragraph 1 of Art. 9 of the Directive, a person subject to VAT is recognized as "any person who independently carries out any type of economic activity in any place, whatever the goals and results of such activities."
Vat number (vat)
Main advantages of VAT registration in European companies:
- Your company receives a high level of counterparty trust.
- The presence of a VAT number makes it possible to actually not pay VAT when delivering goods within the EU. Within the EU, the principle of freedom of movement of goods applies.
- Using a European company as a tool for investing in the EU.
- Loyalty of European financial institutions.
- The possibility of buying real estate and obtaining a residence permit in the EU.
- There are 2 types of VAT rates: standard and reduced.
Attention
You can choose the type of rate depending on the type of activity of the company.
VIES system When working with European companies, you must also obtain a VIES number. VIES (VAT Information Exchange system) - VAT information exchange system.
European Value Added Tax (vat) on the provision of services
Info
Consulting/legal/accounting/auditing services provided by an English company to other taxable persons engaged in entrepreneurial activities (both residents and non-residents of the EU) refer to B2B services. For such services, the general rule of Art. 44 of the Directive, according to which the provision of B2B services is subject to VAT at the location of the customer (recipient) of the services.
Important
The standard VAT rate in the UK (as of 2014) is 20%. Example 1. The service provider is a UK company and the service recipient is a company from another EU country.
Option A. The recipient of the services is an EU company (other than English) with a VAT number. For example, consulting services provided by an English company to a Cypriot company are subject to Cypriot VAT (since the location of the recipient of the service is Cyprus).VAT payer identification number
The concept of VAT Value Added Tax (VAT) - value added tax (VAT) is a widely used form of taxation in various countries added during the production and distribution of the value of a product or service. The amount of tax received by the manufacturer (seller) is paid to the budget, but minus the amount of tax included in the prices of goods or services purchased by him earlier.
VAT is an indirect tax, since the amount of tax is included in the cost of goods (services) and is paid upon purchase by the consumer to the seller, who, in turn, pays the tax to the state. Since hereinafter we will focus on the value added tax in the European Union, the abbreviation “VAT” will be used to denote it in order to reflect the specifics of the European VAT compared to similar indirect taxes (for example, Russian VAT).VAT registration
This number is on the European registered VIES immediately. Our clients often ask for a VAT number. Shelf companies do not have a VAT identification number or tax headcount because they do not have any business.
We apply for the tax number and VAT number to the local tax office immediately after the acquisition of the company. Registration for German VAT usually takes two to six weeks, but this is subject to change.
Then make a separate application to appear on European registered VIES. Irish VAT Registration There are co-registrations for all taxes, but VAT filings require a certain presence in the country, such as virtual office services and a bank account. We can apply for a VAT number on your behalf.VAT registration in Europe. what is the benefit?
In addition, you can obtain detailed information from the Federal Tax Office on all the details of “intra-community” trade, in particular on the “summary declarations” (“zusammenfassende Meldungen”) required for this. Note Often entrepreneurs want to use Ust-IdNr. obtain VAT exemption. Unfortunately this is not possible. It is not the presence of the Ust-IdNr. that exempts from taxation, but the implementation of certain commodity transactions (for example, innergemeinschaftliche Lieferungen according to § 4 Nr. 1b i.V.m. § 6a UStG) under certain conditions. One of them is the presence of a valid Ust-IdNr.
What is VAT registration in Europe?
TUESDAY 00:00 VALUE ADDED TAX (VAT) Value Added Tax (VAT) VAT identification number Transactions with foreign business partners are subject to special provisions of the Value Added Tax Law. If any supplies to countries outside the European Union are exempt from VAT, then trade transactions within the EU are not subject to value added tax only when goods and services are purchased for one's own enterprise or sold to another enterprise.
In order for business partners to confirm their entrepreneurial status to each other and avoid VAT charges, there is a VAT identification number (Umsatzsteuer-Identifikationsnummer, Ust-IdNr. or UID) for transactions within the EU (innergemeinschaftlichen Lieferungen). In Germany, it consists of the abbreviated name of the country "DE" and 9 digits.
Obtaining a number vat, vat, iva
It is important to remember that only tax authorities can issue VAT numbers. The basic document regulating VAT taxation in the EU is the EU Council Directive 2006/112/EC of November 26, 2006 "On the common system of value added tax". VAT rates (VAT) are set separately by each EU Member State. In addition to the standard rate, reduced rates are also provided (examples are shown in the table below).
In addition, actual rates differ depending on certain types of products. The following transactions are subject to tax:
- supply (sale) of goods;
- the acquisition of goods within the Community;
- provision (implementation) of services;
- import of goods.
Registration of a VAT number in the EU is required for the legal conduct of trading activities with European companies (as well as between them).
Checking tax numbers of European companies
It is important to know the fact that there are two types of VAT number: mandatory and voluntary. Depending on the activities of the company and its turnover, it is concluded whether the company is obliged to register a VAT number.
In Cyprus, a company is required to register for VAT if, at the end of any month, the value of taxable supplies recorded in the last 12 months exceeds EUR 15,600. And in France, a company is required to obtain a VAT number during the actual conduct of business, if its turnover for the financial year does not exceed 70 thousand euros.
Euro. VAT must be paid monthly if the company's annual turnover in the Czech Republic exceeds 10 million CZK, and if the turnover is less than 10 million CZK per year - quarterly. VAT taxation in the EU The presence of a VAT number makes it possible to actually not pay VAT when delivering goods within the EU.
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They have European registration. And very often they are faced with the situation that they are required to provide VAT or a VAT number.
Despite the unification of many procedures in the EU, there is no “common” VAT for all EU countries. It can even be called differently - VAT, IVA, etc. Each EU country has its own tax rates and categories of goods and services subject to taxation. The VAT rate can vary from 17-25%.
VAT (IVA) - Tax for companies engaged in trading activities
The common thing is that VAT (IVA) is a tax that is valid in the territory of the European Union. This tax will have to be paid by companies on the resulting turnover. A VAT number is required for companies whose annual turnover exceeds the specific amount specified in the laws of European countries.
Request information, consultation on company registration or request an appointment at our office
Collection of European VAT
The collection of European VAT depends on where and how business is carried out:
- If the company trades in EU countries, then the company is obliged to indicate the VAT number of customers on invoices. Thus, customers calculate the amount that is deducted from the total VAT paid to the treasury, and the main consumer of the goods has an idea of what share VAT is in the price of the purchased goods. This is how the taxation system self-regulates.
- The importer of the goods pays VAT based on the customs value of the goods. In such a case, the importer has the right to deduct the tax paid.
- The exporter of goods is not subject to VAT, but is entitled to a tax deduction when purchasing the exported goods.
With this collection of European VAT, European and foreign producers receive equal conditions in competition.
Requirements for VAT registration
To be required to fulfill the following requirements:
- in the country of receipt of VAT, the company must have an operating office,
- in the country where it is planned to register a VAT number, the company must have a real trade or provision of services,
- the company must have at least one director - a resident of the country of registration of the VAT number,
- the presence of a local auditor responsible for the timely submission of reports by the company on all VAT transactions,
- in the case of using a nominee service, information about the real owners of the company is required, their confirmation of their responsibility for operations related to the provision of a VAT number.
To obtain a VAT number, a company submits its constituent documents, information about the director of the company, a list of types of planned activities, information about companies and a list of countries with which cooperation will be conducted.
The cost of obtaining a VAT number - from 18,500 rublesObtaining a VAT number (otherwise known as VAT/IVA) is a procedure that is required for all companies that plan to operate in their country of incorporation. VAT / IVA is a tax that must be paid to a company on the turnover it receives. The tax is applicable to those companies that sell their goods in the territory of the European Union. The VAT number is needed for those companies whose annual turnover exceeds a certain amount indicated in the legislation. In different countries, the VAT rate can range from 17 to 25%.
The cost of obtaining a VAT number includes:
- A document confirming the fact that your company received a unique number;
- Certification of confirmation by a notary;
- Obtaining an apostille;
- Document delivery.
Why do you need a VAT number for a European company
Having a number is an essential attribute of compliance with tax laws in the country of registration of the company. It is also required to obtain the right to deduct VAT (zero tax rate on import/export of goods).It is important to understand that the VAT number is an English term that stands for ValueAddedTax, i.e. is an analogue of value added tax, and in each jurisdiction has its own abbreviation:
All this, in essence, is VAT, although each jurisdiction has its own rate. And also there are some nuances, both when receiving, and when calculating or returning / refunding.
A distinction should be made between VAT and TRF, where the second is a regular tax number. It is assigned automatically to all resident firms so that they can pay corporate tax. As with the term VAT, the term TRF is different in each jurisdiction, such as DIČ (Daňové identifikační číslo) in the Czech Republic.
If a company purchases goods from another EU resident company, and then redirects the goods to another EU country (for export), then you need to obtain a VAT number at least so that the partner company can make a tax deduction.
Our company is ready to assist you in obtaining an IVA number. Its issuance is carried out on an individual basis, the decision on issuance is made by the local tax service. 
Documents required to obtain a VAT number in Europe
To obtain a number, you must provide the following information:- Company name;
- List of activities;
- Estimated turnover per year;
- List of countries with which cooperation will be conducted;
- Information about partner companies.
In order to be assigned a VAT number, it is necessary that the company conducts business in this country, while the residence of the company does not matter. Example: a company registered in the Netherlands will only need to receive VAT if it operates and makes a profit in any EU country (for example, in Germany).
How to go through all the procedures yourself
The procedure and rules differ in each jurisdiction, and also everything depends on the specific situation, but the basic concept is always the same:- Prepare the necessary documents;
- Submit a package of documents to regulatory state bodies;
- After assigning an identifier, comply with the requirements imposed on the legal entity.
We are pleased to offer our services. The cost starts from 18,500 rubles and is always agreed with the client in advance and individually, based on the task and situation. In this case, the client receives a personal service with a guaranteed result at a fair price.
Requirements for a company applying for a VAT number
Each jurisdiction puts forward its own requirements for a company that claims to be assigned a BAT number. As a rule, the classic requirements are:- The presence of a working office in the country where the VAT will be received (confirmed on the basis of inspections by inspectors of the local tax authority);
- Existence of valid trading operations (sale of goods or provision of certain services) in the country in which this number is supposed to be received;
- At least one director from among residents in the country where the VAT number will be obtained;
- An auditor appointed by the local tax authority who will be responsible for the submission of relevant reports within the time limits established by law. The auditor receives copies of all invoices that relate to VAT transactions;
- If a nominee service is involved, information about the real owners of the company and their confirmation that they are fully responsible for all VAT transactions will be required.
Obtaining a VAT number in the UK
Let's start with the most important rule - a VAT number in England can only be obtained by a company that operates in the kingdom. If your firm operates exclusively outside the jurisdiction, then there is no right to assign an identifier, but this situation is fixable.
A company operating in the UK is required to register for VAT (and at the same time obtain an identifier) after exceeding an annual turnover of £85,000. Up to this volume, there is also a chance to receive, however, the already difficult procedure becomes even more complicated.
Please note that with registration as a VAT payer, a new obligation appears - to prepare and submit reports. However, all this, in most cases, is a disproportionately small obstacle to what kind of reimbursement from the budget can be obtained. Moreover, in 2018, the entire document flow went digital and you can manage this issue remotely.
Register for VAT in Cyprus
In the case of Cyprus, getting an ID for a Cypriot company is much easier than in the UK.
It is enough to conduct activities in the territory of the European Union, as well as provide:
- Several invoices;
- A valid contract.
Now reporting is submitted in electronic, not paper form, which simplifies document management. To obtain this opportunity, you must register in the TaxisNet system.
What is the VIES system and do I need to register in it
The topic of European VAT is inextricably linked with the term VIES, which stands for VAT Information Exchange System. VIES is a centralized information system through which the tax authorities of different countries exchange information on value added tax among themselves.The EUII is also a public register of all registered companies, where you can check the reality of the BAT identifier of any counterparty operating in the interstate market within the EU.
Registration in the VIES system is only necessary if you plan to work under the scheme: your European company provides services to another European company. If the activity is located outside of Europe, or is concentrated in only one specific European country, it is not necessary to register in the system.
Please note that after registering with VIES, there is again an obligation to file reports.
You do not need to figure out on your own how to get a VAT number in Europe, whether you need to register in the VIES system, how to become a member of the VAT system and other issues when we are. Our company specializes in this topic. Contact us today and find out the answers to all your questions related to obtaining a VAT number for a European company.
20.07.2018
The concept of VAT
Value Added Tax (VAT) - value added tax (VAT) is a widely used form of taxation in various countries added during the production and distribution of the value of a product or service. The amount of tax received by the manufacturer (seller) is paid to the budget, but minus the amount of tax included in the prices of goods or services purchased by him earlier. VAT is an indirect tax, since the amount of tax is included in the cost of goods (services) and is paid upon purchase by the consumer to the seller, who, in turn, pays the tax to the state.
Since hereinafter we will focus on the value added tax in the European Union, the abbreviation “VAT” will be used to denote it in order to reflect the specifics of the European VAT compared to similar indirect taxes (for example, Russian VAT).
The majority of companies doing business in the EU countries, as well as their partners (suppliers, customers, intermediaries) from other countries, including Russia and the CIS, face the value added tax levied in the EU. At the same time, the different terminology and administration rules of the European VAT, compared to the Russian one, causes inevitable difficulties, which in some cases are preferable to resolve with the help of European specialists in the field of taxation and accounting.
However, the general principles of VAT collection for common types of commercial transactions can be understood by reviewing the provisions of the relevant EU directives. This article proposes to consider such rules on the example of operations for the provision of services.
EU VAT regulation
At the level of the European Union, there is a single (supranational) regulation of the procedure for establishing and collecting this tax. The basic document regulating the VAT taxation procedure in the EU is Directive 2006/112/EC of 28 November 2006 on a common system of value added tax(hereinafter referred to as the Directive). This Directive defines all the key elements of VAT taxation, with the exception of tax rates, which are established by each individual EU state (within the limits established by the Directive) and some other issues.
Taxpayers
In accordance with paragraph 1 of Art. 9 of the Directive, a person subject to VAT is recognized as "any person who independently carries out any type of economic activity in any place, whatever the goals and results of such activities." It follows that the main feature characterizing a taxable person is the implementation by such a person of economic (entrepreneurial) activity.
In other words, VAT taxpayers (“taxable persons”) include commercial companies, partnerships, individual entrepreneurs. Persons who purchase goods or services for non-business use are not VAT payers. In most cases, they are private individuals.
VAT registration (VAT registration) can be mandatory (for example, in the UK, a company or partnership is required to register for VAT if the turnover threshold for goods/services sold exceeded £85,000 in the previous 12 months; this threshold is reviewed periodically) or voluntary . Registration for VAT entails the obligation of the company to keep records and submit VAT reports.
Taxable transactions
For VAT purposes, there are 4 types of taxable transactions:
1) supply of goods (supply of goods);
2) the acquisition of goods within the Community (intra-Community acquisition of goods);
3) provision of services (supply of services);
4) importation of goods.
Services provided by taxable persons to each other are referred to as “B2B services” (“business to business”). Services provided by taxable persons to non-taxable persons are referred to as “B2C services” (“business to consumer”). B2B services and B2C services have different rules for determining where they are provided.
When it comes to the provision of services, the place of taxation is the place where these services are provided (the place where these services are provided). However, in order to determine which country will be the place of provision of the service (and, accordingly, the rules and conditions for calculating and paying VAT), it is necessary to establish:
- type (category) of the rendered service;
- location of each party;
- entrepreneurial status of the customer (recipient) of the service - whether he is an entrepreneur and a VAT/VAT taxpayer or not.
Consider the rules established by EU law for determining the place of supply of services for VAT purposes, paying attention to cases of cross-border provision of services.
Location of B2B services
As a general rule, b2b services, that is, services provided by business entities to each other are subject to VAT at the location customer (recipient) of services.
According to Art. 44 of the Directive, the place of supply of services to a taxable person is the location of this person (the place where the business of this person is established / located), i.e. the customer of the services. However, if such services are provided to a taxable person's permanent establishment located at a place other than its seat, the place of supply of the services will be the place of the permanent establishment.
Location of B2C services
As a general rule, B2C services, that is, services provided to private individuals are subject to VAT at the location supplier.
According to Art. 45 of the Directive, the place of supply of services to non-taxable persons is the location of the supplier (the place where the supplier's business is established/situated). However, if such services are provided by the supplier's permanent establishment located at a place other than its registered office, the place of supply of such services will be the location of the permanent establishment.
Both general rules considered have a number of exceptions established by the Directive. For example, services B2B (and B2C) related to immovable property are taxed at the location of the immovable property (art. 47 of the Directive).
Practical examples
Consider a few examples where a British company (private limited company) or a limited liability partnership (LLP) provides consulting (as well as legal, accounting or auditing) services to other companies, both residents and non-residents of the EU.
Consulting/legal/accounting/auditing services provided by an English company to other taxable persons engaged in entrepreneurial activities (both residents and non-residents of the EU) refer to B2B services.
For such services, the general rule of Art. 44 of the Directive, according to which the provision of B2B services is subject to VAT at the location of the customer (recipient) of services.
The standard UK VAT rate (as of 2018) is 20%.
Example 1
The service provider is a UK company and the service recipient is a company from another EU country.
Option A. The recipient of the services is an EU company (other than English) with a VAT number.
For example, consulting services provided by an English company to a Cypriot company are subject to Cypriot VAT (since the location of the recipient of the service is Cyprus).
Wherein VAT is not included in the price English service provider (on invoices (invoices) issued to the recipient, only a note containing the VAT number of the counterparty and the inscription “reverse charge” can be made, which will indicate the obligation of the recipient to report VAT in his country). In other words, obligation to report VAT in this case assigned to the recipient company(provided that it has a VAT number).
The recipient of the service calculates VAT on reverse charge procedure("reverse charge"). The reverse charge procedure means that the customer of the service, when submitting a VAT return (VAT Return) in his country, puts the local VAT for payment and at the same time puts the same amount of VAT for deduction. The result is zero, that is there is no actual payment of tax on the transaction.
However, in order to use this possibility, the recipient of the service must be a “relevant business person”, i.e.: firstly, be a taxable person in the sense of Art. 9 Directives; secondly, it must be registered for VAT (have a VAT number) in an EU Member State. The recipient of the service must first inform the supplier of his individual VAT identification number, and the supplier must check the validity of this number and the associated information about the counterparty.
Option B. The recipient of the services is an EU company (other than English), but without a VAT number.
If the recipient of the service (EU company) does not have a VAT number, then VAT must be included in the price for the recipient (the invoice must be issued with VAT) and paid by the supplier
Example 2
Both the supplier and the recipient of the services are English companies with a VAT number.
If an English company provides services to another English company, then VAT included in the price(invoices are subject to VAT), and paid by the supplier(with the possibility of further deduction).
Example 3
The service provider is an English company, and the service recipient is a non-EU company (for example, Russian, from the CIS countries and other countries of the world, including offshore jurisdictions).
For example, an English company provides legal services for a Russian company (according to the rule of Article 44 of the Directive, the Russian Federation is considered the place of provision of services), English VAT is not subject to accrual (invoices are issued without VAT).
In other words, if the recipient of the service is a non-EU company and does not have a VAT number, then VAT should not be included in the price.
However, this is only possible if these relationships qualify exactly as B2B, that is, the recipient of the service must necessarily be a taxable business entity, which must have some kind of confirmation.
The supplier may consider a customer registered outside the EU as a business entity if:
If the supplier receives from the customer a certificate (certificate) issued by the competent tax authority of the customer's country as confirmation that the customer is engaged in economic activity; or
If the customer does not have such a certificate (certificate), but the supplier knows the VAT number, or a similar number assigned to the customer in the country of its registration and used to identify business entities, or any other evidence demonstrating that the customer is an entrepreneur, and provided that that the supplier has reasonably verified the accuracy of the information provided by the customer.
In other cases, if there is no evidence that the recipient of the service (non-EU resident) has an entrepreneurial status in their country, the transaction will be classified as B2C, and the place of taxation will be the location of the supplier.
Therefore, if the business status of the recipient of the service is not entirely clear, then such customers are (by default) invoiced with VAT, and the tax is paid by the supplier in your country (with the possibility of further deduction).
We summarize all of the above in the form of a visual diagram and table.
2. Rules for calculating and paying VAT (B2B services)
| Service Provider | Customer (recipient) of services | VAT taxation procedure | ||
| EU | have a VAT number | Same EU country | have a VAT number |
Paid by the supplier at the rate of their country (with the possibility of further deduction) |
| EU | have a VAT number | Other EU country | have a VAT number |
VAT is not included in the price (invoices are issued without VAT). VAT is not actually paid. The recipient of the service reports on VAT at the rate of his/her EU country (“reverse charge” mechanism). |
| EU | have a VAT number | Other EU country | no VAT number |
VAT is included in the price (invoices are issued with VAT). Paid by the supplier at the rate of their country (with the possibility of further deduction) |
| not EU | no VAT number | EU | have a VAT number | VAT is not actually paid. The recipient of the service reports on VAT at the rate of his/her EU country (“reverse charge” mechanism). |
| EU | have a VAT number | not EU | no VAT number |
VAT is not included in the price (invoices are issued without VAT)* *Only subject to the confirmed entrepreneurial status of the non-EU customer. Otherwise, invoices are issued with VAT. |
Note. This publication is for informational purposes only and does not constitute tax, financial or legal advice.
