Value Added Tax - Revision history

Petr: /* Delivery to EU */

2021-07-02T08:59:04Z

Delivery to EU

← Older revision		Revision as of 10:59, 2 July 2021
Line 24:		Line 24:
	'''A) Recipient is a company with a valid VAT number''': delivery is invoiced without VAT. Recipient's VAT number must validate on VIES system: [http://ec.europa.eu/taxation_customs/vies/ VAT number validation]		'''A) Recipient is a company with a valid VAT number''': delivery is invoiced without VAT. Recipient's VAT number must validate on VIES system: [http://ec.europa.eu/taxation_customs/vies/ VAT number validation]

	'''B) Recipient is a private person or a smaller business without a valid VAT number''': delivery is invoiced according to the VAT rate applicable in the country of delivery.		'''B) Recipient is a private person or a smaller business without a valid VAT number''': delivery is invoiced according to the VAT rate applicable in the country of delivery (see below).

	'''Deliveries to EU distributors (for clients in the USA, Australia or outside EU):''' bigger distributors in EU are '''always''' required by law to become VAT payers, so no VAT should be invoiced on dropshipments to your distributors.		'''Deliveries to EU distributors (for clients in the USA, Australia or outside EU):''' bigger distributors in EU are '''always''' required by law to become VAT payers, so no VAT should be invoiced on dropshipments to your distributors.

Petr: /* Delivery to EU */

2021-07-02T08:58:30Z

Delivery to EU

← Older revision		Revision as of 10:58, 2 July 2021
Line 37:		Line 37:
	\| 20%		\| 20%
	\|-		\|-
	\| {{Belgium}}		\| Belgium
	\| 21%		\| 21%
	\|-		\|-
	\| {{Bulgaria}}		\| Bulgaria
	\| 20%		\| 20%
	\|-		\|-
	\| {{Cyprus}}		\| Cyprus
	\| 19%		\| 19%
	\|-		\|-
	\| {{Czech Republic}}		\| Czech Republic
	\| 21%		\| 21%
	\|-		\|-
	\| {{Croatia}}		\| Croatia
	\| 25%		\| 25%
	\|-		\|-
	\| {{Denmark}}		\| Denmark
	\| 25%		\| 25%
	\|-		\|-
	\| {{Estonia}}		\| Estonia
	\| 20%		\| 20%
	\|-		\|-
	\| {{Finland}}		\| Finland
	\| 24%		\| 24%
	\|-		\|-
	\| {{France}}		\| France
	\| 20%		\| 20%
	\|-		\|-
	\| {{Germany}}		\| Germany
	\| 19%		\| 19%
	\|-		\|-
	\| {{Greece}}		\| Greece
	\| 24%		\| 24%
	\|-		\|-
	\| {{Hungary}}		\| Hungary
	\| 27%		\| 27%
	\|-		\|-
	\| {{Ireland}}		\| Ireland
	\| 23%		\| 23%
	\|-		\|-
	\| {{Italy}}		\| Italy
	\| 22%		\| 22%
	\|-		\|-
	\| {{Latvia}}		\| Latvia
	\| 21%		\| 21%
	\|-		\|-
	\| {{Lithuania}}		\| Lithuania
	\| 21%		\| 21%
	\|-		\|-
	\| {{Luxembourg}}		\| Luxembourg
	\| 17%		\| 17%
	\|-		\|-
	\| {{Malta}}		\| Malta
	\| 18%		\| 18%
	\|-		\|-
	\| {{Netherlands}}		\| Netherlands
	\| 21%		\| 21%
	\|-		\|-
	\| {{Poland}}		\| Poland
	\| 23%		\| 23%
	\|-		\|-
	\| class="plainlist" \|		\| class="plainlist" \|
	* {{Portugal}}		* Portugal
	*  '''∟''' Azores		*  '''∟''' Azores
	*  '''∟''' Madeira		*  '''∟''' Madeira
Line 106:		Line 106:
	* 22%		* 22%
	\|-		\|-
	\| {{Romania}}		\| Romania
	\| 19%		\| 19%
	\|-		\|-
	\| {{Slovakia}}		\| Slovakia
	\| 20%		\| 20%
	\|-		\|-
	\| {{Slovenia}}		\| Slovenia
	\| 22%		\| 22%
	\|-		\|-
	\| {{Spain}}		\| Spain
	\| 21%		\| 21%
	\|-		\|-
	\| {{Sweden}}		\| Sweden
	\| 25%		\| 25%
	\|}		\|}

Petr: /* Delivery to EU */

2021-07-02T08:56:46Z

Delivery to EU

← Older revision		Revision as of 10:56, 2 July 2021
Line 34:		Line 34:
	! Standard VAT rate		! Standard VAT rate
	\|-		\|-
	\| ~~{{AUT}}~~		\| Austria
	\| 20%		\| 20%
	\|-		\|-
	\| {{~~BEL~~}}		\| {{Belgium}}
	\| 21%		\| 21%
	\|-		\|-
	\| {{~~BGR~~}}		\| {{Bulgaria}}
	\| 20%		\| 20%
	\|-		\|-
	\| {{~~CYP~~}}		\| {{Cyprus}}
	\| 19%		\| 19%
	\|-		\|-
	\| {{~~CZE~~}}		\| {{Czech Republic}}
	\| 21%		\| 21%
	\|-		\|-
	\| {{~~HRV~~}}		\| {{Croatia}}
	\| 25%		\| 25%
	\|-		\|-
	\| {{~~DNK~~}}		\| {{Denmark}}
	\| 25%		\| 25%
	\|-		\|-
	\| {{~~EST~~}}		\| {{Estonia}}
	\| 20%		\| 20%
	\|-		\|-
	\| {{~~FIN~~}}		\| {{Finland}}
	\| 24%		\| 24%
	\|-		\|-
	\| {{~~FRA~~}}		\| {{France}}
	\| 20%		\| 20%
	\|-		\|-
	\| {{~~DEU~~}}		\| {{Germany}}
	\| 19%		\| 19%
	\|-		\|-
	\| {{~~GRC~~}}		\| {{Greece}}
	\| 24%		\| 24%
	\|-		\|-
	\| {{~~HUN~~}}		\| {{Hungary}}
	\| 27%		\| 27%
	\|-		\|-
	\| {{~~IRL~~}}		\| {{Ireland}}
	\| 23%		\| 23%
	\|-		\|-
	\| {{~~ITA~~}}		\| {{Italy}}
	\| 22%		\| 22%
	\|-		\|-
	\| {{~~LVA~~}}		\| {{Latvia}}
	\| 21%		\| 21%
	\|-		\|-
	\| {{~~LTU~~}}		\| {{Lithuania}}
	\| 21%		\| 21%
	\|-		\|-
	\| {{~~LUX~~}}		\| {{Luxembourg}}
	\| 17%		\| 17%
	\|-		\|-
	\| {{~~MLT~~}}		\| {{Malta}}
	\| 18%		\| 18%
	\|-		\|-
	\| {{~~NLD~~}}		\| {{Netherlands}}
	\| 21%		\| 21%
	\|-		\|-
	\| {{~~POL~~}}		\| {{Poland}}
	\| 23%		\| 23%
	\|-		\|-
	\| class="plainlist" \|		\| class="plainlist" \|
	* {{~~PRT~~}}		* {{Portugal}}
	*  '''∟''' ~~{{flag\|~~Azores}}		*  '''∟''' Azores
	*  '''∟''' ~~{{flag\|~~Madeira}}		*  '''∟''' Madeira
	\| class="plainlist" style=white-space:nowrap; \|		\| class="plainlist" style=white-space:nowrap; \|
	* 23%		* 23%
Line 106:		Line 106:
	* 22%		* 22%
	\|-		\|-
	\| {{~~ROU~~}}		\| {{Romania}}
	\| 19%		\| 19%
	\|-		\|-
	\| {{~~SVK~~}}		\| {{Slovakia}}
	\| 20%		\| 20%
	\|-		\|-
	\| {{~~SVN~~}}		\| {{Slovenia}}
	\| 22%		\| 22%
	\|-		\|-
	\| {{~~ESP~~}}		\| {{Spain}}
	\| 21%		\| 21%
	\|-		\|-
	\| {{~~SWE~~}}		\| {{Sweden}}
	\| 25%		\| 25%
	\|}		\|}

Petr: /* Delivery to EU */

2021-07-02T08:48:10Z

Delivery to EU

← Older revision		Revision as of 10:48, 2 July 2021
Line 31:		Line 31:
	{\| class="wikitable"		{\| class="wikitable"
	\|-		\|-
	! ~~Jurisdiction~~		! EU member state
	! ~~Rate (~~Standard)		! Standard VAT rate
	\|-		\|-
	\| {{AUT}}		\| {{AUT}}
Line 121:		Line 121:
	\| 25%		\| 25%
	\|}		\|}


	== Delivery to Canada ==		== Delivery to Canada ==

Petr at 08:46, 2 July 2021

2021-07-02T08:46:39Z

← Older revision		Revision as of 10:46, 2 July 2021
Line 128:		Line 128:

	Deliveries to Canada via USA are available on request.		Deliveries to Canada via USA are available on request.


	== Delivery to other countries outside USA, EU, Australia, Canada ==		== Delivery to other countries outside USA, EU, Australia, Canada ==

Petr at 08:46, 2 July 2021

2021-07-02T08:46:22Z

← Older revision		Revision as of 10:46, 2 July 2021
Line 121:		Line 121:
	\| 25%		\| 25%
	\|}		\|}


	== Delivery to Canada ==		== Delivery to Canada ==

Petr at 08:45, 2 July 2021

2021-07-02T08:45:50Z

@@ Line 11: / Line 11: @@
 If you are a customer outside USA, we will NOT charge you VAT, delivery to a recipient in USA is handled by us, with no fees or custom proceedings needed by the recipient.
@@ Line 114: / Line 121: @@
 | 25%
 |}
 == Delivery to Canada ==

Petr: /* Delivery to EU */

2021-07-02T08:42:59Z

Delivery to EU

← Older revision		Revision as of 10:42, 2 July 2021
Line 20:		Line 20:

	'''Deliveries to EU distributors (for clients in the USA, Australia or outside EU):''' bigger distributors in EU are '''always''' required by law to become VAT payers, so no VAT should be invoiced on dropshipments to your distributors.		'''Deliveries to EU distributors (for clients in the USA, Australia or outside EU):''' bigger distributors in EU are '''always''' required by law to become VAT payers, so no VAT should be invoiced on dropshipments to your distributors.


			{\| class="wikitable"
			\|-
			! Jurisdiction
			! Rate (Standard)
			\|-
			\| {{AUT}}
			\| 20%
			\|-
			\| {{BEL}}
			\| 21%
			\|-
			\| {{BGR}}
			\| 20%
			\|-
			\| {{CYP}}
			\| 19%
			\|-
			\| {{CZE}}
			\| 21%
			\|-
			\| {{HRV}}
			\| 25%
			\|-
			\| {{DNK}}
			\| 25%
			\|-
			\| {{EST}}
			\| 20%
			\|-
			\| {{FIN}}
			\| 24%
			\|-
			\| {{FRA}}
			\| 20%
			\|-
			\| {{DEU}}
			\| 19%
			\|-
			\| {{GRC}}
			\| 24%
			\|-
			\| {{HUN}}
			\| 27%
			\|-
			\| {{IRL}}
			\| 23%
			\|-
			\| {{ITA}}
			\| 22%
			\|-
			\| {{LVA}}
			\| 21%
			\|-
			\| {{LTU}}
			\| 21%
			\|-
			\| {{LUX}}
			\| 17%
			\|-
			\| {{MLT}}
			\| 18%
			\|-
			\| {{NLD}}
			\| 21%
			\|-
			\| {{POL}}
			\| 23%
			\|-
			\| class="plainlist" \|
			* {{PRT}}
			*  '''∟''' {{flag\|Azores}}
			*  '''∟''' {{flag\|Madeira}}
			\| class="plainlist" style=white-space:nowrap; \|
			* 23%
			* 18%
			* 22%
			\|-
			\| {{ROU}}
			\| 19%
			\|-
			\| {{SVK}}
			\| 20%
			\|-
			\| {{SVN}}
			\| 22%
			\|-
			\| {{ESP}}
			\| 21%
			\|-
			\| {{SWE}}
			\| 25%
			\|}

	== Delivery to Australia ==		== Delivery to Australia ==

Petr: /* Delivery to EU */

2021-07-02T08:36:18Z

Delivery to EU

← Older revision		Revision as of 10:36, 2 July 2021
Line 17:		Line 17:
	'''A) Recipient is a company with a valid VAT number''': delivery is invoiced without VAT. Recipient's VAT number must validate on VIES system: [http://ec.europa.eu/taxation_customs/vies/ VAT number validation]		'''A) Recipient is a company with a valid VAT number''': delivery is invoiced without VAT. Recipient's VAT number must validate on VIES system: [http://ec.europa.eu/taxation_customs/vies/ VAT number validation]

	'''B) Recipient is private person or a smaller business without valid VAT number''': delivery is invoiced according to the VAT rate applicable in the country of delivery.		'''B) Recipient is a private person or a smaller business without a valid VAT number''': delivery is invoiced according to the VAT rate applicable in the country of delivery.

	'''Deliveries to EU distributors (for clients in the USA, Australia or outside EU):''' bigger distributors in EU are '''always''' required by law to become VAT payers, so no VAT should be invoiced on dropshipments to your distributors.		'''Deliveries to EU distributors (for clients in the USA, Australia or outside EU):''' bigger distributors in EU are '''always''' required by law to become VAT payers, so no VAT should be invoiced on dropshipments to your distributors.

Petr: /* Delivery to EU */

2021-07-02T08:32:16Z

Delivery to EU

← Older revision		Revision as of 10:32, 2 July 2021
Line 15:		Line 15:
	== Delivery to EU ==		== Delivery to EU ==

	A) '''Recipient is a company with a valid VAT number''': delivery is invoiced without VAT. Recipient's VAT number must validate on VIES system: [http://ec.europa.eu/taxation_customs/vies/ VAT number validation]		'''A) Recipient is a company with a valid VAT number''': delivery is invoiced without VAT. Recipient's VAT number must validate on VIES system: [http://ec.europa.eu/taxation_customs/vies/ VAT number validation]

	B) '''Recipient is private person or a smaller business without valid VAT number''': delivery is invoiced according to the VAT rate applicable in the country of delivery.		'''B) Recipient is private person or a smaller business without valid VAT number''': delivery is invoiced according to the VAT rate applicable in the country of delivery.

	'''Deliveries to EU distributors (for clients in the USA, Australia or outside EU):''' bigger distributors in EU are '''always''' required by law to become VAT payers, so no VAT should be invoiced on dropshipments to your distributors.		'''Deliveries to EU distributors (for clients in the USA, Australia or outside EU):''' bigger distributors in EU are '''always''' required by law to become VAT payers, so no VAT should be invoiced on dropshipments to your distributors.