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'''Value Added Tax''' ('''VAT''') is a state tax system common in Europe in both EU member states and others. It applies to all goods manufactured and all goods imported. Companies who are required to declare VAT reports towards the state are called VAT-payers, others are still subject to VAT but might not be required to fill out VAT reports and are not eligible for VAT refunds.
'''Value Added Tax''' ('''VAT'''), known in some countries as '''Goods and Services Tax''' ('''GST''') is an incremental state tax system applied in Europe, Australia, Japan, Canada as well as many other countries, but '''not in the USA'''.
 
VAT is invoiced (or not) depending on where the goods are being delivered. For example, if half of your records will be delivered to USA and the rest to your distributor in EU, sections "Delivery to USA" and "Delivery to EU" will apply for respective shipments.
 
 
== Delivery to USA ==
 
No VAT applies, your goods are imported into USA through our US office, XVINYLX INC.
 
If you are a customer based in USA your delivery is sold to you as a domestic trade, with no fees or custom proceedings on your side.
 
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.
 
 
== Delivery to Australia ==
 
All deliveries to Australia are invoiced with 10% Australian GST.
 
If you are a customer based in Australia, you will be invoiced by our Australian office, XVINYLX Australia Ltd.


'''xVinylx''' is represented by a VAT-payer company ''Damage Done s.r.o.'' and our VAT number is:
{|
|CZ28893425
|}


If you order manufacturing through us, there are three possible options:
== Delivery to EU ==


* Your company is registered in an EU member state, and you are '''not''' a VAT-payer (or you are a '''private customer within 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]
* Your company is registered in an EU member state, and you are a VAT-payer
* Your company is registered outside EU (or you are a '''private customer outside EU''')


Read the description below to understand what price (inclusive or exclusive VAT) we charge you and why.
'''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).


== Customers from EU, not VAT payers ==
'''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.


You will pay the price including VAT.


== Customers from EU, VAT payers ==
{| class="wikitable"
|-
! EU member state
! Standard VAT rate
|-
| Austria
| 20%
|-
| Belgium
| 21%
|-
| Bulgaria
| 20%
|-
| Cyprus
| 19%
|-
| Czech Republic
| 21%
|-
| Croatia
| 25%
|-
| Denmark
| 25%
|-
| Estonia
| 20%
|-
| Finland
| 24%
|-
| France
| 20%
|-
| Germany
| 19%
|-
| Greece
| 24%
|-
| Hungary
| 27%
|-
| Ireland
| 23%
|-
| Italy
| 22%
|-
| Latvia
| 21%
|-
| Lithuania
| 21%
|-
| Luxembourg
| 17%
|-
| Malta
| 18%
|-
| Netherlands
| 21%
|-
| Poland
| 23%
|-
| class="plainlist" |
* Portugal
*  '''∟''' Azores
*  '''∟''' Madeira
| class="plainlist" style=white-space:nowrap; |
* 23%
* 18%
* 22%
|-
| Romania
| 19%
|-
| Slovakia
| 20%
|-
| Slovenia
| 22%
|-
| Spain
| 21%
|-
| Sweden
| 25%
|}


You will pay the price exclusive VAT.
== Delivery to Canada ==


You are required to pay it in a state where your company is registered during tax declaration.
Direct deliveries to Canada will require recipient to pay Canadian GST. Shipping will be compliant with CETA (Canadian European Trade Agreement) to minimize customs and importing fees.


We are required by law to check if your VAT identification number is valid.
Deliveries to Canada via USA are available on request.


You can check your VAT ID here: [http://ec.europa.eu/taxation_customs/vies/ VAT number validation]


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


You will pay the price exclusive VAT.
Local VAT and state taxes might apply, recipient will be required to pay any import fees and/or customs and comply with customs proceedings during import.


You will have to pay your state-tax or VAT during import '''before the goods is delivered to you.'''


Customs office are allowed to open&inspect the shipment and deal with it according to the recipient's state laws.
== XVINYLX EU VAT identification ==
 
'''XVINYLX EU''' is represented by a VAT-payer company ''Damage Done s.r.o.'' and our VAT number is:
{|
|CZ28893425
|}


Note: Norway, Switzerland, Ukraine and Russia have their own VAT. Some US states have import state-tax.


== See also ==
== See also ==


Wikipedia article with in-depth explanation of how value added tax system works:
Wikipedia articles with in-depth explanation of how value added tax system works:


* [http://en.wikipedia.org/wiki/Value_added_tax wikipedia.org/wiki/Value_added_tax]
* [http://en.wikipedia.org/wiki/Value_added_tax wikipedia.org/wiki/Value_added_tax]
* [http://en.wikipedia.org/wiki/VAT_identification_number wikipedia.org/wiki/VAT_identification_number]
* [http://en.wikipedia.org/wiki/European_Union_value_added_tax wikipedia.org/wiki/European_Union_value_added_tax]
* [http://en.wikipedia.org/wiki/VAT_Information_Exchange_System wikipedia.org/wiki/VAT_Information_Exchange_System]

Latest revision as of 09:59, 2 July 2021

Value Added Tax (VAT), known in some countries as Goods and Services Tax (GST) is an incremental state tax system applied in Europe, Australia, Japan, Canada as well as many other countries, but not in the USA.

VAT is invoiced (or not) depending on where the goods are being delivered. For example, if half of your records will be delivered to USA and the rest to your distributor in EU, sections "Delivery to USA" and "Delivery to EU" will apply for respective shipments.


Delivery to USA

No VAT applies, your goods are imported into USA through our US office, XVINYLX INC.

If you are a customer based in USA your delivery is sold to you as a domestic trade, with no fees or custom proceedings on your side.

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.


Delivery to Australia

All deliveries to Australia are invoiced with 10% Australian GST.

If you are a customer based in Australia, you will be invoiced by our Australian office, XVINYLX Australia Ltd.


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: 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 (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.


EU member state Standard VAT rate
Austria 20%
Belgium 21%
Bulgaria 20%
Cyprus 19%
Czech Republic 21%
Croatia 25%
Denmark 25%
Estonia 20%
Finland 24%
France 20%
Germany 19%
Greece 24%
Hungary 27%
Ireland 23%
Italy 22%
Latvia 21%
Lithuania 21%
Luxembourg 17%
Malta 18%
Netherlands 21%
Poland 23%
  • Portugal
  •  ∟ Azores
  •  ∟ Madeira
  • 23%
  • 18%
  • 22%
Romania 19%
Slovakia 20%
Slovenia 22%
Spain 21%
Sweden 25%

Delivery to Canada

Direct deliveries to Canada will require recipient to pay Canadian GST. Shipping will be compliant with CETA (Canadian European Trade Agreement) to minimize customs and importing fees.

Deliveries to Canada via USA are available on request.


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

Local VAT and state taxes might apply, recipient will be required to pay any import fees and/or customs and comply with customs proceedings during import.


XVINYLX EU VAT identification

XVINYLX EU is represented by a VAT-payer company Damage Done s.r.o. and our VAT number is:

CZ28893425


See also

Wikipedia articles with in-depth explanation of how value added tax system works:

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