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Value Added Tax: Difference between revisions

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


Deliveries to VAT-payer recipient are invoiced without VAT. VAT-payers companies are recognized by their VAT number that must validate on VIES system: [http://ec.europa.eu/taxation_customs/vies/ VAT number validation]
If you are a customer based in Australia, you will be invoiced by our Australian office, XVINYLX Australia Ltd.


Deliveries to private recipients and small non VAT-payer businesses are invoiced with 21% VAT.


'''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.
== 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]


== Delivery to Australia ==
'''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).


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


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


{| 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%
|}


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


Direct deliveries to Canada will require recipient to pay Canadian GST. Shipping will CETA (Canadian European Trade Agreement) compliant to minimize customs.
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.
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 ==

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:

Retrieved from "https://xvinylx.com/w/index.php?title=Value_Added_Tax&oldid=2038"