VAT Registration in Europe: A Review.

Silva, Ana

This paper revisits the major reasons why a company operating in the EU would typically have to register for VAT in a foreign country. On doing so, this review outlines now the VAT treatment of services has been brought more into line with the VAT treatment of goods, the central distinction has shifted towards business-to-business and business-to-consumer trade. Theoretical rules are illustrated by means of situation examples involving the following set of countries: Belgium, Spain, Finland, France, Luxembourg, the Netherlands, and Portugal.

EUROPE; TAXATION; BUSINESS-to-business electronic markets; BUSINESS to consumer transactions; MARKETING; VALUE-added tax

Publishing Research Quarterly, 2014, Vol 30, Issue 1, p152

1053-8801

Academic Journal

10.1007/s12109-014-9350-y