VAT Information Exchange System (VIES) This applies regardless of the value of the goods or services.

What is included in vies return?

A VIES (VAT information exchange system) is a return outlining details of overseas supplies made by VAT-registered businesses. ... Returns will include details of the value of services provided, the name of the customer, and the customer's VAT registration number.

What is vies used for?

VAT Information Exchange System (VIES)

It helps to detect unreported movements of zero-rated goods between Member States. VIES enables traders to confirm the VAT registration numbers of their customers in other European Union (EU) Member States. This allows traders to check the validity of VAT numbers quoted to them.

Do I charge VAT on services to Ireland?

In general, supplies of services to business customers outside the EU are not subject to VAT. However, you must obtain sufficient evidence and proof that the customer is a taxable person. You must obtain the following: Proof as to the place of establishment of the customer outside the EU.

Do I charge VAT on services to EU countries?

If you're in the UK and the place of supply of your service is in the UK, you charge and account for VAT according to UK VAT rules. If you're in the UK and the place of supply of your service is in an EU country, you do not pay UK VAT.

Online Validation Service - how do I validate a VAT number (VIES)?

15 related questions found

Do you pay VAT on services?

VAT is short for 'Value Added Tax', and is charged on most sales of goods and services in the UK. When your business makes sales, you don't charge VAT to your customers unless you're registered with HMRC to do so.

Do I have to charge VAT to overseas customers for services?

If you provide services to customers outside the EU, you usually do not charge VAT. However, if the service is used in another EU country, that country can decide to charge the VAT. You may still deduct the VAT that you paid on related expenses, such as for goods or services purchased specifically to make those sales.

What is the VAT on services in Ireland?

23% is the standard rate of VAT. All goods and services that do not fall into the reduced rate categories are charged at this rate.

Do you pay VAT on digital services?

The place of supply of digital services

If you are a business making supplies of digital services to UK consumers, those supplies are liable to UK VAT. If you make supplies of digital services to consumers outside the UK these are not liable to UK VAT.

What services do you pay VAT on?

VAT is charged on things like:

• business sales - for example when you sell goods and services.
• hiring or loaning goods to someone.
• selling business assets.
• commission.
• items sold to staff - for example canteen meals.
• business goods used for personal reasons.
• 'non-sales' like bartering, part-exchange and gifts.

Who needs to file VIES?

VAT Information Exchange System (VIES)

Irish VAT registered traders who zero-rate goods, services or both to a VAT registered trader in another Member State must submit a VIES statement. This applies regardless of the value of the goods or services. To register for VIES, please complete the VIES registration form.

What is a VIES registration?

The VAT Information Exchange System (VIES) is an electronic means of transmitting information relating to VAT registration (i.e., validity of VAT numbers) of companies registered in the European Union. ... This information includes at least a "YES/NO" answer on the existence and validity of the supplied number.

Do I need a VIES number?

Q9 : Do I need a valid VAT number for my recapitulative statement? Yes. The number of your customer quoted in your recapitulative statement which you submit to your tax administration must be correct.

What should be on EC sales list?

To insert a line left off your original EC Sales List

• the reporting period.
• your customer's country code.
• your customer's VAT number.
• the value of the supplies you made.
• whether your supplier shipped the goods directly to your customer - enter '2' in the indicator column if they did, or enter '3' for services.

How do I apply for VIES?

Registration on the VIES list is free and can be done directly by the taxpayer through the website of the Revenue Agency: Registration VIES archive.

What is a VIES monthly statement?

The VIES Statement involves the furnishing of aggregate turnover information only. Traders should not provide details of individual transactions on the VIES Statement, Page 12 12 but merely a total value figure for trade with each intra-EU VAT registered customer in another Member State in the course of each period.

Are digital services taxable?

In California, sales of electronic products such as data, digital images, e-books, mobile applications, and software generally aren't taxable because there's no transfer of tangible personal property.

What are digital services?

Digital Services means services which are delivered over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology, including in particular: Sample 1.

Is software a service or product for VAT?

Imported computer software can be treated as either a supply of goods or a supply of services, and depending on this the VAT treatment can differ. If you buy from outside the EU via a download (including by phone), this is always treated as a supply of services.

Are all services Vatable?

Most goods and services are standard rate. You should charge this rate unless the goods or services are classed as reduced or zero-rated. This includes any goods below the distance selling threshold you supply from Northern Ireland to non- VAT registered EU customers.

What services are VAT exempt?

VAT exemption for goods and services

Sporting activities and physical education. Education and training. Some medical treatments. Financial services, insurance and investments.

Is there VAT on professional services?

Whilst there remains exceptions (such as for services directly related to land), the general rule is that professional services (such as legal and consultancy services) supplied to customers outside of the UK will be outside the scope of UK VAT.

Do I charge VAT to US services?

Under the general rule, if your UK business is providing services to the US and the place of supply is the US, then this transaction will be outside the scope of VAT. You will not need to charge VAT and can mark this on box 6 of your VAT return.

Do you charge VAT on services outside the UK?

If the place of supply of your services is outside the UK you should not charge UK VAT but, as you may need to account for the local tax, you'll need to consider the tax rules of the country into which you are making your supply.

What services are outside the scope of VAT?

For example, out of scope items include:

• goods or services you buy and use outside the UK.
• statutory fees - like the London congestion charge.
• goods you sell as part of a hobby - like stamps from a collection.
• donations to a charity - if given without receiving anything in return.