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Are you an extra EC operator who has not a permanent organization for Vat fulfillments in a EC member country? |
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0 |
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Is your activity aiming at selling virtual goods or the under listed on-line services in the European Community: |
- planning, realization and maintenance of web
sites;
- web hosting
contracts;
- products support and
updating;
- images, pictures transfer;
- music, movies, luck as weu ability adn/or bet games transfer;
- political, cultural, scientific an enjoyment
services;
- training at distance;
- data-bases access.
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Then
you
need
a
Fiscal Representative
in
Europe. |
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You have to appoint a Fiscal Representative in the EC country where, dating from July 1st 2003, your B2C commerce activity
begins. Your Fiscal Representative will take care of:
-
issuing your invoices for any transfer, charging the standard VAT rate for each EC country;
-
preserving documents and computer data concerning your B2C operations for 10
years;
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submitting to the pertinent offices of his country a three-monthly income-tax return, reporting the amount of the collected taxes as well as the specific amount for each EC member country;
-
paying the taxes collected from final consumers, at the moment of the income-tax return submission.
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