Postby Feedback » Thu Apr 13, 2017 9:17 am
having had a look at this in more detail the distance selling thresholds are é100k for Germany and é35k for Italy, France and Spain. am I correct in thinking that as the distance sales are only above the thresholds in France and Italy the client only has to register in those states, although sales are near the threshold in Germany and given its lower rate of 19% it may be beneficial to register their voluntarily.
1. Apropos of Spain and Italy, assuming local registration, the supplies are zero rated from the UK, are included on the UK return (in the relevant EU boxes) as well as the local return. Effectively a transfer between VAT registered persons. Is this correct?
2. Apropos of France and Germany, the supplies are accounted for on the UK return in the normal way, with the inputs/outputs being shown in the relevant EU boxes. Is this correct?
intrastat is not an issue - yet.
Thanks