Intermédiaire IOSS

Si votre pays a un double accord avec le pays ciblé, vous avez droit au remboursement de la VTA.La réglementation et les exceptions changeront selon les pays et les produits, mais vous aideront à obtenir votre remboursement de TVA une ou plusieurs fois par anLes entreprises de l'UE appliqueront le remboursement via la 9e directive et les entreprises non européennes appliqueront la 13e directive.

- Importation - Hôtel et logement - Restaurants - Frais d'exposition et de conférence, etc. Vérifiez directement avec nous pour voir ce que vous pouvez récupérer d'autre.

The documentation requirements for claiming VAT refunds can vary between countries and depend on the specific rules and regulations of the tax authority where you are submitting your VAT refund application. However, here are some common types of documentation that are often required: Valid VAT Invoices: You will typically need to provide original VAT invoices or receipts for the expenses on which you paid VAT. The invoices should include the necessary details, such as the supplier's name and address, your business's name and address, the invoice date, a unique invoice number, a description of the goods or services, the VAT rate applied, and the amount of VAT paid. Proof of Payment: You may be required to provide evidence of payment for the expenses on which VAT was paid. This can include bank statements, credit card statements, or other forms of payment documentation that demonstrate the payment was made. Import/Export Documentation: If you are claiming VAT refunds on import or export transactions, you may need to provide additional documentation such as customs declarations, shipping documents, import/export licenses, or proof of export. Proof of Business Purpose: Some tax authorities may require you to provide evidence that the expenses for which you are claiming VAT refunds were incurred for business purposes. This can include supporting documents like travel itineraries, conference agendas, or contracts that demonstrate the business nature of the expenses. VAT Refund Application Form: You will likely need to complete a VAT refund application form provided by the tax authority. The form will require you to provide information about your business, VAT registration details, the reporting period for which you are claiming the refund, and details of the eligible expenses. Please note that the specific documentation requirements can vary significantly between countries. Some countries may have more stringent requirements, while others may have simplified procedures for VAT refund applications.

IOSS : Il s'agit d'un nouveau régime qui aide l'entreprise hors UE à simplement s'acquitter de ses obligations en matière de TVA. La société hors UE peut s'enregistrer dans l'un des pays de l'UE et déclarer également toute TVA effectuée dans d'autres pays de l'UE. OSS : Il s'agit d'un nouveau programme spécialement destiné aux entreprises qui vendent depuis un pays de l'UE à des clients d'un autre pays de l'UE.

Si le bien est importé dans l'UE depuis un pays non membre de l'UE et que la valeur du bien est inférieure à 150 EUR, IOSS peut être utilisé. La TVA due sera incluse dans le prix payé par le client et la TVA à l'importation sera exonérée. Toutefois, si la valeur des marchandises est supérieure à 150 EUR, la TVA traditionnelle sera appliquée.

Vous pouvez enregistrer votre entreprise dans le pays où vous vous trouvez physiquement.

If you sell goods on a marketplace as a non-EU business and the marketplace is considered the deemed supplier for VAT purposes, you may not need to obtain an Import One-Stop Shop (IOSS) number yourself. Instead, the marketplace may handle the IOSS registration and VAT obligations on your behalf. The IOSS allows marketplaces to collect and remit VAT on behalf of sellers for low-value consignments (goods valued at or below €150) imported into the European Union (EU). This simplifies the VAT compliance process for sellers and ensures that the VAT obligations are fulfilled. Generally, if you sell through a marketplace that is registered for IOSS, they may take responsibility for collecting and remitting VAT on the low-value consignments you sell. The marketplace will provide you with the necessary information and documentation to ensure compliance with VAT regulations. It's important to note that the specific arrangements and requirements can vary between marketplaces. Some marketplaces may handle IOSS registration and VAT obligations for sellers, while others may require sellers to handle their own VAT compliance. Therefore, it is advisable to review the terms and conditions or contact the marketplace directly to understand their policies and procedures regarding IOSS and VAT compliance.

An IOSS (Import One-Stop Shop) intermediary refers to a third-party service provider or agent that assists businesses in fulfilling their IOSS registration and VAT compliance obligations. These intermediaries specialise in helping businesses navigate the IOSS system and ensure compliance with VAT regulations. A business which is established outside of the EU must appoint an intermediary to deal with IOSS.

No, you do not have to get both IOSS (Import One-Stop Shop) and OSS (One-Stop Shop) registrations at the same time. These are separate registration schemes that serve different purposes within the European Union's VAT system. The choice of which registration to pursue depends on your specific business activities and requirements. IOSS Registration: IOSS is primarily used for the distance selling of goods valued at or below €150 to customers in the EU. It simplifies the VAT collection and remittance process by allowing businesses to charge and collect VAT at the point of sale, rather than at the point of importation. IOSS registration is mandatory for businesses outside the EU when they opt to use this system. OSS Registration: OSS, on the other hand, is used for various cross-border B2C (business-to-consumer) supplies of services, as well as for distance sales of goods valued above €150 within the EU. It allows businesses to handle their VAT obligations in a streamlined manner, making a single VAT return and payment in their home member state, rather than registering for VAT in multiple EU member states. Depending on your business model and the nature of your sales, you may need to register for either IOSS or OSS, or both, depending on your specific circumstances.

Chaque pays a son propre système de TVA et donc son propre numéro de TVA national. Lorsque vous vendez d'un pays de l'UE à un autre, si vous atteignez le seuil du pays local ou que vous avez un stock localement, vous devez enregistrer votre société avec un numéro de TVA local.

Chaque pays a son propre site officiel pour vérifier la validité de votre numéro de TVA. Bien sûr vous pouvez toujours vous rendre sur le site européen : http://ec.europa.eu/taxation_customs/vies/

Une fois que l'entreprise a le numéro de TVA, elle peut commencer à faire des achats et reventes dans le pays cible et facturer la TVA sur chaque vente. Les déclarations ou déclarations de TVA pour les échanges intracommunautaires doivent être faites régulièrement.

- Fournir les meilleurs conseils sur l'approvisionnement et l'achat qui conviennent aux besoins et à la croissance de votre entreprise - emplacements des entrepôts / norme de facturation / autoliquidation - gérez vos problèmes de TVA et de douane tels que les déclarations de TVA et intrastat - assurer la conformité aux réglementations - fournissez des sections de formation à vos employés pour vous assurer qu'ils sont familiarisés avec le processus de TVA au sein de l'entreprise - pour gagner du temps et de l'argent dans l'expansion de l'entreprise sur des règles fiscales internationales complexes

L'ESL est généralement remplie mensuellement ou trimestriellement et contient le registre des ventes et des transferts de biens et de services d'une entreprise assujettie à la TVA dans un autre pays de l'UE.

VAT credit: VAT credit, also known as input VAT credit or input tax credit, is a mechanism that allows businesses to offset the VAT they have paid on purchases or expenses against the VAT they have collected on sales. It helps businesses avoid double taxation and reduces the overall VAT liability. VAT debit: VAT debit, also known as output VAT, is the VAT amount that businesses charge on their sales of goods or services. It represents the VAT liability of the business and is collected from customers on behalf of the tax authorities.

Introduction: In the context of VAT, introduction refers to the movement of goods from one European Union (EU) member state to another. It involves the transfer of goods between EU countries and is subject to VAT regulations specific to intra-EU trade. Introductions typically occur when goods change their location within the EU, such as when they are transported from one EU member state to another. Expédition (Shipment): In the context of VAT, expédition (shipment) refers to the movement of goods from an EU member state to a destination outside the European Union. It involves the exportation of goods from the EU to a non-EU country. Shipment transactions are subject to VAT rules governing exports and may involve customs procedures and documentation to ensure compliance with both VAT and international trade regulations.

Selon la nature de votre entreprise et votre chiffre d'affaires, il n'est pas indispensable d'avoir un numéro de TPS. Vous pouvez vérifier le numéro de TPS et nous parler de votre entreprise.