Reporting Obligations VAT Guides

Filing VAT returns

Once registered for VAT, you will be obligated to make periodic declarations of all transactions. These VAT returns are usually due every month or quarter.

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Charging and recovering VAT – Outputs and Inputs

Businesses making taxable supplies must charge VAT at the applicable rate. VAT incurred for taxable activity is recoverable subject to EU and local legislation and is offset against output tax.

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What is an EC Sales List?

If a business makes sales to businesses VAT registered elsewhere in the EU, filing of an EC sales list will be necessary.

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What is an Intrastat declaration?

If a business supplies goods cross-border in the EU, over a certain value, additional filings will be required to be submitted to report these.

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Moving Goods within the EU

If you are involved in the movement of goods between EU countries - whether it's for commercial purposes or simply your own stock - there are several VAT compliance issues to consider.

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The Reverse Charge Mechanism

Certain supplies of goods and services are subject to a mechanism, whereby the customer, rather than the seller is responsible for declaring the applicable VAT. This varies between countries.

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