VAT – Value added tax (Europe)


It applies to almost all goods and services for use or consumption. More than 160 countries around the world use value-added taxation. Supplier assess and collect at each stage of the supply chain, in contrast to sales tax. It applies to both services and goods. VAT stands for Value added tax. It is harmonised by […]

Excise duties monopoly & case-law. Distance selling compliance


This section is part of a full article on excise duties :1- Definition of “Alcoholic Beverages” 2- From a tax point of view :2.1- Distance selling of alcoholic beverages2.2- Excise duties via local tax representative2.3- Calculate excise duties to pay in destination / to claim in your own country2.4- Drawback/refund of excise duties2.5 – INTRASTAT 3- Alcohol online market3.1- Circulation of cross-border orders3.2- Labelling cross-border […]