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 […]
Labelling of alcoholic beverages in the EU – 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 […]
Excise duties calculation – 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 […]
Excisable goods through distance selling – VAT 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 […]
Excise duties refund/drawback – 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 […]
Excise duties payment – Distance selling compliance
Products already released for consumption and transported by seller to another member state will be subject to excise duty in the member state of destination. The person liable to pay the excise duties is the vendor / tax representative. This post describes how excise duties payment works. This information is highly relevant to you, if […]
Circulation of excisable goods – Distance sales
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 […]