Anyone heard of this " starting 1st Jan thare are new rules for the services among european countries". Unable to add body so can't elaborate yet!

03/15/2010 - 05:28


  New EU VAT rules in 2010 2009-12-11   As from 1 January 2010 the so-called ‘VAT package’ comes into effect. The new rules apply to all 27 Member Countries of the European Union, though it should be noted that exceptions may apply. In this article we describe the most important changes in comparison with the existing VAT regulations.      We should like to point out that a disclaimer applies to this article, which you will find at the bottom.   changes in the VAT regulations The new European VAT regulations are based on the principle that VAT is levied in the consumer’s country of registration. As a result of the changes, VAT levying in relation to cross-border services is to correspond better with this principle. In practice, the changes should result in the Tax Authorities obtaining more transparency re the levying of VAT. Barring certain exceptions, the basic principle of the new European regulations is that services among companies (business-to-business) are taxed in the client’s country of registration as from 1 January 2010. At present, tax is often still levied in the supplier’s country of registration. Under the new regulations the existing transfer regulations will be compulsory. As you are aware, the transfer regulations imply that a client should – to al intents and purposes – charge VAT to itself and then include this VAT in its own VAT return as ‘VAT due’.  As a result of the new VAT rules, service providers must state the VAT registration number of their client in their invoice, in case of cross-border assignments. The service provider must also state in the invoice that the transfer regulations apply to (part of) the invoice amount. Don't suppose it's a big difference from before, a part from the obligation to compile an INTRASTAT module, also for services and not just for goods.

 thanks for that.i since reading your reply i have discovered that i too will have to make intrastat declarations even if goods are not involved because it is now extended to services so i asked my commercialista who are slowly (very) looking into what i'll have to's never ending!

In reply to by sebastiano

 sorry to keep putting it in this thread but i cant seem to start a new thread(?) i'm not sure if this is part of the same legislative "packet" but ALL those who have a business web site in ITALY and or paper "supports" brochures or whatever are obliged (and this is already "in vigore" since 09/2009) to include on their web sites and brochures the following data: name and full address of the company, VAT number, codice fiscale, enrollment number on the register of companies (numero d'iscrizione nel registro delle imprese), name of the town in which the registration was made( ufficio del registro delle imprese presso quale è stata effettuata l'iscrizione) and the R.E.A code number (numero codice R.E.A) AS USUAL there is a handsome packet of fines and sanctions for those not complying with all this.... it seems that every day now there is some "novità" to attend to......

In reply to by sebastiano

  I work as a translator, and as such provide "services" which are now to be included in the Intrastat. What I hear in the freelancer community is the following: The EC-directives 2008/8/CE and 2008/11/CE changes and integrates the previous 206/112/CE, and obliges service providers to communicate (from the 2010 tax year) services provided between EU countries using the new "Intrastat servizi".  Agenzia delle Entrate and Agenzia delle Dogane will elaborate a "provvedimento" to specify the method and terms of reporting, we are still waiting for that.... Also, the specific software supposed to be used for the Intrastat presentation is not yet available on the website for the Agenzie delle Dogane ( Maybe it's a good idea to check from time to time.. Liz

Do you mean the EU directive on the liberalisation of services within member states?  It was passed in 2006 and will become active in 2010.  Basically it means that you can provide a service in any other member state without having to have a legal base in that country.  However, it has not yet been ratified by Italy and there will be some exemptions.  In fact yesterday the Italian government has decided that estate agents will be exempt from this rule.   It applies to service industries, financial and legal services and so on.  

Sorry to start thread and then disappear.  Vodafone mobile broadband giving me grief thus not been able to access The Community for any length of time i.e. kicked off before complete anything urghh..  Satellite research here I come - assuming I can stay on line for long enough. I posted the question as my Commercialista sent an e-mail verebatim to my thread and then promptly announced that the meeting we needed to have had to wait as he had to go away for a few days.  Thus you guys know more than I do at the moment.  Neither I nor the English company I work for are VAT registered so hopefully not too much more work my Commercialista can want me to pay for:-)