VAT Package 2010-2015 Yannick Zeippen, Jacques Verschaffe! 3 O <D E ) "Ö > promoculture larcier
Table of content Introduction 5 1. Background 5 2. The 2010 "VAT Package" 6 3. Place of supply of services 7 4. Refund procedure g CHAPITRE 1 The place of supply of services 11 1, General rules for supplies of services 13 1.1 The main rule for supplies of services to taxable persons 13 1.1.1 Services rendered to a fixed establishment of the recipient, taxable person, located in a place other than the place where he has established his business 19 1.1.2 The supplier has a fixed establishment in the Member State where the VAT is due 22 1.1.3 Taxable person performing both activities within the VAT scope and activities falling outside the scope of VAT 24 1.1.4 Non-taxable legal persons identified for VAT purposes shall be regarded as taxable persons 26 1.2 The main rule for supplies of services to non-taxable persons 28 1.2.1 Services rendered from a fixed establishment of the supplier located in a place other than where he has established his business 29
# VAT Package 2. Particular provisions 30 2.1 Specific rules applicable regardless of whether or not the recipient qualifies as a VAT taxable person 30 2.1.1 Supply of services connected with immovable property 30 2.1.2 Supply of passenger transport 31 2.1.3 Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property 32 VAT rules applicable till 2011 34 VAT rules applicable since 2011 34 VAT rules applicable till 2011 35 VAT rules applicable since 2011 35 2.1.4 Supply of restaurant and catering services for consumption other than on board ships, aircraft or trains 35 2.1.5 Supply of restaurant and catering services for consumption on board ships, aircraft or trains 37 2.1.6 Hiring of means of transport 38 Hiring of means of transport from 1 January 2010 till 1 January 2013 39 Hiring of means of transport after 1 January 2013 39 2.2 Specific rules applicable where the recipient qualifies as a non VAT taxable person 43 2.2.1 Supplies of services by intermediaries to non-taxable persons 43 Scenario 1: the Luxembourg holding company qualifies as a VAT taxable person 44 Scenario 2: the Luxembourg holding company does not qualify asa VAT taxable person 44 2.2.2 Transport of goods to non-taxable persons 44 2.2.3 Ancillary transport services and valuations of and work on movable property to non-taxable persons 48 2.2.4 Supply of services to non-taxable persons outside the Community 49 2.2.5 Supply of e-commerce services to non-taxable persons and supply of telecommunications, radio and television broadcasting services to non-taxable persons 53 PR0M0CULTURE-LARGER
Table of content Applicable rules till 1 January 2015 54 SUPPLY OF E-COMMERCE SERVICES TO NON-TAXABLE PERSONS 54 SUPPLY OF TELECOMMUNICATIONS, RADIO AND TELEVISION BROADCASTING SERVICES TO NON-TAXABLE PERSONS 56 Applicable rules from 1 January 2015 57 2.3 Use and enjoyment rules 59 CHAPITRE 2 New filing, invoicing and reporting obligations 63 1. Application for a VAT number 65 1 I Taxable persons performing exempt activities 66 1.2 A/on taxable persons registered for VAT 67 2. Filing of IC sales lists for goods and services 68 2.1 Filing of IC sales lists for goods 69 22 Filing of IC sales lists for services 70 3. VAT return filing and payment of VAT 12 4. Obligation to issue invoices 74 4 1 Release from issuing invoices in case of supplies of services, exempt from VAT under article 44 of the Luxembourg VAT Law 74 4.2 Release from issuing invoices in case of supplies of services, deemed to take place in another Member State, for which the recipient should self-assess the VAT 76 5. Chargeable event for services continuously supplied 11 CHAPITRE 3 Procedure for EU VAT refunds 79 1. Scope of directive 2008/9/EC 80 2. Exclusions from the scope of directive 2008/9/EC 82 3. Conditions to have a right for refund of VAT 82 4. Formalities to be fulfilled to obtain a refund of VAT 85 4.1 Applications should be submitted via the electronic portal of the Member State of establishment 85 4.2 Content of the applications 85 PROMOCULTURE- WRCIER
192 VAT Package 4.3 Request for information from the Member State of refund 87 4.4 Refund period and minimum amounts 88 4.5 Filing and treatment deadlines 88 CHAPITRE 4 Forms of returns 91 Preliminary remarks 92 1. Periodical return 92 I. Calculation of the tax to be paid 92 1. Total turnover 92 1.1 Sales (box 01) / receipts (box 02) 92 1.2 Withdrawal and allocation of goods (box 04) 92 1.3 Private use of goods and private use of services (box OS) 93 2. Exemptions and deductible amounts 93 2.1 Intra-Community deliveries of goods to persons identified for VAT purposes in another Member State (box 11) 93 2.2 Exports (box 12) 93 2.3 Other exemptions (art. 43) (box 13) 94 2.4 Other exemptions (art. 44 and 56 quater) (box 14) 95 2.5 Manufactured tobacco (box 15) 97 2.6 Operations realized abroad 97 2.7 Local supplies for which the customer is liable for the payment of VAT (box 419) 98 3. Taxable turnover (net of VAT) (box 22) 98 4. Intra-Community acquisitions of goods 99 4.1 Intra-Community acquisitions of goods 99 4.2 Deliveries of goods within the country in the scope of triangular transactions and for which the taxpayer is the debtor of the tax 99 5. Acquisitions made in the scope of triangular transactions when the acquisition was made for the purposes of a subsequent delivery to a purchaser identified for VAT purposes in the destination Member State where he is debtor of the tax in that State (box 52) 99 6. Imports 99 6.1 For the company's purposes 99 PROMOCULTURE - LARCIER
Table of content 193 6.2 For private purposes 99 7. Operations to be declared by the customer or purchaser debtor of the tax (reverse charge mechanism) 100 7.1 Supplies of Services by taxable persons not established within the territory 100 7.2 Supply of services by taxable persons established within the territory (boxes 420 and 421) 101 7.3 Supplies of goods 101 8. Special arrangements for VAT suspensions: adjustment (box 227) 101 9. Total tax to be paid (box 72) 101 II. Calculation of the deductible input tax 102 10. Input tax 102 10.1 Purchases of goods and services located inside the country (box 23) 102 10.2 intra-community acquisitions of goods (box 24) 102 10.3 Imports of goods (box 25) 102 10.4 Allocation of goods (box 26) 102 10.5 Tax declared as debtor (box 27) 102 10.6 Tax for which the taxable person is jointly and severally liable (box 28) 103 10.7 Adjusted Tax - special arrangements for VAT liability suspensions (box 228) 103 11. Non-deductible input tax 103 11.1 Relating to exempt operations pursuant to articles 44 and 56quater (box 29) 103 11.2 In accordance with the pro rata mentioned in article 50 (box 30) 103 12. Total of the deductible input tax (box 31) 103 III. Calculation of the balance 103 13. Total of the tax to be paid (box 98) 103 14. Total of the deductible input tax (box 73) 103 15. Balance (box 74) 104 2. Annual return 1 4 I. Calculation of the taxable turnover 104 1. Tax system - Sales (box 204) - receipts (box 205) 104 2. Total Sales / receipts (case 001 to 012) 104 2.1 a) Sales of products manufactured by the company (box 001) 104 PROMOCULTURE - LARGER
194 VAT Package 2.1 b) Sales of goods sold as received (box 002) 104 2.1 c) Net profit margin (box 003) 105 2.2 Supplies of services (box 004) 105 2.3 Disposals of tangible or intangible investments goods which constitute incidental operations (box 005) 105 2.4 206 (box 007) 105 3 105 3.1 Withdrawal of goods for private or staff 's use (box 008) 105 3.2 Allocation to the company of goods produced in the company (box 009) 106 3.3 Use of the company's goods for non business purposes (box OTO) 106 3.4 Supplies of services provided for non business purposes (box 011) 106 4. Total turnover (box 012) 106 5 106 6. Exports (box 014) 107 7. Other exemptions (art 43 and 56sex/'es) (box 015) 107 8. Other exemptions (art 44 and art. 56quater) (box 016) 107 9. Manufactured tobacco (box 017) 107 10. Operations realized abroad 107 11. Local transactions for which the customer is liable for the payment of VAT (box 419) 108 12. Total to be deducted (box 021) 108 II. Calculation of the tax 109 13. Breakdown of the taxable turnover (boxes 029 to 033, 038 to 042, 046,416, 451 and 417 and 452)... 109 14. Intra-Community acquisition of goods (boxes 047 to 050 and 194) 109 15. Import of goods 109 15.1 For the company's purposes 109 15.2 For private purposes 110 16. Supplies of services to be declared by the recipient or the purchaser debtor of the tax (reverse charge mechanism) 110 16.1 Supplies of services received from suppliers based in another Member State than Luxembourg 110 16.2 Supplies of services received from suppliers based outside the EU 111 PR0M0CULTURE-LARGER
Table of content 16.3 Supplies of services provided to the declaring person by suppliers established within the territory 111 17. Supplies of goods to be declared by the acquirer, liable for the tax 11i 18. Special arrangements for VAT liability suspension (box 227) in 19. Total output tax (box 076) m Calculation of the deductible input tax 112 20. Tax invoiced by other taxpayers for supplies of goods supplied and services 112 21. Tax declared or paid on intra-community acquisitions of goods, with the exception of manufactured tobacco 112 22. Tax declared or paid on imported goods, with the exception of manufactured tobacco and goods imported for private purposes 112 23. Tax declared as debtor 112 24. Tax declared for the allocation of goods to the company, as mentioned in article 13, b) 113 25. Tax for which the taxable person is jointly and severally liable in accordance with the conditions in article 48/1 /f) 113 26. Adjusted tax - special arrangements for tax liability suspension (box 228) 113 27 113 27.1 Non deductible tax relating to exempt operations pursuant to articles 44 and 56quater 113 27.2 Tax non deductible by application of the pro rata foreseen by article SO 113 27.3 Non deductible tax in accordance with article 56ter, paragraph 4 of the VAT law (in the case of the option for the profit margin tax system) 113 28. Adjustments of deductions (a refund of the initially deducted input tax must be marked with a minus sign) 114 28.1 In accordance with the provisions of article 53 (box 098) 114 28.2 In accordance with the provisions of the Grand Ducal Decree dated 7 March 1980 - option right for real estate transactions (box 099) 11 4 29. Other (box 100) 114 30. Total of the deductible input tax (box 102) 114 PROMOCULTURE - LARGER
VAT Package IV. Calculation of the balance 114 31. Total of the output tax (box 103) 114 32. Total of the deductible input tax (box 104) 114 33. Balance (box 105) 114 V. Additional information 115 34. Accounting period 115 35. Telephone number to dial in case contacts with the taxable person are necessary 115 36. Number of persons employed (average for the year) 115 37. Taxpayers based in the Grand Duchy of Luxembourg: place of storage of the records and documents of which the content, drawing up and issuance are prescribed by the VAT law of 12 February 1979 concerning value added tax or the provisions made to implement it, when this place of storage is situated outside the Luxembourg territory (article 69, paragraph 1)... 115 38. Acquisitions made in the framework of triangular operations when the acquisition was made for the purposes of a subsequent delivery to a person identified for VAT purposes and liable for the tax in the destination Member State (art 18ier par. 2.2) 115 VI. Gradual alleviation 115 3. Simplified VAT return 117 1. Supplies of services, taxable in another Member State 117 1.a Supplies of services to VA T registered customer, where the services are not exempt in the customer's Member State (box 423) 117 1.b Supplies of services to VAT registered customer, where the services are exempt in the customer's Member State (box 424) 117 2. Supplies of goods performed by a taxable person benefitting from the common flat-rate scheme for agriculture and forestry activities (according to art. 58.6) 117 2.a Wine with 13 alcohol or less (boxes 034 and 043) 117 2.b Other alcoholic beverages (boxes 03S and 044) 117 2.c Wood for heating (box 446 and 447) 117 PROMOCULTURE - LARGER
Table of content gg 197 2.d Wood for other purposes than heating (boxes 448 and 449) 117 3. Intra-Community acquisitions of goods 117 4. Imports of goods from non-eu countries (art. 19) 118 5. Operations to be declared by the recipient or purchaser debtor of the tax (reverse charge mechanism) 118 5.1 Supplies of services (art. 26/1/c) received from suppliers based in another Member State 118 5.2 Supplies of services received from suppliers established outside the EU 119 5.3 Supplies of services received from suppliers located in Luxembourg (boxes 420 and 421) 119 6. Supplies of goods (art. 26/1/b) 120 7. Total amount of the VAT (box 076) 120 4, Intra-community sales listing for goods 120 I. Listing of intra-community supplies of goods 120 1. Columns 1 and 2: VAT identification number (boxes 01 and 02) 120 2. Column 3: total invoiced amount (box 03) 122 II. III. Listing of intra-community supplies of goods within the scope of triangulation operations 123 1. Columns 1 and 2. VAT identification number (boxes 05 and 06) 123 2. Column 3: total invoiced amount (box 07) 123 Corrections to the figures reported under points I and II of the past Sales Listings 123 1. Columns 1 and 2: VAT identification number (boxes 09 and 10) 123 2. Columns 3 to 6: Indications concerning the Sales Listing to which the correction relates (boxes 11, 12, 17 and 18) 124 3. Column 7: +/- (box 13) 124 4. Column 8 : Correction with a sign +/- compared to the figures reported under the points I. and II. of the previous Sales Listings for a specified VAT number and a Listing period (box 14) 124 4. Column 9: triangulation operations (box 15) 124 5. Intracommunity sales listing for services 125 I. Listing of intra-community supplies of services 125 PROMOCULTURE-LARGER
198 VAT Package II. 1. Columns 1 and 2: VAT identification number (boxes 01 and 02) 125 2. Column 3: total invoiced amount (box 03) 125 Corrections to the figures reported under points I and II of the past Sales Listings 126 1. Columns 1 and 2: VAT identification number (boxes 09 and 10) 126 2. Columns 3 to 5: Indications concerning the Sales Listing to which the correction relates (boxes 11,12 and 18) 126 3. Column 6: +/- (box 13) 126 4. Column 7: (box 14) Correction with a sign +/- compared to the figures reported under the points I. and II. of the previous Sales Listings for a specified VAT number and a Listing period 126 Council directives and regulations 127 Council directive 2008/8/EC of 12 February 2008 amending directive 2006/112/EC as regards the place of supply of services 127 Council directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State 142 Council regulation (EC) no 143/2008 of 12 February 2008 amending regulation (EC) no 1798/2003 as regards the introduction of administrative cooperation and the exchange of information concerning the rules relating to the place of supply of services, the special schemes and the refund procedure for value added tax 150 Council regulation (EC) no 37/2009 of 16 december 2008 amending regulation (EC) no 1798/2003 on administrative cooperation in the field of value added tax, in order to combat tax evasion connected with intra-community transactions 157 Council directive 2008/117/EC of 16 december 2008 amending directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-community transactions 159 PROMOCULTURE -LARGER
Table of content Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax PROMOCULTURE - LARCÍER