VAT in Europe

[John-London]

Dear Art262,

2 questions for today :

Do you know since when the reduced VAT rate (6%) applicable to Catering & Restaurant has been in force in France?

Is Art262 your nickname : what does it mean ?

Regards

John

[Art262]

Dear John,

2 answers for today:

- The reduced rate for Catering & Restaurant services in France entred in force since July 1st 2009. Please note that the rate is 5,5% (not 6%). The official note was published on June 30th: http://www11.bercy.gouv.fr/boi/boi2009/ ... /3c409.pdf .

- My Nickname has been choosen in reference to the article of the French Tax Code where article 262 is dedicated to VAT exempt operations

Have a nice day

[John-London]

Hi,

I have been told that for import issues, there is a single european number (EORI I think) to be used all around the EU.

Is the same system set up for the VAT number for taxable business all around the EU ?

Thank you for your help

John-LOndon

[Art262]

Hi John,

The EORI identification number is in force within the EU since 2009. For any company established inside the EU, this identification number is unique and issued by the local fiscal & customs authorities.
It is intended to be used by the company for any import activity (from a non-EU country), even if the import is performed in a member state where the company is not established.

VAT identification is totally different and is required in the country where the company is established but also required in other Member States if the company performs taxable operations in another EU country.

Non EU established companies may also obtain a EORI identification...but it is another story..

I hope this helps.