Natural or legal persons carrying out an activity subject to VAT are liable to this tax. They have to follow certain terms and conditions, they have to make sure they have the right rates, and they can apply for a refund of surplus.
When looking at the VAT rules applicable to e-commerce businesses, we must distinguish between businesses that sell goods online and businesses that provide services online. Businesses that sell goods online allow customers to order physical goods online and have them shipped to the address ...
Invoices must indicate: Invoicing date Unique sequential number identifying the invoice Customer’s VAT identification number Customer’s full name & address Supplier’s VAT identification number Supplier’s full name & address Nature and quantity of goods ...
The law of December 21, 2007 reduced the VAT tax applicable to the radio and TV broadcasting services. Nevertheless, the reception of paid services which consist of broadcasting TV or radio programs for public consumption, ie. for an indeterminate number of listeners or viewers ...
Expertise
Précis du droit comptable
April 2023, publication of the new edition of the Précis de Droit Comptable, by Denis Colin, manager of the Fiduciaire LPG
