Msg#: 4568910 posted 4:20 pm on Apr 29, 2013 (gmt 0)
Google Ireland's VAT number is IE6388047V..
Msg#: 4568910 posted 4:57 pm on Apr 29, 2013 (gmt 0)
In the mean time, he called me again.
Not necessary, because I do not deliver physcial goods to Google, only a service.
Msg#: 4568910 posted 1:57 am on Apr 30, 2013 (gmt 0)
VAT is simple:
If you're located in the EU but outside Ireland:
You do not charge your customer (Google Ierland IE6388047V ) VAT per Article 196 of Council Directive 2006/112/EC as it's a service (marketing service).
You can refer to
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2006:347:0001:0118:en:PDF should your taxman be so retarded as to not know the rules. (it's pretty long)
Inside Ireland you have to charge Google VAT.
Just like you charge it to any other local customer.
Google has a special procedure to interact with you in this case.
If you still should not be contracted with Google Ireland (quite unlikely if you're in the EU), it's even simpler as your customer is outside the EU (hence no VAT).
Anyway it's a foolish effort by your taxman, even if google would pay it, they're big enough to be able to get it back. Futility.
Msg#: 4568910 posted 5:26 am on Apr 30, 2013 (gmt 0)
If Google Ireland Ltd. is your only customer and you live in another EU country you must:
- declare your expenses (computers, contents, Internet, office rent, etc) from national providers and ZERO income in your VAT forms, so the results every quarter is negative (you'll get back the paid VAT)
- declare your incomes from Google in a form for Intrastat just for informational purposes
- declare your incomes from Google and expenses from your providers to get your profits and pay the correspondant personal tax
Msg#: 4568910 posted 8:08 am on May 1, 2013 (gmt 0)
Here in Spain, I need a license to trade with other Eu countries without charging VAT. This used to only be if you were dealing with physical goods but now it includes services.
My accountant also checks that the company I am dealing with (eg Google) is similarly licensed.