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Concept
Application for a tax account:
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Application
for a sales tax number |
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ID# |
In certain EC countries, an application for a tax
account, with its associated sales tax and ID numbers,
is possible only through a financial representative.
Status:
According to trade regulations, Swiss or other non-EC
clients who have fulfilled the above conditions
do NOT have domestic status, but can conduct trade
as if they were domiciled in the EC.
Reporting
obligation
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reporting
of statistics to the foreign trade statistics
office |
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on a regular
basis, reporting of deliveries within the
EC |
Billing:
With the exception of deliveries in the country
in which registration has taken place, invoices
can be calculated without the value-added tax, on
the condition that the client has registered.
example:
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German tax account
number to German tax account number > bill
with German value-added tax |
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German tax account
number to Netherlands tax account number >
bill without value-added tax |
Billing example:
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Swiss
supplier to German customer |
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Swiss supplier
to other EC customers |
EC customers are obligated to report to their national
tax authorities, just as they do in regard to other
business transactions within the EC.
Financial Matters:
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bookkeeping
with the tax authority |
As noted above, in some countries this task must
be performed by a financial representative.
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