Processes


I had not seen Richard for a very long time. Many years ago we worked at the same place. Now he is with a large international company. When I saw him in the middle of the street with his phone at his ear, I was delighted. Richard has the characteristics that he is always in a good mood and goes with a smile through life. However to my surprise he looked very depressed.Read More »

Supply of electronic services within the EU as from 2015


Under the current EU law suppliers, who are not established within the EU, providing electronic services to non VAT registered customers (BtoC), have to account and pay VAT at the VAT rate of the member state in which the service recipient is domiciled. As from 2015 this rule will also apply to suppliers established within the EU which until 2015 can apply the VAT rate of the member state of their establishment.Read More »