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  • VAT triangle solutionsDatum25.01.2023 11:23
    Thema von ConfidusSolutions im Forum Handel

    The Italian government introduced Value Added Tax (also known as Value Added Tax) back in 1972, which is called “Imposta sul Valore Aggiunto (IVA)” in Italian. Italian officials have also decided to introduce the VAT directives and other initiatives of the European Union, of which Italy is one of the founding members.

    Italian VATItalian VAT regulations can be found in VAT laws and other legal acts, which are constantly backed up by precedents. The local tax office also develops and implements administrative doctrines containing various general guidelines for a day-to-day VAT application. The VAT system is overseen by the Italian Ministry of Finance.

    According to the European Union's common VAT regulation, all companies trading in the territory of Italy and supplying taxable goods or services must comply with local tax laws. The latter include the obligation to apply for the local VAT number, to comply with all requirements of Italian VAT regulations, and to regularly fill out and submit VAT reports and other declarations.

    Cases where a company needs to register Italian VAT
    If a foreign, non-resident company sells goods or provides services, in this case it may face the legal obligation to apply to the tax office like a local taxpayer and obtain an Italian VAT number. A company may be required to acquire an Italian VAT number under the following circumstances:

    Importing goods into Italy, but if the customer has an Italian VAT number – the supplier must not estimate local VAT;
    Buying and trading goods in the territory of Italy, provided that the supplier and customers are non-Italian companies with a local VAT number;
    Provision or receipt of intra-community deliveries or receipt of goods as acquisition from other member states of the European Union;
    The sale of goods to individual consumers via the internet is subject to the local distance selling registration threshold;
    Storage of goods in a consignment warehouse on the territory of Italy for the purpose of delivery in Italy or alternatively in the EU;
    Collection of entrance and entry fees to live events or exhibitions on Italian territory;
    E-commerce transactions where the goods are sold online to Italian consumers.
    As of 2010, there are almost no situations where registration of a non-resident VAT number is required to provide services on the territory of Italy. Instead, the Italian customer records the transaction using the reverse charge method.

    Remember that according to the MOSS system, providers of digital, broadcasting or telecommunications services aimed directly at Italian consumers only have to apply for a VAT number in one of the member states of the European Union in order to make a single declaration for all 28 to submit to Member States.

    Basic information on Italian VAT
    Below you will find basic information about Italian VAT.

    Normal VAT rate: 22%
    Reduced VAT rate: 4%, 10%
    Distance selling registration threshold: €35,000
    EU VAT number format: IT99999999999

    VAT returns
    The annual VAT declaration and the annual notification of VAT data must be submitted to the local tax authority. There is no need to file monthly – quarterly sales tax returns. The annual notification of VAT data only has to be submitted digitally in February. The annual sales tax return must be submitted digitally by September 31st and submitted together with the corporate tax return.

  • Types of trading companiesDatum27.10.2022 20:05
    Thema von ConfidusSolutions im Forum Handel

    There are two primary types of trading companies:

    B2B (Business-to-Business) Trading Company
    B2C (Business-to-Consumer) Trading Company
    B2B (Business-to-Business) Trading Company
    The most extensive use of trading companies is as intermediary trading companies or B2B companies. These businesses usually 1) specialise in a certain range of products or services, which they purchase from suppliers or merchants; 2) broker the products or services (i.e. add value and commission to the transaction); and 3) coordinate the logistics of delivering these products/services to the purchasing company (i.e. arranging the delivery and providing their own or affiliated transportation services).

    B2C (Business-to-Consumer) Trading Company
    B2C refers to selling products or services to the end client, and so the final destination of the trading company’s goods is usually a shop.

  • Branch officesDatum16.09.2022 19:11
    Thema von ConfidusSolutions im Forum Handel

    A branch is a unit of a parent company incorporated in a foreign market or other location with the aim of doing business. A branch is not a separate entity in either a legal or functional sense – it is set up as an extension of the parent company, which is responsible for its liabilities and taxes.

    Branch activities
    Because branches are sub-divisions of the parent company, they can be used to carry out the same activities, including but not limited to:

    Sale of goods and services
    manufacture of products
    store products
    collect data
    Conducting market research
    launch advertising campaigns
    In other words, a branch office acts as a representative of the parent company even though it is physically separate from the main office. This aspect of physical presence in a foreign or otherwise distant market is the main benefit of having a branch office. It ensures a tangible presence and also acts as a base or hub in the logistics network of the parent company.

    Another important task of a branch office is to act as a contact point for customers. In addition to selling a product or service, depending on what the company manufactures, a branch office can be used to make repairs, store goods for on-site transactions (i.e., act as a retail store), and generally serve as a customer support center .

    In addition, a branch office is an important element in a company's market research and business expansion strategy. A branch may hire local people to gain insight into the culture and environment of a foreign market and to draw on knowledge of the market itself. The home office of the parent company cannot do this and would need mediators or advice from experts on the foreign market. Depending on the distance to the home office, a branch office can also be advantageous in responding to certain business events, since information is more likely to be received earlier.

    Advantages of a branch
    A branch office has several advantages over other forms of corporate representation in a foreign market:

    Scope of activities
    A branch office can perform the same activities as the home office while providing greater access to local resources and information.
    local presence
    A branch office can access local suppliers and customers without having to build a delivery and supply network, thereby increasing the overall effectiveness of the company's services and eliminating the effects of distance between the foreign market and the home office, which can discourage potential partners.
    Service adjustability
    Because a subsidiary is a separate structure, its activities can be adapted to meet the needs of a foreign market without overhauling the structure of the entire company - rather than the home office, location-specific products, types of services, etc. can be assigned to the subsidiary to manage .

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