Spectre: I though in most EU countires you only paid VAT as a business if you want over a certain amount. It sounds like a grab for peoples information as well as more trouble for business.
Phc7006: Sure, but that threshold varies considerably from one country to another. in some cases , In Belgium, it's currently 5580 € a year , and although it will be raised to 25.000€ in 2015, it's still much more difficult to stay under that than in the UK, where the threshold is set at 81.000£
So you're working at tax administration, huh? SPF/FOD Economie? I know who I'm gonna PM when I go full independent ;)
EDIT : A general practical question:
As I only plan to do business with international VAT registered businesses, I guess I should rather only register my VAT number at the national administration so I stay at the 21% belgian rate (or no VAT for dealing with non-eu partners) rather than registering to the MOSS (mini one stop shop) if I stay away from non-VAT-registered people, right?
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BTW, as the current situation is only applicable for e-services in B2C, I've read somewhere that EU is also working to introduce the same tax system for physical goods in B2C in the next few years.