Software Services Company With invoices from EU and third countries

Software Services Company

with invoices from EU and third countries  

 

Question:

Hello !
EOOD, registered under VAT, with article 100, paragraph 1, dealing with computer development, software services, etc., receives invoices from both the EU and third countries (Australia, USA) for its activities: rents of Servers, storage code, and more.
The questions are as follows:
1. An invoice under Article 117 shall be drawn up for an invoice to Google, Ireland, and shall be included in the Purchase Log in columns 10 and 11 and in the sales logbooks 9 and 10 and 13 and 15 Or k.14 and 15)
2.An invoice for Australia, Ätlassian, which has written VAT Number: EU372001951 (this number ???), but there is no VAT charged. How to proceed? Is a record drawn up under Art. 117 being drafted and in which columns is it applied to the registers? VAT number 999999999999999 Is it used or is not it done?
3. For an invoice from the United States, Amazon, without a number, is a Protocol under Art. 117 made and if YES, where does it refer, in which columns?
Thanks in advance for your time!

 

Answer:

Hello,

A number of non-EU companies, whether for software services or other areas of the economy, in the interest of their businesses, register for VAT in the EU, receiving a European VAT number starting with the EU. If you do a VIES system check and you show that the VAT number starting with the EU is valid, you are acting both when you receive an invoice from a VAT registered person in the EU - you issue a protocol under Art. 117 of VATA and enter it into the diaries.

If a non-EU company does not have such a VAT number and has not written it on the invoice - then you again have an obligation to issue a protocol under Art. 117 and count your VAT, because The definition of Art. 82, para 2, item 3 - when the recipient of the service is a taxable person and the place of delivery is on the territory of the country (as is undoubtedly your case) the tax is chargeable by the recipient of the supply. They are placed in the same columns as in the supply of services from EU countries.

We hope we have been useful.

Greetings.