These are computer hardware and a DVD box. Delivery in France.
Logically Amazon should pay VAT in France (because they sell by mail over 100 € per year ... even per day I presume!) Therefore rates of 000% or 20% (possibly for the DVD box?)
- amazon.gif (16.36 KB) Viewed 5318 times
Good if we calculate correctly, that makes a VAT rate of 1.59% ... ???
Amazon Europe is registered in Luxembourg, as everyone knows ...
But this 1.59% (1.6% ???) does not correspond to any legal rate in force in France or Luxembourg, namely: http://www.aed.public.lu/tva/taux/
Currently, four rates apply to G.-D. from Luxembourg:
a standard rate of 17% for taxable transactions other than those referred to below;
a reduced rate of 8% for the supply of goods and the provision of services as well as for intra-Community acquisitions and imports of goods, such as these goods and services are designated in Annex A to the VAT law of 12.02.1979 as well as those referred to in Article 40,
paragraph 1, point 1 °, under b) and c);
a super-reduced rate of 3% for the supply of goods and the provision of services as well as for intra-Community acquisitions and imports of goods, such as these goods and services are designated in Annex B to the VAT law of 12.02.1979 ;
an intermediate rate of 14% for the supply of goods and the provision of services as well as for intra-Community acquisitions and imports of goods, such as these goods and services are designated in annex C of the VAT law of 12.02.1979.
Note the name "super reduced" a little funny
What can this 1.6% rate mean?
Option a) Amazon, in addition to having negotiated its tax base (a well-known practice in Luxembourg when a large company settles there) has successfully negotiated an "ultra-reduced rate especially for Amazon" ???? If so, that would be crazy ... and above all completely anti-competitive for all other companies
Option b) Certain products (this basket counted ten) of my order would be sold HT? (I would see this on the invoice (s), I don't have access to it yet ...).
But it is not a professional invoice and I did not indicate my VAT number so no reason for it to be sold HT ...
All these products are "Sold by X and shipped by Amazon" and even if X is outside the EU, logically I should have paid VAT in the corresponding countries as the reminder: http://europa.eu/youreurope/business/va ... dex_fr.htm
Non-EU countries
Selling
If you sell goods to customers outside the EU, you do not have to charge VAT, but you can deduct the amount paid from your corresponding expenses (goods and services acquired to make these sales).
Buying
If you buy goods for your business from a supplier established outside the EU, you should in principle pay VAT at the point of import (and deduct it in your next tax declaration if sales are subject to VAT).
So, yes, maybe these countries in question (China ...) have a VAT rate of 0% ???
Option c) A bug?
Option d) ???
I will see more clearly with the invoices ... and will not fail to give you the continuation ...
Attention if option a) is the right one, this subject could bring me some troubles economy-finance / luxleaks-Antoine-deltour-in-jail-t14701.html
