Catalogue of Questions for the Automobile Industry
With more than 10 years of experience, Belgian VAT Desk has established an exhaustive catalogue of the principal VAT questions for the automobile industry:
VAT Limitation for business specializing in vehicle sales or rental:
- replacement vehicles
- show or management cars
- use of vehicles to be sold by dealers or manufacturers
Intra-community deliveries and acquisitions of vehicles:
- Conditions for the sale/acquisition to be exonerated
- Supply chains
- Vehicles transfers
- The notion of “New Vehicle”
Exportations and importations of vehicles:
- Conditions for the sale/acquisition to be exonerated
- Various suspension regimes for importation (warehouse, etc …)
Vehicles leasing or renting:
- Taxable base
- Purchase option for a leasing
- Cross-border leasing
Vehicle loan to personnel members:
- How to calculate fixed VAT
- Free Private use or paying use.
- Sale of vehicles with « diplomatic » exemption
- Official use and personal use
- Conditions for various exemptions
Various discounts in the automobile sectors:
- Discounts at the time of sale
- Discounts after sale
- Exceptional discounts
- Re-invoincing of discounts from the dealer to the manufacturer
The various guarantees:
- Legal obligation of guarantee
- Additionnal guarantee from the seller
- Reinvoicing from the garage owner to the manufacturer
The beneficiary margin regime for second-hand vehicles:
- Conditions and obligations
- Notion of reseller taxable person
- How to calculate taxable base
Organisation of promotionnal events:
- partys, open days…
- sports events
- difference between event expenses and publicity expenses
- use of a vehicle for a lottery
VAT obligations proper to this sector
- mentions on invoice
- stickers (n° 904, etc.)
- motor vehicle register
For more information about this subject, please contact us by clicking on the following link:
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