Demande d’attribution d’un num茅ro de TVA intracommunautaire 脿 un assujetti non redevable
Matthew
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I am an Auto Entrepreneur, Artisan registered with the Chambre des Mertiers. I am planning on doing some freelance work for a Dutch yacht-builder in Holland. I understand I will need a Num茅ro de TVA intracommunautaire. I downloaded a and sent it to the local SIE.
They rang me and said I also needed to fill in the top section of the form which I must have forgotten to do. Just wanted to check where they ask:
- Je souhaite d’effectuer des acquisitions intracommunautaires de biens, oui ou non. Do I fill in non? I presume so because I’m only interested in providing a service. The woman at the SIE said she couldn’t offer any advise.
- On the lower section of the form: Je souhaite r茅aliser et/ou acqu茅rir des prestations de services aupr猫s d’un assujetti non 茅tabli en France et obtenir un num茅ro de TVA intracommunautaire. I filled in oui. The text then goes on to say: En cas d’acquisition de prestations de services au titre desquelles je suis redevable de la taxe en France, quel que soit leur montant, je dois d茅poser une d茅claration de TVA 3310-CA3, accompagn茅e du paiement, aupr猫s du service des imp么ts des entreprises (SIE) dont je rel猫ve. Does this mean I will be required to file the d茅claration de TVA 3310-CA3, or is this only in the case of aquisitions of services?
- Will I be required to report the income in any other way than I usually do, quarterly via net enterprise.fr?
- If and when I receive my num茅ro de TVA intracommunautaire do I charge VAT or not and exactly what extra information do I need to include on my bill to the client to make legally compliant?
Thank-you.
