The EU Sixth VAT Directive requires all EU member states to levy VAT in the same way. Due to be implemented in the near future, this Directive will stop reclaiming VAT on invoices that are not in the registered company name. UK companies can currently reclaim the VAT on many items – including fuel, which is usually invoiced to employees in the form of a till receipt. Once this Directive is introduced this will not be allowed, and potentially every litre of fuel will cost an additional 17.

Fuel transactions will need to be made using a purchasing device such as a company credit card or fuel card. There is an obvious security risk by using a credit card as there are no purchase restrictions or transaction details. For example, the purchase of diesel and a sandwich will show up as a single purchase on a credit card statement, whereas with a fuel card these items are listed individually. Purchases made on a fuel card are invoiced on a single VAT approved invoice in the company name. See similar questions...

EU directive is a directive to member states of the European Union to change their laws conform to the EU directive. Required changes must be enacted within a period of 18 months. See similar questions...

We are not in a position to offer VAT advice. We provide a full VAT invoice upon request, any claims you then wish to make are entirely your own responsibility. See similar questions...

Some open competitions are only open to architects who meet the requirements of EU directive 85/384/EEC (also called the Architects' Directive). This means that you must have completed a programme of architectural education recognised by the European Union, i.e. you must have graduated from one of the institutions of education listed in the directive. If an architectural practice wishes to submit an entry, the proprietors of the practice must comply with this provision. See similar questions...

Most Member States have adopted (or are in the process of adopting) the Directive in their own copyright legislation. Belgium did not do this and was successfully taken to court by the European Commission as a result. The Belgian government has now put legislation in place and the collecting society REPROBEL has responsibility for giving effect to the law. Most of the north European countries already had PLR systems. See similar questions...

Since we are not adding VAT to the record prices we can't deduct the whole VAT amount from your order. We will however offer you some extra discount. See similar questions...

RoHS is the acronym for Restriction of Hazardous Substances. The RoHS regulations are relevant to manufacturers selling a wide range of electrical and electronic products into the European Union. It restricts the use of six hazardous materials (lead, mercury, cadmium, hexavalent chromium, PBBs or PBDEs), thereby protecting human health and the environment. All applicable products sold in the EU market after July 1, 2006 must be EU RoHS compliant. See similar questions...

The Directive gives authors and other rightsholders an exclusive right to license or prohibit the lending of their works by libraries. However, Member States may derogate from an exclusive right provided that they remunerate rightsholders for the loan of their works. Member States are also permitted to exclude from the right the lending of authors’ works from specific categories of library; they may also give priority to their national cultural objectives in establishing PLR schemes. See similar questions...

The new EU VAT Directive only applies to sellers who reside, have a permanent address, or are established within the EU. If you are an EU resident and use any eBay EU site to sell items, you may be charged VAT on eBay fees. eBay does not charge VAT in respect of use of eBay non-EU sites. See similar questions...

No, you don't have to pay VAT so you can deduct 17.5% from the value of the products. If you come from a country that does not pay VAT then it will be deducted at the checkout. You may though be eligible to pay the import tax for your country. Due to the constant changes to these taxes, please do not ask pwp.com about them. Instead contact your local postal office. See similar questions...

All of our prices include 17.5% VAT. If you are ordering from outside the EU e.g. Australia, Canada, USA the checkout will deduct the 17.5% from the retail price of the order. See similar questions...

Yes, unfortunately, we have to. The EU regulations surrounding VAT on sales from companies outside the European Union changed radically in the middle of 2003, and electronic books are regulated differently even than physical books. Sorry! See similar questions...

Yes, for Sixth College students, this course can be used for your Practicum. You will still need to submit your practicum proposal on time before taking the course. See similar questions...

Value Added Tax (VAT) at 17.5% is applied to goods and services. Non-EU visitors to Scotland can reclaim it on goods only, by using the Foreign Exchange Tax Free Shopping arrangements. You can reclaim VAT at participating stores. A Tax Free Shopping form is obtained and completed at the shop where you must also show your passport. The form has to be presented to HM Customs and Excise, as you leave the UK. See similar questions...

eu is a new Top Level Domain that will soon be available to any individual that is an European Union resident or any organization or company established in the EU. It will not replace the existing national ccTLDs in the EU, but will complement them, giving EU residents the option of having a pan-European Internet identity for their online presence. See similar questions...

Value Added Tax is payable to HM Customs & Excise in quarterly instalments after calculating the net VAT payable. The net VAT is calculated by deducting the input tax from the output tax of all products and/or services sold. The instalments are due by the 10th of April, July, October and January for the revenue of the preceding 3-month period. See similar questions...