Re: [96attendees] 96th IETF July 17-22, 2016, Berlin, Germany - Final VA T Invoice n° 00004005

[Jerome Martinez <[e-mail]>]

Le 07/07/2016 à 19:28, JORDI PALET MARTINEZ a écrit :
> Those invoices are wrong. I’ve indicated it many times. In the EU, a valid invoice MUST include the VAT number of the recipient of the invoice.

Something weird: I checked the receipt from my first IETF meeting last 
year in Prague, and it contains my VAT number. I succeeded some way to 
put it on the invoice.
This year, I did not find a way to put my VAT number on the receipt.

> [...]
>
> IETF registration process MUST request the EU VAT number (which for persons is an ID, depending on the country). Otherwise, the invoices are not correct, and can’t be considered by accounting. I know for experience. Auditors rejected EACH time I had an audit, all the IETF invoices, receipts, etc., which don’t include my VAT number. AND you can’t “write it” yourself. It is considered an illegal modification of an invoice.
>
> Moreover, if the VAT can be deducted, is only for companies, not persons, unless Germany has a procedure for persons outside of the EU for “services”. It will then mean that you can also deduct the VAT of your hotel. If that’s the case, it should be the same.
>
> Finally, for EU companies, which an EU valid code, which can be checked at the EU web site VIES:
> http://ec.europa.eu/taxation_customs/vies/
> The VAT 0% should not be included in the invoice instead of 19%.
>
> I’m many doubts the VAT of this invoice can be deducted anyway, because it is a French Company acting in Germany, not sure if that’s correct.

As a EU company, I confirm that this is a problem for us.
Last time for the invoice about IETF in Prague, my accountant looked at 
me weirdly because I provided him an invoice with VAT percentage from 
Czechia invoiced by a company in France (with 2 VAT numbers: one from 
Czechia and one from France!).
I don't know yet if I can be refunded due to this weird thing in the 
invoice (my accountant started the procedure, we don't know yet if it is 
accepted, we wait).

And really, B2B invoicing in EU should have:
- the VAT number of the invoicing company (only one number, not two from 
different countries!)
- the VAT number of the invoiced company
- and **no** VAT invoiced (except if in the same country, obviously)
This makes the life of everybody easier.

Personally, as a small company not having a dedicated financial 
department using to deal with such weird issues, I consider the VAT as 
lost (so IETF price is 19-21%, depending of the country, more expensive 
for us as the "official" price).
As a lot of people have the IETF invoice paid by a company, it may be 
good to review the invoicing process and improve it about the VAT.