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vies

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The VAT Information Exchange System (VIES) is an electronic means of transmitting information relating to VAT registration (i.e., validity of VAT numbers) of companies registered in the European Union. EU law requires that, where goods or services are procured within the EU by a VAT taxpayer, VAT must be paid only in the member state where the purchaser resides, while in other cases, VAT must be paid in the member state where the supplier resides. For this reason, suppliers need an easy way to validate the VAT numbers presented by purchasers. This validation is performed through VIES. VIES does not itself maintain a VAT number database. Instead, it forwards the VAT number validation query to the database of the member state concerned and, upon reply, it transmits back to the inquirer the information provided by the member state. This information includes at least a "YES/NO" answer on the existence and validity of the supplied number. It may also include additional information, such as the holder's name and address, if this is provided by the member state. VIES optionally provides a unique reference number which can be used to prove to a tax authority that a particular VAT number was confirmed at time of purchase. A negative VIES validation result does not necessarily mean, however, that the VAT number of the purchaser is invalid. For example, the Polish law stipulates that an EU VAT number (registered in VIES) must only be obtained by the Polish VAT taxpayers performing intra-community acquisition of goods worth PLN 50′000 or more in a year. All other Polish VAT taxpayers may use the ordinary Polish NIP number (without the PL prefix and VIES registration) instead when performing their intra-community acquisitions (purchases), in spite of the fact that VIES will return a negative validation. Moreover, a VAT taxpayer with a VIES registration who declares PLN 0 worth of intra-community acquisitions in three consecutive months will automatically be delisted from VIES. Therefore, when the VIES validation returns a negative result, only the validation at the national level of the VAT taxpayer status of a NIP number may decisively clarify its validity as a valid VAT number (status check available freely at [1]). Germany, Italy, Spain and Poland all provide such services at national level.

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1 Syllable

ais · ayes · bies · bise · buy's · buys · by · chi's · cries · crise · di's · dies · dise · dives · dries · dyes · eis · eye's · eyes · eyes' · flies · fries · fry's · geis · gries · grise · guise · guy's · guys · guys' · highs · hise · i's · i.'s · i.s · ice · ise · kise · kleis · knies · krise · kyes · lice · lies · lise · memorise · mies · mise · mize · nies · nuys · pies · plies · pries · prize · ries · rise · schleis · shies · sighs · size · skies · sky's · spies · thai's · thais · theis · thighs · ties · tries · trys · tsai's · why's · whys · wies · wise · wyse · y's · y.'s

Most common words emphasized in bold.

Translation

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vies#10000#82719#100000

Word Cloud

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2 songs found

  1. We were so in vies
    In our dance hall days
    We were cool on cries
  2. Dus ik loop met die glock bij m'n lies
    Jij wil staan waar ik ben, aan de top is het vies

5/10 poems found see 5 more »

  1. Emerald that with the uplifted billow vies,
    And Sapphires evening remembered skies:
  2. Virgil and Cato, no man vies
    With them in wealth of clerkly store;
    I would not see them with mine eyes;
  3. Is jewelled with such stars as are her eyes?
    And where is the rich sea whose coral vies
  4. From peasant hands imperial works arise,
    And British, hence, with Roman grandeur vies;
  5. Her coat, that with the tortoise vies,
    Her ears of jet, and emerald eyes,

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