CountryIs there any tax (e.g. VAT, sales tax or withholding tax) on consulting services provided by foreign service providers abroad to companies or individuals in your country? According to EU VAT law, B2B consulting services are not liable to VAT at the place of the service provider, but at the place of the client. Please assume that the foreign service provider has no permanent establishment in your country. If your answer is no, the questionnaire ends here ;-).If yes and if VAT is levied, is a reverse charge rule generally integrated in your VAT system, i.e. meaning that VAT is owed by the service recipient (= client) and not by the service provider (= GGI consultant)?If yes, does it apply for all countries or with which countries do you have agreements on reverse-charge for VAT?
Australia

Consulting services performed by foreign service providers to companies or individuals in Australia are only subject to Goods and Services Tax (GST) if the foreign service provider is carrying on an enterprise (permanent establishment) in Australia.

If a foreign service provider performs services offshore (i.e. no permanent establishment), the services are not subject to GST.

Technically, if the foreign services provider performs the services in Australia, then the services are taxable and GST applies. However, from a commercial point of view this is difficult to manage. 

 GST must be reverse-charged in certain circumstances.

The client may be liable to pay GST even though they are the purchaser and even if the service provider (seller) is not required to pay GST on the sale.

This rule applies if a number of conditions are satisfied. 
Reverse charge applies to all countries.
Austria

According to Austrian VAT law B2B consulting services are subject to VAT in the place where the client has his seat = VAT in Austria

Consutling services provided by a consultant outside the EU are also subject to VAT in the place where the client has his residence = VAT in Austria

Consutling services provided by an EU consultant are subject to VAT in the place where the consultant has his seat = no VAT in Austria

Yes it is, if the recipient of the service is an entrepreneur.The reverse charge systems
applies for all countries.
GermanyServices rendered by foreign consultants to German private individuals are not subject to German VAT. B2B consulting services rendered by a foreign service provider to a German client are liable to VAT in Germany but have to be paid by the German recipient of the services. The foreign service provider issues his invoice without VAT but indicates on his invoice that reverse charge is applied. Services rendered to German individuals are not liable to German VAT but maybe liable to foreign tax.Reverse Charge is not generally integrated into the German VAT systemReverse charge applies to service providers from all EU countries. Special agreements exist on reverse charge, e.g. with Switzerland.
GreeceAccording to Greek VAT - Law B2B consulting services are subject to VAT where the client has his seat = VAT in Greece. The Greek client of the foreign service provider should declare the VAT duty in Greece. Consulting services provided by a consultant outside the EU (again B2B) are also subject to VAT where the client has his residence = VAT in Greece.The Greek client of the foreign service provider, as recipient of the services should declare and pay the VAT duty in Greece. Consulting services provided by an EU consultant to an individual (B2C) are subject to VAT where the consultant has his seat = no VAT in Greece.Yes it is, if the recipient of the service is an entrepreneur.The reverse charge systems
applies for all countries.
Hong KongThe foreign service providers abroad are not subject to Hong Kong profits tax, as their income were not derived from consulting services carried out in Hong Kong. There is no VAT, sales tax or withholding tax in Hong Kong. The same treatment applies to B2B consulting services.  
IndiaServices rendered by foreign consultants to an Indian company are subject to Service Tax. These have to be paid by the Indian recipient of the Services. There is also a witholding tax which is required to be deducted from such fees paid if these are classified as Fees for Technical Services, subject to DTAA benefits. If the foreign consultant does not have a Tax registration number (PAN) in India, then the witholding tax is minimum 20%, irrespective of DTAA benefit. Consulting services provided by a foreign consultant to an Indian individual may be subject to Service Tax and Witholding Tax only under certain circumstances, but generally exempt.Yes, in India the Service Tax is paid by the Indian service recipient as "Importer of Services" category.This applies to service providers from all Countries.
ItalyAccording to Italian VAT Law consulting services provided by foreign consultants to Italian companies (B2B) are subject to VAT in Italy. Italian VAT has to be applied by Italian taxable person recipient of service, with the reverse charge method. Consulting services provided by foreign consultants to Italian individuals are not liable to Italian VAT, regardless of whether services are liable to foreign tax.Yes it is, if the recipient of the service is VAT Taxable person.The reverse charge systems applies for all countries.
JapanAccording to Japanese VAT law, VAT is assessed on the transactions occurred within Japan only.

Consulting services rendered by foreign consultant are subject to Japanese VAT only if the services are rendered in Japan.

Withholding tax is assessed for professional services such as CPA / layer.
Service provider needs to pay VAT.NA
LuxembourgAccording to Luxembourg VAT law B to B consulting services are subject to VAT where the recipient has established his business or has a fixed establishment to which the service is rendered. Services rendered by foreign consultants to Luxembourg private individuals are not subject to Luxembourg VAT, VAT being payable in the place of establishment of the supplier or fixed establishment from which the service is supplied.Yes it is, if the recipient of the service is an entrepreneur.Reverse charge applies to service providers from all EU countries.
MexicoAccording to VAT law, if the benefit of consulting services rendered by non-residents takes place in Mexcio, VAT is applicable as an import of service. If the services are rendered in Mexican Territory and the presence of the consultant is more than 183 days in a twelve month period, there would be a 25% withholding tax (treaty benefits apply).Yes, VAT is owed by the service recipient. When the beneficiary is able to credit VAT the rule does not generate any adverse cash effect, because VAT would be creditable in the same return when it is declared as payable.The reverse charge system applies for all countries.
PolandAs it is VAT query we assume that by permanent establishment is meant fixed establishment. Fixed establishment (term used for VAT purposes) is not necessarily equal to permanent establishment (term used for CIT purposes).
In general, for B2B transactions place of supply is where the customer is located.
For withholding tax DTT treaty should be checked (sometimes it may also be due).
1/ Yes, for consulting or similar services, when supplied by business to businesses established in Poland (B2B transaction), the place of supply is in Poland. The Polish VAT is due.
2/ No, for consulting or similar services, when supplied by business to Polish private individual - non taxable person - (B2C transaction), the place of supply is where the supplier is established (it is not in Poland). Polish VAT is NOT due.
3/ No, for consulting or similar services, when supplied by e.g. private individual - non taxable person - to businesses established in Poland (C2B transaction), the place of supply is in Poland. Nevertheless the Polish VAT is not due - supplier does not act as VAT taxable person, service recipient is not liable to account for VAT under a reverse charge mechanism.
Yes, reverse charge results from the Polish VAT law.

For B2B transactions, service recipient should account for VAT under a reverse charge mechanism, when place of supply is in Poland.
The reverse charge applies irrespective where the business supplier is established (EU/nonEU).

For reverse charge the status of the recipient is important, i.e. it is important that service recipient acts as taxable person. It is also important that service supplier acts as business.
PortugalAccording to the general rules of Portuguese VAT law (according to EU VAT Law) in place since 1.1.2010, B2B consulting services are subject to VAT in the country of the client. So, the operations will be subject to Portuguese VAT when the client is a portuguese entity subject to VAT. This rule will be applied when the provider is from the EU or outside EU.

On the other hand, B2C consulting services are not subject to VAT in Portugal but can be taxable in the country of the provider .
Reverse Charge Rule will be applied when the client is a portuguese entity subject to VAT.Reverse Charge Rule is always applicable independently of the country of the provider.
RomaniaServices provided by foreign consultants to Romanian individuals (B2C) are not subject to Romanian VAT, but subject to VAT at the place of the supplier. Services provided by foreign consultants to Romanian taxpayers (B2B) are subject to Romanian VAT, VAT deemed sourced at the place of the beneficiary. The above mentioned rules apply also to service providers outside EU. Thus, consultant located within EU provides services to an individual in Romania = VAT at the place of the supplier; Consultant located within EU provides services to a taxpayer in Romania = VAT in Romania; Consultant located outside EU provides services to a taxpayer in Romania = VAT in Romania.Yes. The VAT id paid via a reverse charge mechanism by the recipient.The reverse charge mechanism applies to all countries.
RussiaAdvisory services rendered by foreign advisors are subject to VAT in Russia, if the purchaser of such services carries out activities in the Russian Federation (Articles 146, 148 of Tax Code RF).The taxpayer is a foreign organization, but VAT is payable (withheld from the cost of services paid to the advisor) by the tax agent - Russian organization or individual entrepreneur, the purchaser of services (Part 2 Art. 161, Part 1 Art. 174 TC RF).
If the recipient of services is a physical person, there is a possibility not to pay VAT in Russia, since a physical person is not a tax agent, and no special procedure is provided in TC RF.
The procedure set forth above (clause 2), is a general procedure, which is applied in respect of any country.
SpainConsulting services provided by foreign consultants to private individuals are not subject to Spanish VAT. Consulting services provided by foreign consultants to spanish companies or entrepreneurs are subject to Spanish VAT, if the recipient of the service is resident or established in Spain. In this case, the invoice must be issued without Spanish VAT and the recipient of the invoice becomes liable for the payment of VAT (reverse charge mechanism). Normally the Spanish company will be able to deduct VAT on the same tax return, not having to pay VAT to the tax office.Yes it is, if the recipient of the service is a company or an entrepreneur.The reverse charge systems
applies for all countries.
SwitzerlandSwitzerland as a non member is not subject to EU directives. Nonetheless, Swiss law is very similar to EU legislation.Swiss VAT law does not differentiate between services provided to business (B2B) or private (B2C) recipients. Consulting services rendered by a foreign service provider to a Swiss client are liable to VAT in Switzerland but have to be paid by the Swiss recipient of the services.It depends on the type of services. For consuting services exists a general reverse charge rule. But only a subject who is register for VAT purpuses has t declare every service. Non taxable subject has to pay VAT, if the non taxable subject refers services for more than CHF 10'000.--/year (total of refered services abroad).The reverse charge system
applies for all countries.
The NetherlandsB2B rules applies when a customer is an: 1.entrepreneur (with activities taxed at the standard, reduced or zero rate, and/or that are exempt), or 2. entrepreneur also performing non-taxable activities, or 3. legal entity with a VAT ID number. If the customers does not have the characteristics as mentioned in point 1, 2 or 3 B2C rules apply. B2B services : tax reverse charge is applicable, B2C services: are not subject to Dutch VATReverse Charge is generally integrated into the Dutch VAT system (article 6 section 1 Dutch VAT Act)Reverse Charge applies for all countries
United KingdomConsulting services provided by a consultant belonging in one of the countries which is a member state of the EU are treated as being made in the UK if the services are made to a company or individual who receives them otherwise than wholly for private purposes. Consulting services provided by a consultant belonging outside the EU are also treated as being made in the UK if the person receiving them does so otherwise than wholly for private purposes.In relation to the specified consultancy services, the liability to account for and pay VAT on the services provided from abroad is transferred from the supplier to the recipient, including the recipient's liability to register, as appropriate. The recipient may be entitled to input tax credit, depending on business circumstances. This transfer of liability is not a general feature of services received from abroad. The specific services in question and the status of the recipient as "a relevant business person" must be established. Exempt and zero-rated services are not subject to the 'reverse charge'.The 'reverse charge' applies to all UK business recipients of consultancy services from both non-EU and other EU member states.
US - ConnecticutEach state has its own listing of exempt services. Thus, while some professional or personal services are exempt, others such as business analysis, management consulting and public relations are taxable.Yes, if the service is not exemptedNA for States in the US
US - FloridaThe United States has no VAT imposed on a national level. Instead, most but not all states of the U.S. impose a sales tax on the retail sale to a consumer. Each state imposes its own law and the rates vary from state to state and in some cases from location to location within a state. Some states impose sales tax on certain professional services, but that is the exception.NOT APPLICABLENOT APPLICABLE
US - New JerseyEach state has its own listing of exempt services. Thus, while some professional or personal services are exempt, others such as information services are taxableYes, if the service is not exemptedNA for States in the US
US - New YorkEach state has its own listing of exempt services. Thus, while some professional or personal services are exempt, others such as information services are taxableYes, if the service is not exemptedNA for States in the US
US - North CarolinaFederal - none; North Carolina (NC) - North Carolina does not issue a sales tax on consulting services. However, if a business is now paying a foreign person for personal services, then they are required to withhold 4% and submit it with their payroll reports.

Businesses are also required to withhold 4% on services performed by a contractor that has an Individual Taxpayer Identification number (ITIN).

All withholding payments are paid with the business’ withholding reports.
N/AN/A
US - PennsylvaniaEach state has its own listing of exempt services. Thus, consulting services as well as accounting, legal and medical services are exempt from both the sales and use tax whether they are performed by resident or nonresident providers.Yes, if the service is not exemptedNA for States in the US
 Is there a difference in your legislation between a permanent establishment and a VAT entrepreneur (if VAT is applicable at all in your country)? If yes, what are the conditions for a foreign company to register for VAT purposes in your country?How do foreign companies have to register as entrepreneur in your country (online, questionnaire, etc.)? Are the forms available in English? Please give the link of the official homepage.How do you deregister for VAT purposes in your country?
Australia Permanent Establishment - Registration for GST

In summary, the following are the key registration requirements:-

• Are you carrying on an enterprise?
• Does your GST turnover meet the registration turnover threshold?
($75,000 for most taxpayers)

If you are carrying on an enterprise and your GST turnover is below $75,000 you are still eligible to elect to be registered for GST. If you exceed this threshold, you are required to be registered for GST. 
If you are a permanent establishment carrying on a business in Australia, you can register for GST either through a registered Tax Agent or directly online.

Tax Agent

Tax Agents can guide you through the application process to ensure you correctly register for GST and select the appropriate method for reporting for your business.

Online

Below is the link to an Australian Government website to register for GST:-

http://www.business.gov.au

This website guides you through the application process. 
 Similar to registration, deregistration can be completed either through a registered Tax Agent or liaising directly with the Australian Taxation Office (via telephone or lodging the appropriate form).
Austria Yes there is.
If you have a permanent establishment in Austria you have to register for VAT purposes in Austria anyway.

Sometimes even without a permanent establishment in Austria you have to register for VAT purposes in Austria.
i.e. if are an entrepreneur (=somebody who carries out any sustainable activity which serves to generate money) and you provide services as a consultant seated outside the EU or you deliver goods whereby the place of delivery (= where the transport starts) is in Austria.
 this ist the link: http://www.bmf.gv.at/
there you can find the forms (also in English) but you have to hand them in on paper with an original signature
You have to inform the tax authorities in writing.
Germany Yes, there is a difference. A representation or information office or a foreign entrepreneur can be liable to German VAT without having a permanent establishment in Germany. According to Sec. 2 Para. 1 UStG (German VAT Law) all entrepreneurs are liable to VAT. An entrepreneur is someone who carries out a commercial or professional activity, which is defined as every sustainable activity which serves to generate money, irrespective of an intention to realize profits. So any kind of business which carries out sustainable services for money is an entrepreneur. No online registration possible. Should be done with tax office in Germany who will provide questionnaire (and also check whether there is a permanent establishment or not)Inform the competent tax authority by surface mail on letter with official letter head
Greece Yes, there is. All entrepreneurs are liable to VAT and have to be registered for VAT purposes (there are of course some exceptions of that rule). Sometimes even without a permanent establishment in Greece you have to register for VAT purposes in our country (services which are combined with "Greek" property, having a warehouse in the country and then delivering the goods in the country etc).No forms in English. They are all in Greek. You have to appoint a local fiscal representative, who is responsible for preparing and submitting the relevant VAT-return to the tax authorities. He is also responsible for the payment of the VAT.
Hong Kong   
IndiaYes, if a foreign company has a permanent establishment in India, it is liable for all local taxes in India. Even liaison / branch / project offices of foreign companies are liable to register with local tax authorities irrespective of whether they are actually liable to pay any taxes or not.There are online links : https://tin.tin.nsdl.com/pan/index.html for Income Tax registration. For other taxes, local office of the tax authority has to be visited for registration. You have to fill in the required forms and submit to the local office of the Tax Authorities.
ItalyYes, there is a difference between a permanent establishment and a foreign VAT entrepeneur.
A permanent establishment in Italy maust always register for VAT purposes.
A foreign VAT entrepeneur without a permanent establishment in Italy has to register for VAT purposese only in some specific situations (for exemple if a foreign entrepeneur sells real estate to an individual or if a foreign entrepeneur provides a service taxable in Italy to an another foreign entrepeneur).
This is the link:
http://www1.agenziaentrate.gov.it/inglese/vat_utilities/vat_identification.htm
there you can find the forms in English but you can not register online.
Declaration must be submitted exclusively to the Revenue Agency’s - Pescara Operational
Centre - Via Rio Sparto, 21 - 65129 Pescara in the following ways:
- directly to the office (by a duly delegated person if necessary);
– by registered post
 You have to use the same form to derigister, submitted to the Revenue Agency, but declaration of cessation of activity may be submitted electronically, either directly or through authorised representatives
JapanYes, there is a difference.
If you have a permanent establishment in Japan you have to register for VAT purposes in Japan.

Even without a permanent establishment in Japan you have to register for VAT purposes in Japan for VAT tax return propose.
No online registration possible. Should be done with tax office in Japan.You have to inform the tax authorities in writing.
LuxembourgYes there is.
In case a permanent establishment exists in Luxembourg you have to register for VAT purposes. If intangible services are provided by a VAT entrepreneur from a EU country reverse mechanism applies. There are some exceptions for registration for some services, i.e. for services connected with immovable property you have to register in the place where the immovable property is located.
No online registration possible. A initial declaration needs to be sent to VAT authorities.Inform the tax authorities in writing.
MexicoYes, there is a difference. A non resident could be liable for VAT, even if it does not have a permanent establishment in Mexico. A foreign company should register as VAT payer if it carries out in Mexico professional activities (for example, if a company resident in a treaty country renders services in Mexico for a period of less than 183 days, it would not have a permanent establishment, but would have to register for VAT purposes). In case of sales or lease of goods that do not generate permanent establishment, VAT withholding applies and the foreign resident should not need to register for VAT purposes.No online registration possible. There are no forms available in English, but some English information might be available in the following link: http://www.sat.gob.mxInform the authorities in writting.
PolandYes. Polish VAT law uses the term fixed establishment, not a permanent establishment.
Fixed establishment should be understood as explained in Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax.
The Polish VAT law defines VAT taxable person as any legal person, entity without legal personality and private individual who is independently engaged in a business activity regardless of the purpose and result of this activity. "Business activity" has been specifically defined as the conducting of any manufacturing, trading or service activities, including exploitation of natural resources and farming. Also included is the case where, due to a change of intention, an occasional activity becomes a permanent one. Business activity also covers use of the goods and/or intangibles of the business for consideration.
When place of supply for supplied services is in Poland, foreign business usually meets the criteria of Polish VAT taxable person. However, as long as service recipient is liable to account for VAT under a reverse charge mechanism, foreign taxable person does not have to register for Polish VAT. In most cases the reverse charge would be applicable.
The registration forms (VAT-R and NIP 2) should be filed in hard copies with the tax authorities together with attachments, if applicable.

The forms are available in Polish and should be completed in Polish. The VAT-R form can be found at the following address:
http://www.mf.gov.pl/dokument.php?const=3&dzial=151&id=260222

The NIP 2 form can be downloaded from the following address:
http://www.mf.gov.pl/dokument.php?const=3&dzial=151&id=27892&typ=news
The registration forms must be completed and together with required attachment filed with tax authorities in hard copies.
PortugalYes there is.
If you have a permanent establishment in Portugal you have to register for VAT and income tax purposes in Portugal. However, if you don´t have a permanent establishment in Portugal, and if you perform some kind of service, subject to VAT in Portugal, and if the provider is not from the UE, it must have a tax representative in Portugal, that will deliver the periodic VAT forms and pay the VAT tax to the Portuguese tax authorities.
You must require legal registration (the link in portguese is http://www.irn.mj.pt/IRN/sections/irn/a_registral/servicos-externos-docs/impressos/rnpc/impressos-rnpc/modelo2) and the tax registration (the link in Portuguese is http://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/modelos_formularios/declaracoes_cadastrais/). These two processes must be submitted personaly. You must inform the tax authorities in writing (there is a specific form).
RomaniaYes. If you have a permanent establishment in Romania, it implies you carry on activities that are deemed sourced in Romania, thus a VAT registration is needed. As an add on, irrespective of whether you have or not a permanent establishment, if you carry on taxable operations, that are deemed sourced in Romania you have to register for VAT purposes and charge Romanian VAT on the invoices. The main condition to register for VAT purposes in Romania are the taxable operations deemed sourced in Romania. The registration in Romania is done directly with the Tax Authorities by submitting a file constisting of a standard request and aditional explanatory documents depending on the case. No on-line registration is available. The documents have to be submitted in Romanian, including the standard request.The deregistration is done by submitting a standard request and a clear from debts certificate showing that you do not have any debts toward the State Budget.
RussiaVAT is payable irrespective of the existence of permanent establishment, since VAT payers are organizations, which subject to Art. 11 TC RF are legal entities incorporated in accordance with the law of the Russian Federation (Russian organizations), as well as foreign legal entities, companies and other corporate units, having civil legal capacity, incorporated in accordance with the law of foreign countries, international organizations, branches and representative offices of the above foreign entities and international organizations established on the territory of the Russian Federation (foreign organizations).
The only difference is that if there is a permanent establishment in Russia, VAT is paid by a foreign organization independantly; if there is not, then VAT is withheld by the tax agent - the Russian purchaser.
But in both cases a foreign advisor is the taxpayer.
 Registration is carried out by way of submission to the tax body of filled-in application with the documents attached.
The application forms are only in Russian.
Documents are submitted in Russian lnguage or in a foreign language with the notarized translation into Russian.
No online registration is possible. The application forms are found at: http://www.nalog.ru
Deregistration is carried out by way of submission to the tax body of application for deregistration with attachment of necessary documents.
Non-submission by a foreign organization of tax returns and the absense of operations with the organization's bank accounts during the last 18 months entails automatic deregistration.
SpainYes, there is a difference. In case that the foreign company has a permanent establishment in Spain (e.g. an office, a warehouse or a buliding site with a duration of more then 12 months) it is obliged to register for VAT in Spain. However a foreign company may need to register in Spain without having any permanent establishment, if it is providing services subject to Spanish VAT and the reverse charge mechanism cannot be applied (e.g. if the recipient of the service is not established in Spain or is a private individual). The foreign company has to file form 036 with a certification of the commercial register of its country of residence and a power of attorney on behalf of the person signing the form. The web page of the Spanish tax office is: www.aeat.esYou have to inform the tax office using again form 036.
SwitzerlandYes, there is a difference. A permanent establishement of the abroad enterpreneur in Switzerland can makes the servives liable to Swiss VAT if the amount is higher than CHF 100'000.-/year. Without having a permanent establishment the entrepreneur is not taxable in Switzerland.There is a link on www.estv.admin.ch with information in english but the registration paper will not sent abroad an the entrepreneur needs the support of a Swiss Tax Representative.You have to inform the Swiss Tax Authorities per mail and you will get a formular to deregister.
The NetherlandsThere is no difference between a foreign company with a PE and a domestic entrepreneurNo online registration is available. Registration is with paper forms. By informing the competent tax office by letter (can be done by the service provider)
United KingdomThe term “entrepreneur” is not used in VAT terminology in the UK. There is, however, a distinction between: on the one hand an overseas business which has a business establishment in the UK which must be registered for VAT in the UK at the address of its principal place of business; and on the other hand an overseas trader (officially referred to as a ‘non-established taxable person’) who does not have a business establishment in the UK, is not normally resident in the UK, and (if a company) is not incorporated in the UK. A ‘non-established taxable person’ (‘NETP’) may appoint a UK representative to be responsible for his VAT liability. Such a UK representative would be liable to the UK VAT authorities for VAT owing. If such a representative is not appointed, the NETP must register directly in the UK if the taxable supplies exceed the current UK limit. Such a registration is done directly with a special unit in Aberdeen. The address is: HMRC Non-Established Taxable Persons Unit,Ruby House, Ruby Place, ABERDEEN, AB10 1ZP Tel: 0044 1224 404807 or 404818. No online registration is possible. But the registration form to be completed and sent to the above Unit can be downloaded at http://www.hmrc.gov.uk/vat/start/how-to-register.htm at the relevant section dealing with those doing business internationally.Complete form VAT 7 and send within 30 days of the reason for cancellation arising to the appropriate tax office (for NETPs usually the address above)
US - ConnecticutIf taxable services are performed within the state, it would be subject to sales or use taxes. The rules for imposition of income or franchise taxes may require additional physical presence in order to have the provider subject thereto. CT recently changed its rules with respect to post 2010 tax years. Under the revised statute, income taxes may be imposed on US companies that have "substantial economic presence" in CT which may merely depend on the frequency of sales made into the state regardless of physical presence. Different nexus rules may apply to out of state vendors for sales tax collection purposes.File Form REG-1 with CT Dept. of Revenue http://www.ct.gov/drs/site/default.asp Complete the back of sales tax Certificate of Authority and attach to the final sales and use tax return then mail to the address indicated on the sales tax return form.
US - FloridaIn general, sales taxes are collected by the merchant and added to the sales price. If a consumer purchases a product in a transaction that does not trigger sales tax, such as an internet purchase, the consumer is typically required to collect use tax, the closes equivalent in the U.S. to a VAT reverse charge.For a foreign company to do business in any state (50 states and the District of Columbia) it must register with the applicable state division of corporations. Registration to conduct business typically triggers potential sales tax obligations. For sales and income tax purposes, deregistration requires a relinquishment of the right to conduct business within the state. Forms must be filed and final tax returns for state income tax must be submitted and are often subject to immediate examination or review. The procedure varies from state to state.
US - New JerseyIf taxable services are performed within the state, it would be subject to sales or use taxes. The rules for imposition of income or franchise taxes may require additional physical presence in order to have the provider subject thereto. NJ recently won a case which limited the amount of physical presence required to be subjected to income taxes. Different nexus rules may apply to out of state vendors for sales tax collection purposes.File Form NJ-REG with NJ Dept. of Treasury http://www.state.nj.us/treasury/taxation File Form NJ-REG -C-L for proprietorship/partnership or NJ-REG-C-EA for corporation on-line or by mail.
US - New YorkIf taxable services are performed within the state, it would be subject to sales or use taxes. The rules for imposition of income or franchise taxes may require additional physical presence in order to have the provider subject thereto. Different nexus rules may apply to out of state vendors for sales tax collection purposes.File Form DTF-17 with NY Dept. of Revenue http://www.tax.ny.gov 1) On-line filing: Use "Taxpayer Service Center ( TSC-BUS) website and look for "Close Business or Tax types" under business profile if on-line access has been established 2) By -mail: complete the back of sales tax permit card and attach to the final sales and use tax return then mail to the address indicated on the sales tax return form.
US - North CarolinaIf you are doing business in the United States where you are using assets in the U.S. or held for use in the U.S. If you do this then you are subject to the income tax rules in the U.S. North Carolina has the same rules in that you must be in the state doing some sort of business to create "nexus" such that you have to file a return for income taxes. North Carolina requires all businesses that want to do business in the state to register to do business.To register in the U.S. you have to apply for a identification number. North Carolina requires that the business apply online with the Secretary of State for a Certificate of Authority. N/A
US - PennsylvaniaYes. All corporations and limited liability companies (LLC) formed under either PA law or under the laws of another state are required to pay capital stock/foreign franchise tax on income apportioned to PA, based on a three-factor formula of payroll, sales and property. All corporations, except S-Corporations, are subject to corporate net income tax on income apportioned to PA using the same factors. For sales and use tax purposes, the services are presumed to be subject to PA sales tax if the delivery or benefit of the service occurs in the state.Prior to providing services, one must apply for a license with the PA Department of Revenue by registering online using the PA Open for Business Web site at http://www.paopen4business.state.pa.us or by completing a paper PA Enterprise Registration Form (PA-100). Sales Tax licenses must be renewed every five years a. Fill out Form REV-1706, Business/Account Cancellation Form, or log into e-TIDES and click on "enterprise maintenance" at http://www.etides.state.pa.us
 Do you have a special relief that companies which do not exceed a certain amount of total sales per year (small businesses) do not have to register for VAT purposes?If yes, how much is the amount of total sales (or equivalent) per year to exceed the status of a small business?Is that rule applicable for foreign companies that are not located in Germany as well?What is the VAT/sales/withholding tax rate for such services in your country?
Australia yes GST registration is not compulsory for companies with a GST turnover of $75,000 or less ($150,000 or less for non profit organisations).

Note, if you are not registered for GST, you are not eligible to claim input tax credits on creditable acquisitions. 
 GST registration is only required for those companies carrying on an enterprise in Australia.

If the company does not have a permanent establishment in Australia, GST registration is not required. 
 10%
Austria yes Entrepreneurs whose turnover do not exceed 36.000 €/year are tax exempt. In this case input tax deduction is denied.
These entrepreneurs have the right to choose taxation according to the general rules with input tax deduction.
 No, this rule is only applicable for entrepreneurs located in Austrian. 20%
Germany yes Entrepreneurs whose turnover (plus the respective apportioned value-added tax) has not exceeded 17,500 € in the previous calendar year and will most likely not exceed 50,000 € in the current year (small entrepreneur/business), do not need to pay value-added tax. As a result, they are not allowed to charge VAT in the invoice. The right to deduct the billed input tax is, however, denied these small companies of the denial of the input tax deduction, the special regulation for the small undertakings can have an unfavourable effect. The law therefore grants them the option of waiving the special regulation and to choose taxation according to the general rules. They are then tied to the waiver for 5 years. No, application is limited to entrepreneurs located in Germany, (but this rule could be violating EU law). 19%
Greece yesForeign entrepreneurs whose turnover do not exceed 35.000 €/year are tax exempt. In this case input tax deduction is denied.  23%
Hong Kong    
India YesFor Service Tax - various limits for various categories of Services For VAT Registration - limit is INR 500,000 (approx. € 7,500) Yes it is applicable to all Service Tax to be borne by the Service Recipient is 10.30%. Witholding Tax to be deducted are various depending on the DTAA, and if the foreign consultant does not have an Income Tax Registration number, then minimum 20%
Italy yesPrivate Entrepreneurs or Consultants whose turnover does not exceed 30.000 €/year are tax exempt for five years. In this case input tax deduction is denied, but they have the right to choose ordinary taxaxtion according to general rules No, this rule is only applicable for entrepreneurs located in Italy. 20%
Japan yes Entrepreneurs whose turnover (plus the respective apportioned value-added tax) has not exceeded 10,000,000 yen in the fiscal year two years before. No, this rule is only applicable for entrepreneurs located in Japan. VAT : 5%
Withholding tax : 5 to 20%
Luxembourg Yes Yes according to Lux VAT law an entrepreneur whose turnover does not exceed 10.000 €/year is tax exempt. In this case input tax deduction is denied.
But entrepreneur keeps the choice to elect for a taxation according to the general rules with input tax deduction.
 No, this rule is only applicable for entrepreneurs located in Luxembourg. 15%
Mexico No.   
Poland Yes The threshold is PLN 150,000 per year (ca. EUR 38k). No. It only applies to businesses established in Poland. 0.23
Portugal yes Entrepreneurs with a turnover not exceeding 10.000 €/year are VAT exempt. In this case, input tax deduction is denied. Please note that, even in this case (tax exemption), you need to have a VAT register.
These entrepreneurs have the right to choose VAT taxation according to the general rules and, in this case, with input tax deduction.
 No, this rule is only applicable for entrepreneurs located in Portugal and only if they are not required to have accounting registers. VAT - 23% Withholding tax - 15%
Romania yes Legal entities having a turnover less than 35,000 EUR per year are VAT exempt. This implies that no deduction right is granted. There is an option acording to which above mentioned legal entities could register for VAT purposes even if the turnover is less than 35,000 EUR, with deduction right granted. It is applicable only to Romanian legal entities. 24%
RussiaThere is an exemption from the taxpayer's obligations. Organizations and individual entrepreneurs are exempt from VAT,
if during 3 previous consecutive calendar months the amount of their sales of goods (works, services) without tax has not exceeded RUR 2.000.000 in aggregate (Art. 145 TC RF).
 It is applicable to all organizations and individual entrepreneurs, the amount of sales of which meet the criteria mentioned above.
(The interpretation of the term "organization" is given in the answer in clause 4 of this questionnaire).
 18%
Spain yes Only for retail entrepeneurs that fulfill special requirements. In this case, the suppliers of the retail entrepeneurs have to charge a surcharge (normally 4%) on the normal VAT rate. The retail entrepeneur is not entitled to deduct VAT paid to its suppliers. No, this rule is only applicable for entrepreneurs established in Spain 18%
Switzerland yes Entrepreneurs whose turnover of taxable sales and services do not exceed 100'000 CHF/year are not taxable. But a not registered entrepreneur has not the right for tax deduction. Every entrepreneur (even from abroad) who has any taxable sales or services within Switzerland has the right to register. Yes, it is applicable if the entrepreneur froam abroad has within Switzerland any taxable service or sale. 8%
The NetherlandsNo, entrepreneurs who are not established or live in the Netherlands and there is no permanent establishment in the Netherlands from whereof the goods or services are rendered and the recipient of the good/services has a VAT ID number in the Netherlands the reverse charges is applicable as well, only based on a different article, article 12 Dutch VAT act. There are no thresholds.  This rule is written for foreign entrepreneurs 19%
United Kingdom Yes Businesses are generally not liable to register for VAT in the UK if their level of taxable supplies does not exceed the VAT registration threshold (currently £73,000). Taxable supplies are the supply of goods or services made in the UK and, for these purposes, also include the total value of those supplies that a business receives from overseas but is deemed to have been supplied by the business (as a recipient of those supplies) in the UK under the reverse charge procedure. Supplies in the UK specifically exempted from VAT (“exempt supplies”) are ignored in deciding if the registration threshold has been reached. Yes. Foreign incorporated companies that are not normally resident in the UK and not established in the UK would also be liable to register for VAT in the UK if their level of taxable supplies made in the UK exceeds the VAT registration threshold. However they will not be liable to register for UK VAT if their only UK supplies are in respect of consulting services on which the recipient of the service is required to account for the VAT under the reverse charge procedure in the UK. 20% on the recipient of the supplies.
US - Connecticut No NA NA 6.35%
US - FloridaFor sales tax purposes, typically the only relief available for small merchants is extend the length of the period within which a sales tax report must be filed and tax turned over. NOT APPLICABLENOT APPLICABLE As mentioned above, the rates of sales taxes in the U.S. varies from state to state and often from location to location within a state.
US - New Jersey No NA NA 7%
US - New York No NA NA 4% basic state rate plus local jurisdictions have assessed local taxes at rates between 3.5%-4.875%
US - North Carolina There is no minimum for the state of North Carolina. If you create nexus (generally physically present in the state) then you have to file. It is not based on volume of sales in the state but what is done. N/AN/A Federal - C corporation income tax rate ranges from 15% to 35%; Individual rates range from 10% to 35%. North Carolina: Sales tax rate – 6.75% to 7.25% depending on the county. Most counties are 6.75%
* Withholding rate on services by foreign persons – 4%
Payroll taxes – varies
Income tax rate:
• C corporations – 6.9%
• S corporations & LLC’s – based on personal income tax rates – ranges from 6% to 8.25%
US - Pennsylvania No NA NA The Pennsylvania sales tax rate is six (6%) percent. A one (1%) percent local tax is added to purchases made in Allegheny County and a two (2%) percent local tax is added to purchases made in Philadelphia.
 What is the statutory period of limitation for VAT liabilities?Can your firm provide support in registering other GGI member firms for VAT purposes in your country and how much would you approximately charge for that?Further comments you might like to make
Australia Amendment of activity statement :-
• 4 years after the due date of the activity statement for that period.

Adjustment events (e.g. change of purpose / intended use):-
• up to 10 years depending on the value of the purchase. 
 Yes. Lawler Chartered Accountants can assist with both the registration for GST and the preparation and lodgement of activity statements (report and pay GST).

The fee for GST registration starts from $1,000.

With regards to the preparation and lodgement of activity statements we charge on a time basis and the complexity of the business. 
 Australia has very strict registration and reporting requirements that must be complied with.
Austria 5 years, starting at the end of the year in which the VAT claim occurs.
If the VAT was not payd on purpose, it is 10 years.
 Yes, of course we can :-).
For the registration we charge up to 700 € (depending on the time needed), for the yearly VAT declarations also about 500 € to 700 € per year.
 
Germany 4 years, starting at end of year in which the VAT declaration was filed. If VAT declaration was not filed starting at the end of the third year following the year of the turnover (total of 7 years). Yes. Registration just for VAT purposes (without a permanent establishment in Germany) will be about 500 € to 1,000 € and preparation of regular VAT declarations about 500 € to 1,000 € per year. Please note that German tax authorities usually check whether the foreign entrepreneur has a permanent establishment in Germany or not. Therefore it is not advisable for foreigners to perform registration themselves. Help with negotiating with the tax authorities will be charged according to time-expenditure.
Greece 3 years, starting at end of year in which the VAT year's declaration was filed. Yes. Registration just for VAT purposes (without a permanent establishment in Greece) will be about 850 € to 1,250 € and preparation of regular VAT declarations about 600 € to 1,100 € per year depending on the mass of the bookkeeping's needs. Please note that Greek tax authorities usually will check whether the foreign entrepreneur has a permanent establishment in our country or not, during the first tax audit they will perform. Therefore it is not advisable for foreigners to perform registration themselves (without asking a competent tax advisor). Help with this tax issue shall be charged separately.
Hong Kong   
India Though there is no specifically written period, generally assumed 5 years starting from the end of the year in which returns are filed. In case of wilful default, 7 years. Yes. Registration fees for Service Tax will be about INR 20,000 to INR 50,000 based on the case. Registration fees for VAT will be the same. Compliance fees will be from INR 30,000 p.a. to INR 90,000 p.a. based on volume of transactions. Please note that in India, Indirect taxes like Service Tax and VAT are state government matters, therefore each state may have different processes and rates. Its best to always go through a professional for obtaining registration, advice on rates of tax and compliances.
Italy 4 years, starting at end of year in which the VAT declaration was filed (total of 5 years from the end of the taxable year). If VAT declaration was not filed, 6 year from the end of the taxable year Yes. Registration for VAT purposes will be about 500 € to 1.000 € and preparation of regular VAT declarations about 500 € to 1.000 € per year. Before registering for VAT purposes foreign entrepreneurs must be aware of the strict VAT refund policy of Italian Tax Office and a check of the situation referring to income taxes seems almost always necessary.
Japan 5 years, starting at the end of the year in which the VAT claim occurs.
If the VAT was not paid on purpose, it is 7 years.
 Yes. 
Luxembourg 5 years, starting at the end of the year in which the VAT claim occurs. Yes. Registration just for VAT purposes will be about 350 € and preparation of regular VAT declarations will be on time spent basis (100€ to 250€ per hour) with a minimum amount of 500€ per year. 
Mexico 5 years, starting at the month in which the return was filled. If the return was not filed, having the obligation to file it, the statutory period is 10 years. Yes. Registration for VAT purposes, without a permanent establishment in Mexico would be about US$500 to US$1,000. For regular monthly calculations depends on the monthly operations, but should not exceed of US$1,000. Please consider that registration should occur when the consultant has phisicall presence in Mexico. If service is render abroad, there is not obligation to register. Mexican tax authorities still have difficulties to understand that it is possible to be liable for VAT purposes, without having a permanent establishment. For the particularities of each rule, foreign residents should obtain local advise.
Poland 5 years from the end of the year when the VAT was due.

It does not matter whether or not VAT return was filed with tax authorities.
 Yes.

The registration fee for EU and nonEU businesses is from EUR 800 to 1,000 (plus VAT if applicable).

Fee for VAT compliance depends among others on the number of documents. As nonEU business must act through the fiscal representative the VAT compliance fee would be higher compared to EU businesses, as fiscal rep is jointly responsible for VAT that is due.
 
Portugal 4 years, starting from the year following that in wich the VAT tax becomes chargeable. Yes. Registration for VAT purposes (without a permanent establishment in Portugal) will be about 500€ to 1.000€ and preparation of regular VAT declarations depends on the volume of trades in Portugal (about 500€ to 1.000€ per year). 
Romania 5 years comencing with the end of the year in which the liability occurs Yes. We already did that. For the VAT registration we charge up to 850 EUR including opening the bank account for non-resident. For the monthly VAT returns including payment documents and drafting the VAT ledgers we charge 250 EUR/month. 
Russia The period of limitation for VAT liabilities is 3 years starting at the following day after expiry of the respective quarter. We can provide support in registering permanent establishments in RF (registration only for VAT purposes without permanent establishment is not provided by the law).
The cost of full set of services in opening representative office in the Russian Federation (including assistance in accreditation and registration with the tax body) is about RUR 100,000.
 Please note, if a foreign advisor intends to provide services through its subdivision in Russia on the regular basis, then such activities will lead to establishment of permanent establishment, and therefore the obligation to get registered with the tax body. Registration with the tax body is carried out irrespective of the emergence of obligations on payment of taxes and duties.
Spain 4 years, starting from the date when the tax return should have been filed. Yes. We charge a fee of 700 € for the registration and a yearly fee between 1.000 € and 2.000 € for the preparation and filling of VAT returns, depending of the complexity of business. 
Switzerland 5 years. Yes. An entrepreneur from abroad without fixed establishment in Switzerland need the support of a Swiss tax representative.
The Netherlands 5 years, starting at year end Based on the answers above no registration is necessary in the Netherlands 
United Kingdom 4 years generally for under- or overpayments. 20 years for failure to notify liability to register. All 3 of our firms can provide this service. The charge will vary according to the complexity of the registration. For a simple registration the charge will be around €500. However, where the company applying for registration in the UK does not have a physical presence, the UK tax authorities may request a substantial amount of additional information. In this event, the charge will be somewhat higher. For the preparation and filing of quarterly VAT returns, from €600 per annum. 
US - Connecticut 3 years from date return filed. There is no statute of limitations if no return was filed of if filed return was willfully false or fraudulent. Yes, fees would depend on complexity of business(es) CT does not participate in the Streamlined Sales and Use tax Agreement
US - Florida For sales tax purposes, the period varies from state to state. NOT APPLICABLE In the U.S., the obligation to collect sales tax within a state requires two factors for the merchant – a presence in the state as defined by state law and a transaction within the state.
US - New Jersey 4 years from date return filed. There is no statute of limitations if no return was filed of if filed return was willfully false or fraudulent. Yes, fees would depend on complexity of business(es) NJ is a member state of Streamlined Sales and Use tax Agreement
US - New York 3 years from date return filed. There is no statute of limitations if no return was filed of if filed return was willfully false or fraudulent. Yes, fees would depend on complexity of business(es) NY is an advisor state (can participate but cannot vote on interstate issues) of Streamlined Sales and Use tax Agreement
US - North Carolina Federal - 3 years from time of filing of income tax return. If no return is filed then the statute of limitations does not start to run. North Carolina - Statute of limitations:

a. Sales taxes – 3 years
b. Withholding Taxes – 3 years
c. Payroll taxes – 3 years
d. Income Taxes – 3 years
 Yes we can. 
US - Pennsylvania 3 years from date return filed. There is no statute of limitations if no return was filed of if filed return was willfully false or fraudulent. Yes, fees would depend on complexity of business(es) a. Pennsylvania has entered into sales-use tax border audit agreements with New York, Ohio, and West Virginia. These border audit agreements allow Pennsylvania and each of these other states to share sales-use tax audit information and lists of customers who have purchased items but have not paid sales-use tax to either state. These agreements are meant to reach untaxed services within the respective states and are part of a three-pronged program designed to:(1) license firms which should collect sales taxes; (2) bill use tax to customers who have not paid sales tax and (3) educate taxpayers about their use tax responsibilities.
 Further comments you might like to makeLatest UpdateContact Person
Australia Australia has very strict registration and reporting requirements that must be complied with.29 July 2011 Lawler Partners Pty Limited
Darren Shone
dshone@lawlerpartners.com.au

Lawler Hacketts Pty Limited
Anneleis Jackson
anneleis.jackson@lawlerhacketts.com.au
Austria 28 June 2011 Heller Consult Tax & Business Solutions Ltd. Vienna
Isabelle Starkbaum
i.starkbaum@hellercosult.com
Germany Please note that German tax authorities usually check whether the foreign entrepreneur has a permanent establishment in Germany or not. Therefore it is not advisable for foreigners to perform registration themselves. Help with negotiating with the tax authorities will be charged according to time-expenditure.27 June 2011 Benefitax GmbH
Steuerberatungsgesellschaft, Wirtschaftsprüfungsellschaft
Oliver Biernat
o.biernat@benefitax.de
Greece Please note that Greek tax authorities usually will check whether the foreign entrepreneur has a permanent establishment in our country or not, during the first tax audit they will perform. Therefore it is not advisable for foreigners to perform registration themselves (without asking a competent tax advisor). Help with this tax issue shall be charged separately.11 July 2011 Dinamiki Ltd. Auditors - Consultants
Spyridon Michopoulos
michopoulos.spyridon@dinamiki.com
Hong Kong 29 June 2011 Wong Brothers & Co.
Certified Public Accountants
Ricky W.P. Wong
rickywong@wongbros.com.hk
India Please note that in India, Indirect taxes like Service Tax and VAT are state government matters, therefore each state may have different processes and rates. Its best to always go through a professional for obtaining registration, advice on rates of tax and compliances.09 July 2011 M.L. Bhuwania & Co.
Chartered Accountants
Ashish Bairagra
ashish@mlbca.in
Italy Before registering for VAT purposes foreign entrepreneurs must be aware of the strict VAT refund policy of Italian Tax Office and a check of the situation referring to income taxes seems almost always necessary.29 July 2011 COMMA 10 – Commercialisti & Avvocati
Dr. Sergio Finulli
sergio.finulli@comma10.it
Japan Before registering for VAT purposes foreign entrepreneurs must be aware of the strict VAT refund policy of Italian Tax Office and a check of the situation referring to income taxes seems almost always necessary.28 June 2011 IDEA International Accounting Office
Haruki Yoshida
hyoshida@ideahp.com
Luxembourg 23 July 2011 GT Fiduciaires SA
Charles Altwies
charles.altwies@gtf.lu
Mexico Mexican tax authorities still have difficulties to understand that it is possible to be liable for VAT purposes, without having a permanent establishment. For the particularities of each rule, foreign residents should obtain local advise.29 July 2011 ew Corporate Approach, S.C.
Rodolfo Sánchez
rodolfo.sanchez@nca.com.mx
Poland 11 July 2011 EFS Group Sp. z o.o.
Jacek Buziewski
jacek.buziewski@efsgroup.eu
Portugal  29 July 2011 Pontes, Baptista & Associados
Paula Garcia
pgarcia@pb-sroc.com
Romania  01 August 2011 Mirus Advisers SRL
Raluca Tutu
traluca@mirus-group.eu
Russia Please note, if a foreign advisor intends to provide services through its subdivision in Russia on the regular basis, then such activities will lead to establishment of permanent establishment, and therefore the obligation to get registered with the tax body. Registration with the tax body is carried out irrespective of the emergence of obligations on payment of taxes and duties. 15 August 2011 Yakovlev & Partners Law Office
Ulyana Punanova
ulyana@matec.ru
Spain  31 August 2011 Ficesa Treuhand S.A.P.
Auditores y Asesores Fiscales
Carlos Frühbeck
fruhbeck@ficesa.es
Switzerland An entrepreneur from abroad without fixed establishment in Switzerland need the support of a Swiss tax representative. 21 Octobre 2011 Walser & Partner AG Freienbach
Abdullah Demir
abdullah.demir@walserpartner.ch
The Netherlands  04 August 2011 De Keijzer Nipius & Co Accountants B.V.
Ralph Bolten
rbo@dknco.nl
United Kingdom 31 August 2011 Lawrence Grant Chartered Accountants
Graham Busch
graham@lawrencegrant.co.uk

Citroen Wells Chartered Accountants
Henry Charles
henry.charles@citroenwells.co.uk

Haines Watts
Stephen Edwards
sedwards@hwca.com
US - Connecticut CT does not participate in the Streamlined Sales and Use tax Agreement 01 August 2011 EisnerLubin LLP
Mun-Wei Shieh
mshieh@eisnerlubin.com

Robert Simon
rsimon@eisnerlubin.com
US - Florida In the U.S., the obligation to collect sales tax within a state requires two factors for the merchant – a presence in the state as defined by state law and a transaction within the state. 09 July 2011 Cantor & Webb P.A.
Steven L. Cantor
steve@cantorwebb.com

The Ruchelman Law Firm
Stanley C. Ruchelman
ruchelman@ruchelaw.com
US - New Jersey NJ is a member state of Streamlined Sales and Use tax Agreement 01 August 2011EisnerLubin LLP
Mun-Wei Shieh
mshieh@eisnerlubin.com

Robert Simon
rsimon@eisnerlubin.com
US - New York NY is an advisor state (can participate but cannot vote on interstate issues) of Streamlined Sales and Use tax Agreement 01 August 2011 EisnerLubin LLP
Mun-Wei Shieh
mshieh@eisnerlubin.com

Robert Simon
rsimon@eisnerlubin.com
US - North Carolina  12 August 2011 Stancil & Company
Scott Hensley
shensley@stancilcpa.com
US - Pennsylvania a. Pennsylvania has entered into sales-use tax border audit agreements with New York, Ohio, and West Virginia. These border audit agreements allow Pennsylvania and each of these other states to share sales-use tax audit information and lists of customers who have purchased items but have not paid sales-use tax to either state. These agreements are meant to reach untaxed services within the respective states and are part of a three-pronged program designed to:(1) license firms which should collect sales taxes; (2) bill use tax to customers who have not paid sales tax and (3) educate taxpayers about their use tax responsibilities. 01 August 2011Drucker & Scaccetti, P.C.
Ronald H. Drucker
rdrucker@dscpas.com

Steven Braun
sbraun@dscpas.com

Whilst every effort has been made to ensure accuracy, information and data contained in this schedule may not be up-to-date or comprehensive enough.  Recipients and/or readers are therefore advised to seek professional guidance and formal advice and should not act or advise their clients purely on the basis of the information contained herein