Notes on VAT & MWST

• If biller in Germany has a MWSt no, must quote it to payer in Germany & charge MWST. (IT)
• If biller in Germany has a MWST no, & payer in England has a VAT no, biller must quote the number, but not charge MWST. Question: does the biller need to obtain, store, mark on bill, etc the VAT number of the payer ? (ie in case payer fails to pay own tax authorities ? ) (IT)
• German doctors are exempt inside Germany ! ie a German doctor being billed from UK doesnt want to pay VAT. Dont know that this is resolved yet. (PS)
• Germans have 2 MWST numbers, a national & international. (PS) International gets dealt with somewhere in Saarland (IT)
• An English company just with non UK suppliers & customers was told way back, no need to file for VAT, or charge or be charged VAT or MWST (JS)
• Umsatz Steuer is a subset of MWST (MK < Acc.) Einfuhr Steuer is a subset of MWST (MK < Acc.)
• If you have a VAT number (which I don't have, not sure if that's connected to a GmBh in .de), your not supposed to have to pay VAT in the other country. If I buy something from say UK and I had a UmSt-number, the seller shouldn't put the VAT on the bill as far as I know. (PT)
• MWST 16% to 19% as of January 1, 2007 (SS < StB)
• UK VAT is 17.5% at Oct 2006