{"id":12,"date":"2018-01-04T14:23:46","date_gmt":"2018-01-04T14:23:46","guid":{"rendered":"http:\/\/vatm8.com\/?post_type=product&#038;p=12"},"modified":"2018-02-14T15:38:25","modified_gmt":"2018-02-14T15:38:25","slug":"non-digital-product-one","status":"publish","type":"product","link":"https:\/\/vatm8.com\/?product=non-digital-product-one","title":{"rendered":"Non-Digital Product (shipped)"},"content":{"rendered":"<p>The new Place of Supply Rules will ensure that VAT is paid in the Member State of the final consumer, leading to a fairer distribution of tax revenues amongst EU Member States.\u00a0 This is scheduled to be introduced in 2021.<\/p>\n<p>At present, non-digitally delivered goods and services are dealt with under the VAT Rules operating where the Seller is based.<\/p>\n","protected":false},"excerpt":{"rendered":"<p><span style=\"color: #008000;\">Where the <strong>buyer<\/strong> is in the same EU State as the <strong>seller,\u00a0<\/strong>VAT is charged on all Business to Business (B2B) and Business to Consumer (B2C) sales at the rate applicable in that\u00a0EU State.<\/span><\/p>\n<p>Where the <strong>buyer<\/strong> is in a different EU State\u00a0to the <strong>seller, and the sale is B2B,\u00a0<\/strong><span style=\"text-decoration: underline;\">where the buyer can provide a valid VAT Number<\/span> the transaction is currently &#039;zero rated&#039; (the <strong>seller<\/strong> passes the responsibility for reporting the transaction to the <strong>buyer<\/strong>). <span style=\"color: #0000ff;\">When no valid VAT Number is provided then the VAT is charged at the rate applicable in the\u00a0<strong>seller&#039;s<\/strong> EU State.<\/span><\/p>\n<p>B2C sales, whether the <strong>buyer<\/strong> is in the same EU State as\u00a0the <strong>seller <\/strong>or another, are charged at the rate applicable in the\u00a0<strong>seller&#039;s<\/strong> EU State.<\/p>\n","protected":false},"featured_media":167,"comment_status":"open","ping_status":"closed","template":"","meta":{"spay_email":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"product_cat":[23],"product_tag":[],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[{"id":9,"url":"https:\/\/vatm8.com\/?product=digitally-delivered-product-one","url_meta":{"origin":12,"position":0},"title":"Digitally Delivered Product","date":"4th January 2018","format":false,"excerpt":"VAT is charged on all Business to Consumer (B2C) sales where the buyer is in a different EU State to the seller and\u00a0is charged at the rate applicable in the\u00a0buyer's EU State. VAT is charged on all Business to Business (B2B) sales, where the buyer is in a different EU\u2026","rel":"","context":"Similar post","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/vatm8.com\/wp-content\/uploads\/2018\/01\/trolly.png?fit=300%2C300&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]}],"_links":{"self":[{"href":"https:\/\/vatm8.com\/index.php?rest_route=\/wp\/v2\/product\/12"}],"collection":[{"href":"https:\/\/vatm8.com\/index.php?rest_route=\/wp\/v2\/product"}],"about":[{"href":"https:\/\/vatm8.com\/index.php?rest_route=\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/vatm8.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vatm8.com\/index.php?rest_route=\/wp\/v2\/media\/167"}],"wp:attachment":[{"href":"https:\/\/vatm8.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12"}],"wp:term":[{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/vatm8.com\/index.php?rest_route=%2Fwp%2Fv2%2Fproduct_cat&post=12"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/vatm8.com\/index.php?rest_route=%2Fwp%2Fv2%2Fproduct_tag&post=12"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}