RE: Why do you charge legal sales tax (VAT) for the registered toll despite I have already indicated the company´s VAT number?
in Payment and invoices
Mon Sep 08, 2014 10:41 am
With each account clearance you will receive an invoice from us which contains all settled toll transactions including the stated sales tax (VAT) of the country that charged the toll. For example, you will receive from us an Italian invoice for toll transactions registered in Italy, including a statement of 21% sales tax (VAT), or a French invoice including the registered French toll transactions with a statement of 19.6% sales tax (VAT). As toll in Europe is a property payment, i.e. it is not a movable commodity or service provision, European tax laws do not permit the application of a reverse charge. Instead, an international invoice must be issued. In this context, our service fees are seen as an ancillary service next to the principal service and must also include—like the toll transaction—international sales tax (VAT). Note: Toll is a tax in some countries and therefore it does not include any sales tax (VAT).