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Re: Erklärung VAT / MWSt allgemein in Englisch
(I apologize for this collection of mistakes - unfortunately, I speak & write just something like an international pidgin; I would like to learn real English, maybe some day it will come true)
Regarding commercial US relations, it may be rather difficult to deal with VAT matters. The reason for this is not a matter of languages and communication, but due to the fact that in the US, there doesn't exist any VAT or similar taxation system at all.
Even if some dictionaries may quote US sales tax as possible translation for european VAT, this translation cannot be considered as equivalent. There is just one single state in the US, where export sales are exonerated from sales tax: Louisiana. Concerning the sophisticated european system of VAT due on sales, deduction of VAT on purchases, and calculation of fiscal debt by the balance of VAT due and deductible VAT on purchases, I do not see a way to explain it to a US partner, since he would stop you when you've finished only half of the necessary explanations, saying "Don't bother me...!"
However, I do not see any reason to explain to a commercial partner from the US the principles of european VAT taxation: For your partner, there is no difference between sales to a consumer or sales to an entrepreneur in the sense of european VAT legislation, since he cannot expect exoneration from the local sales tax in his state. On the other hand, the purchase orders that he passes to a partner in europe will always be exonerated from european VAT, no matter if he is consumer or entrepreneur in the sense of european VAT legislation.
The question may raise if an application of the system of european VAT taxation is needed on the level of interco budgeting and controlling tasks. In this context, I consider it as sufficient to explain that, due to the awful european VAT system, consumers use to calculate with "including VAT" prices, whereas on any level of production, distribution and sales up (or down) to final consumers level, there are just "excluding VAT" prices that have to be taken into account. Thus, it may be important to take into account that the definite price that is paid by a consumer is not equal to the turnover realized by the seller, but that the price paid by the consumer has to be divided by the rate of 1,16 (or 1,07) to find the turnover. Or by any other rate in case of any other state in europe. They must be crazy: Seems to be a new kind of blitz they have invented...
Vielleicht kannst Du hiermit was anfangen? Ich denke, das Problem ist eher sachlich als sprachlich bedingt. Sachlich hab ichs erklärt, sprachlich ist das Elaborat zum Abschuss freigegeben. Wobei mir natürlich eine positive Korrektur viel lieber wäre als der Abschuss.
Hallo Sian, wo bist Du? -- Elke??