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kdeldycke / vat-rates

💸 {Digital,Cloud,Electronic,Online} Services VAT Rate Database
BSD 2-Clause "Simplified" License
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VAT area exclusions with low rates #5

Open timwhitlock opened 9 years ago

timwhitlock commented 9 years ago

Hi. I'm now using your data in my application. So many thanks!

Regarding the "low tax" regions of Guadeloupe, Martinique and Réunion. As far as I understood (which is not very well) these are excluded from the EU VAT area. Is this your understanding too?

I see you link to the same Wikipedia page I'd got my information from. HMRC also have this page which seems to imply I don't have to charge VAT in these countries.

If these countries are excluded but have non-zero rates, then perhaps the table needs a flag to indicate whether VAT is chargeable by vendors in EU member states?

Or perhaps I'm totally wrong and I should be charging 8.5% in these countries from the UK.

kdeldycke commented 9 years ago

Hmmm... I think these French territories requires application of low rate VAT but only for companies operating in France. Which is my case.

If you're based in UK, then you might have to exclude these areas entirely. I'll try to cross-check other source of informations about that case.

Now if it is confirmed, then I'll need to find another way to feature these territories in the CSV. I fear that I'll end up reimplementing yet another tax library in Python... :disappointed: Unless you have suggestions ?

timwhitlock commented 9 years ago

That makes sense. I suppose every nation has its home rules.

I don't know enough about the rules across Europe to suggest anything that works in all cases. Perhaps just make it clear to users of the library that they still need to know which countries they're obliged to, and it may not be all of them.

I my case the Isle of Man falls under my domestic obligations for GB and I'm exempt for both under our local threshold rules. As a UK business I should know that, and not just blindly implement the data.