VAT rateとは 意味・読み方・使い方

Under the directive, for transactions between non-EU businesses and EU consumers, companies will be required to register with a VAT authority in any one EU member state of their choice, and to levy a VAT at the rate applicable in the member state where the consumer of the service resides (place of consumption).例文帳に追加

当該指令の下では、EU 域外の事業者とEU 域内の消費者との間でデジタルコンテンツの取引が行われる場合、域外事業者はEU 加盟国のうちいずれか一国の税務当局に登録し、消費者の移住地に従ってVAT を価格に上乗せし、登録した国に納税する（消費地主義）。 - 経済産業省

People tend to regard these kinds of issues, including the policy to raise the consumption tax (VAT) rate, as issues of the government versus the citizens, but I think this is not the case. It is rather a distributional issue between today’s elderly and those in the future, an issue which relates to generational fairness.発音を聞く 例文帳に追加

消費税増税の問題を政府と国民の間の対立のように考える人がいるが、むしろ今日の高齢者と未来の高齢者の間の分配の問題、世代間の公平に関する問題と考えるべきだ。 - 財務省

There are concerns that non-EU companies with no establishment in the EU will face more onerous administrative and compliance costs than EU companies, because they would have to verify the locations of all purchasers and charge the appropriate VAT rate.例文帳に追加

このように、EU 域内事業者に比べ域内に拠点を設置していない域外事業者は、販売先の国毎の税率を計算し納入しなければならないなど、煩雑な事務作業負担が生じる可能性が高くなることが懸念される。 - 経済産業省