lukeredpath
Joined 15 years ago
Joined 15 years ago
In the last few years I've seen this start to change and now it seems a bit like "ARCHITECTURE ALL THE THINGS!!!". We're in a period of trying out new ideas and figuring out what works and what doesn't.
Give it a few more years and these ideas will start to mature.
This works because tips and gratuities are not considered taxable consideration for VAT purposes and therefore outside the scope of VAT. It has to be a genuine tip though - i.e. voluntary, no minimum or recommended amount and not a condition of purchase.
There is a platform out there that lets you sell things under this model but I can't remember it's name.
Businesses could choose to register in each state or a single one using the VoES (VAT on e-services) system. These rules have been in place since 2003.
However I imagine that a lot of non-EU companies didn't bother with this either out of ignorance or simply because they didn't care or thought it could be enforced.
Under these new rules, MOSS replaces VoES but it's practically the same thing. This mostly affects EU businesses who now have to charge the rate where the customer belongs, not where the supplier belongs.
For the record, here's the HMRC (UK revenue service) explanation of the special VoES scheme that's been around for ages:
http://webarchive.nationalarchives.gov.uk/20120128212010/htt...
Rather than registering in each EU country, they could register in one country and use the VoES system to submit their returns.
It was because of this ruling that big companies like Amazon found a workaround by setting up subsidiaries in countries with low VAT rates like Luxembourg and sold their goods from there. This meant they could charge Lux VAT instead of the customer country's VAT rate.
This obviously gave them an unfair advantage not only over local businesses but also non-EU businesses that used the VoES system.
In effect these new rules change little for non EU businesses. The VoES system is being retired in favour of the new MOSS system which is effectively the same sort of thing, only now, ALL businesses including those in the EU, have to charge local VAT when selling digital services to the EU.
For e big companies like Amazon, this closes a loophole. For those who were correctly charging VAT under the VoES system, nothing much changes. For those non-EU companies who were chose not to comply with the 2002 rules, well I'd imagine they will continue to not bother. And those who were ignorant of them (many I'm sure) might now be a bit more aware.
But of course the businesses it affects the most are small EU businesses who now have to charge different rates of VAT or use MOSS when they didn't before.
https://github.com/songkick/rubium-ios
You can use it with Cucumber or Rspec or whatever.
If type-safety is that important, a custom collection class will enrich your domain model and be more obvious.
I know Pointfree do script their episodes but I can’t say I’ve ever noticed it in any detrimental way.