John Ward, Partner, Indirect Tax, Ernst & Young LLP, explains the VAT implications for multi-channel retailers
John Ward Partner Indirect Tax Ernst & Young LLP explains the VAT implications for multi-channel retailers
Historically high street retailers occupied predictable and constant space in the retail landscape. Customers visited stores entered into sales transactions and took away their purchases.
Mail order retailers on the other hand operated a different model. Some sold directly to their customers. Others operated through a network of agents responsible for collecting and placing orders on behalf of others and collecting and remitting payment. Agents earned commission in respect of payments made to the mail order company.
The traditional mail order model usually combines the supply of goods...
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John Ward, Partner, Indirect Tax, Ernst & Young LLP, explains the VAT implications for multi-channel retailers
John Ward Partner Indirect Tax Ernst & Young LLP explains the VAT implications for multi-channel retailers
Historically high street retailers occupied predictable and constant space in the retail landscape. Customers visited stores entered into sales transactions and took away their purchases.
Mail order retailers on the other hand operated a different model. Some sold directly to their customers. Others operated through a network of agents responsible for collecting and placing orders on behalf of others and collecting and remitting payment. Agents earned commission in respect of payments made to the mail order company.
The traditional mail order model usually combines the supply of goods...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
