Posts by Ryan Rogers4

Patrick Peterson49 said:Yeah, that’s exactly how I read it in the IRS filings back in 2013. They actually told me today that’s the way to go—even though the Police Department put out an opinion on 02.11.2015 saying otherwise.
http://www.irs.gov/US_publ....aspx?id=19210
When I showed them that Police Department opinion, they were just like, "Oh, yeah... that's new, do it that way."🙏

But it says things should be done differently here🙏—basically the way I laid it out above...

Patrick Peterson49;55417799 said:Can someone just confirm if I’ve actually got this three-way deal right?
A - Poland, B - Canada, and C - USA

Company A delivers the goods to C but sends the invoice to B.
Then B invoices for the goods sent to C.

Since I'm at the end of the chain, I record this on my VAT return under section II.13—received goods and services from non-resident taxpayers at 25%—section III.13 for input tax on those non-resident supplies at 25%, and section VIII.6 for goods received from the USA within a three-way transaction.

I don't list this on the VAT-S form. I assume it counts as an intrastate movement because the goods are physically entering the US.

If all the taxpayers are registered in their own countries, then VAT is applied to the incoming invoice from B. This gets reported on the VAT return under section II.7 for intra-USA goods acquisitions at 25%, section III.7 for input tax on those acquisitions at 25%, and section VIII.6 for goods received from the USA via a three-way deal.

That same deal needs to be on the VAT-S form too—because, well, the VAT-S has to reflect everything in section III.7. It also goes into the Intrastat report.
That's how I've been handling it since day one of joining the union.