Common use of APPLICATION OF VAT Clause in Contracts

APPLICATION OF VAT. The onus shall be on the Contractor to ascertain the general conditions with regard to the application of VAT to translation services in the country in which he is resident for tax purposes or has his registered office. If the laws to which he is subject require the Contractor to pay VAT on fees received under this contract, he shall clearly indicate on the invoice the body to whom the translation services are rendered and show separately the fee and the amount of VAT payable. In such cases, payment to the Contractor shall also include the amount of VAT charged. In the case of translation services provided within the European Union, Contractors who are not liable to pay VAT on fees for such services shall include on the invoice the words ‘Exempt from VAT pursuant to Article 151(1)(aa) of Directive 2006/112/EC’.

APPLICATION OF VAT. ‌ The onus shall be on the Contractor to ascertain the general conditions with regard to the application of VAT to translation services in the country in which he is resident for tax purposes or has his registered office. If the laws to which he is subject require the Contractor to pay VAT on fees received under this contract, he shall clearly indicate on the invoice the body to whom the translation services are rendered and show separately the fee and the amount of VAT payable. In such cases, payment to the Contractor shall also include the amount of VAT charged. In the case of translation services provided within the European Union, Contractors who are not liable to pay VAT on fees for such services shall include on the invoice the words ‘Exempt from VAT pursuant to Article 151(1)(aa) of Directive 2006/112/EC’.