Post by joita97022 on Jan 8, 2024 10:58:44 GMT
However this is not very often easy to determine. Diversions on this in issued tax interpretations and court judgments. This is very often related to showing the correct VAT rate on the invoice if the basic service and ancillary services are taxed at different rates or a question arises whether the invoice should be marked in the mandatory split payment mechanism. Transport service as a comprehensive service on the invoice Entrepreneurs often wonder how to properly include transport costs on a sales invoice.
We encourage you to read the article How to settle the costs of shipping goods which describes the topic in detail. A typical example of a comprehensive service was mentioned. In their tax interpretations tax authorities often take the view that the supply of goods with transport and packaging Phone Number List services should be treated as a comprehensive service that should not be divided into elements on the VAT invoice i.e. transport should not be listed separately.
This is the position of among others Director of the National no. KDIPT . . . . .RG of November or in interpretation no. KDIL EZ of October . Although it is impossible not to mention the Supreme Administrative Court's judgment ref. no. No. I FSK / of June in which the court is of the opinion that there are no provisions that would directly prohibit the entrepreneur from separately showing the supply of goods and transport services on the invoice. Service services as a comprehensive service on the invoice In the context of assessing the provision of a maintenance service as a comprehensive service the entrepreneur asked for an individual tax interpretation.
We encourage you to read the article How to settle the costs of shipping goods which describes the topic in detail. A typical example of a comprehensive service was mentioned. In their tax interpretations tax authorities often take the view that the supply of goods with transport and packaging Phone Number List services should be treated as a comprehensive service that should not be divided into elements on the VAT invoice i.e. transport should not be listed separately.
This is the position of among others Director of the National no. KDIPT . . . . .RG of November or in interpretation no. KDIL EZ of October . Although it is impossible not to mention the Supreme Administrative Court's judgment ref. no. No. I FSK / of June in which the court is of the opinion that there are no provisions that would directly prohibit the entrepreneur from separately showing the supply of goods and transport services on the invoice. Service services as a comprehensive service on the invoice In the context of assessing the provision of a maintenance service as a comprehensive service the entrepreneur asked for an individual tax interpretation.