Post by account_disabled on Nov 5, 2023 23:45:16 GMT -5
The registration application is submitted on the VAT-R form to the head of the tax office, but slightly different items will be marked on it. An active VAT taxpayer selects checkbox no. in part C. "Information on intra-Community transactions" Purchase of services - active VAT payer The exempt VAT taxpayer checks checkbox no. Purchase of services - VAT taxpayer exempt The registration process will be confirmed by the tax office, and the entrepreneur will receive information that.
He has been registered for VAT-EU. From the moment of registration philippines photo editor for VAT-EU, the entrepreneur should use the NIP-UE number, i.e. with the PL prefix, for the purposes of transactions related to the import of services. The holder of the NIP-EU tax identification number will be visible in VIES, which is the EU database of entrepreneurs registered for VAT-EU Import of services – VAT tax obligation As we have already established, the obligation to settle the import of services lies with the service recipient, i.e. the entrepreneur purchasing the service.
If we assume that the service is purchased by a Polish entrepreneur, he or she must know the rules for settling the import of services, and therefore, first of all, the moment when VAT tax liability arises. Establishment of tax liability – import of services Tax liability arises on general principles upon performance of the service, upon partial performance of the service for which payment was specified, upon receipt of all or part of the payment If the service is provided in billing periods, at the end of each period for which payment or settlement has been established until the service is completed.
He has been registered for VAT-EU. From the moment of registration philippines photo editor for VAT-EU, the entrepreneur should use the NIP-UE number, i.e. with the PL prefix, for the purposes of transactions related to the import of services. The holder of the NIP-EU tax identification number will be visible in VIES, which is the EU database of entrepreneurs registered for VAT-EU Import of services – VAT tax obligation As we have already established, the obligation to settle the import of services lies with the service recipient, i.e. the entrepreneur purchasing the service.
If we assume that the service is purchased by a Polish entrepreneur, he or she must know the rules for settling the import of services, and therefore, first of all, the moment when VAT tax liability arises. Establishment of tax liability – import of services Tax liability arises on general principles upon performance of the service, upon partial performance of the service for which payment was specified, upon receipt of all or part of the payment If the service is provided in billing periods, at the end of each period for which payment or settlement has been established until the service is completed.