Goods purchased before VAT registration and sold after VAT registration.

Goods purchased before VAT registration and sold after VAT registration.

Question:
Hello!
I do e-commerce - clothes, shoes, etc.
I registered for VAT - art.-100, para, 1 on September 15, 2022.
I have received deliveries - VOP, before registration with VAT charged and paid from Italy.
The delivery was made on the basis of orders submitted by customers/individuals/ on 30.08.2022 - 05.09.2022. The payments were made after the registration on 17.09.2022, which leads to the charging of VAT.
Can I use the VAT paid on the delivery? Is a protocol under Art. 117 drawn up and included in the purchase journal and the sales journal? Can another document be drawn up to avoid paying VAT twice.
Thanks in advance!

VAT, Goods, VAT, delivery, self-assessment of VAT, accounting services, Varna, Ruse, Plovdiv, Burgas, Sofia
Answer:
Hello,
In the event that on the date of execution of the VAT, your Company was not registered for VAT, you do not have the obligation to draw up a protocol for self-assessment of VAT (respectively, to pay VAT), as well as to include any information regarding this transaction in your VAT journals.
Also, you cannot recover the VAT that was included in your Italian supplier's invoice and that you have wisely paid.
Your commitment to VAT on this transaction has ended with the payment of the invoice to the supplier from Italy.
We hope we have been helpful!
Greetings!




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