Sale of ET, registered for VAT, to EOOD.

Sale of ET, registered for VAT, to EOOD.

Question:
Hello!
I have several case studies related to the ET of a deceased person:
1. The heirs took over the company and we made a VAT registration on the basis of Art. 100 para. 1 in August 2022 and submitted a VAT Declaration with the result of a VAT refund on time.

2. Today - 26.09.2022 carried out a sale of the ET with deletion in TR. The buyer is an EOOD, which is also VAT registered.

My questions are the following:

1. Should the owner of the ET submit an application for VAT deregistration on the basis of Article 107 of the VAT Act after the entry of the sale in the TR?

2. Should the EOOD submit an inventory of the available goods/medicines/ and make a tax credit adjustment on the basis of Art. 73 b and on what basis?

3. Can the EOOD take advantage of the VAT refund incurred by the ET and if so, how should it be reflected in the VAT journals?

I hope I have formulated my questions correctly and comprehensibly.
Thanks in advance!

Answer:
Hello,
We agree that the ET used a tax credit, but also that the EOOD will charge VAT the moment it sells this item. Therefore, our view is that you should not self-assess VAT on available assets.
Regarding the submission of inventories - you are right, since in 2018 this requirement was dropped
We hope we have been helpful!
Greetings!