Self-assessment of VAT with a protocol under Art.

Self-assessment of VAT with a protocol under Art.

 

Question:

Hello,

I would be very grateful if you could direct me how to solve the following cases.

I have purchase invoices (one service invoice and one invoice) from Australia as VAT numbers start with the EU. Such a number can not be verified as valid. Should I in this case be charged 20% VAT with a protocol under art. 117 in the two logs (on the principle of GP) or only in the sales log and actually pay VAT? Are service invoices and fees the same way?

The same question applies to a US service invoice. However, there is no VAT number there. Do I charge 20% VAT with a protocol under art. 117 in both diaries or only in sales and do I actually import it?

Thanks!

 

Answer:

Hello,

The answer to your question is in Art. 82, para 2 of the VAT Act - where the supplier is a taxable person who is not established on the territory of the country and the delivery is with a place of performance on the territory of the country and is taxable, the tax is required by the recipient of the delivery.

It is not specified anywhere whether the provider is from or outside the EU - the recipient of the service should self-assess VAT. Regarding the fee - you have to decide for yourself the nature of the fee and whether you can define where the transaction is at when paying that fee and what the payment is related to.

After you have deducted VAT with a protocol under Art. 117 and your registration under the VAT Act does not restrict you to the right to use a tax credit (you are not registered on the grounds of art. 97a, art. 99 and art. 100, para. 2) you include the issued protocols under art. 117 for self-assessment of VAT in both sales and purchase logs and you have the right to a tax credit.

We hope we have been helpful.

Greetings!