VAT 2014 (part 1) - VAT tax obligation 2014 part III
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Exports to third countries
The same rules apply to the export of goods as to domestic sales. Therefore, a tax liability arises when the goods are delivered. However, it should be borne in mind that when exporting goods, it will be important to determine the tax rate. The VAT Act indicates what requirements must be met in order for exports to be taxed at 0%.
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Art. 41 sec. 6 0% tax rate applies to the export of goods referred to in paragraph 1. 4 and 5, provided that the taxpayer, before the expiry of the deadline for submitting a tax return for a given tax period, has received a document confirming the export of goods outside the territory of the European Union. Article 41, sections 9a and 9b
If the taxpayer has received all or part of the payment before the delivery of the goods, the 0% tax rate on the export of goods shall apply to the payment received, provided that the goods are exported within 2 months from the end of the month in which the taxpayer received the payment, and the taxpayer within this period received the document referred to in paragraph 1. 6. The provisions of para. 7, 9 and 11 shall apply mutatis mutandis. The provision of paragraph 9a shall also apply if the goods are exported later than specified in paragraph 9a, provided that the export of goods at this later date is justified by the specificity of the implementation of this type of delivery, confirmed by the terms of delivery, which specify the date of exportation of the goods. |
The regulations regarding the export of goods do not distinguish between sales to companies or to natural persons who do not conduct business, therefore determining the moment of the tax obligation remains on the same principles.
WDT
The intra-Community supply of goods has been distinguished in terms of the specific moment when the tax obligation arises. With the exceptions specified in the Act, the tax obligation due to VAT arises upon the issuance of the invoice by the taxpayer (seller of the goods), but not later than on the 15th day of the month following the month in which the delivery was made. Here, too, one should remember to refer to the tax rate, which may be 0% only when the conditions specified in the act are met.
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Art. 42 sec. 1 The intra-community supply of goods is taxed at the 0% tax rate, provided that:
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As the definition of intra-Community supply does not include the sale of goods to EU contractors not engaged in the sale of goods to foreign private persons, the same rules as for domestic sales or referred to as mail order sales from the territory of the country will apply.Service import
The amendment to the VAT Act did not change the rules for determining the moment when a tax obligation arises when importing services. If the customer is liable to tax on account of the import of services, the tax liability arises at the moment of the service provision. It does not matter whether the invoice for the service has been received or not.
However, not always when purchasing services from EU countries, the entrepreneur will be obliged to pay the tax on this account. It is necessary to pay attention to the provisions defining the place of service provision.
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Art. 28b sec. 1 The place of supply of services in the case of providing services to the taxpayer of the >> company << is the place where the taxpayer who is the recipient of the service has its registered office. Watch out for exceptions! Examples:
Art. 28e. Place of supply of real estate services, including services provided by appraisers, real estate agents, accommodation services in hotels or similar functions, such as holiday centers or places intended for use as camping, use and use of real estate, and preparation and coordination services construction work, such as the services of architects and construction supervision, is the location of the property.
Art. 28f. 1. The place of supply of the transport of passengers is the place where the transport takes place, taking into account the distances traveled. 1a. Place of supply of goods transport services to the taxpayer: 1) having a registered office in the territory of the country, a permanent place of business for which these services are provided, and in the absence of such a seat of business or a permanent place of business, having a permanent place of residence or habitual residence in the territory of the country, if transport this is performed entirely outside the territory of the European Union, is a territory outside the territory of the European Union;
2) having a registered office in the territory of a third country, a permanent place of business for which these services are provided, and in the absence of such a seat of business or a permanent place of business, having a permanent place of residence or habitual residence in the territory of the third country, if the transport is performed entirely within the territory of the country, it is the territory of the country. 2. The place of supply of goods transport services to non-taxable entities is the place where the transport takes place, taking into account the distances covered, subject to paragraph 3. 3. The place where goods transport services begin and end respectively in the territory of two different Member States to non-taxable persons shall be the place where the transport of the goods begins. 4. The place of commencement of transport, referred to in sec. 3, means the place where the transport of goods actually begins, regardless of the distance traveled to the place where the goods are located. 5. The place where the transport ends, as referred to in sec. 3, means the place where the transport of goods actually ends.
Art. 28g. 1.The place of supply of admission services to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, and of ancillary services related to admission services to these events, provided to the taxpayer, is the place where the the events are actually taking place. 2. The place of the provision of services in the field of culture, art, sport, science, education, entertainment and similar services, such as fairs and exhibitions, and auxiliary services to these services, including the provision of services by the organizers of services in these fields, provided to entities non-taxable persons is the place where that activity is actually carried out.
Art. 28i. 1. The place of provision of restaurant and catering services is the place where the services are actually performed, subject to paragraph 2. 2. Where restaurant and catering services are actually performed on board ships, aircraft or trains during the part of the transport of passengers within the territory of the European Union, the place of supply of the services shall be the place where the transport of passengers begins.
Art. 28n. 1. In the case of the provision of tourism services referred to in Art. 119 paragraph. 1, the place of the provision of services is the place where the service provider has his registered office, subject to paragraph 2 and 3. 2. In the event that the tourism services referred to in Art. 119 paragraph. 1, are provided from the service provider's fixed place of business located in a place other than his headquarters, the place of provision of services is a fixed place of business. 3. If the service provider does not have a seat of business or a fixed place of business referred to in para. 2, the place of the provision of tourism services, referred to in art. 119 paragraph. 1, is the place where he has his permanent address or usually resides. |
Export of services
When providing services to companies to which Art. 28b, the purchaser of the service will be liable for taxation. Therefore, the service provider will not be obliged to tax, and therefore it will not be considered the moment when the tax obligation arises. However, one should remember about a number of exceptions listed in the act, for which there are specific rules. Some of them are listed in the table when discussing the import of services. For the export of services, the status of the buyer is also important - whether it is a company or a natural person not conducting business activity. For if the buyer is a private person, the taxation of the service will, in principle, be the responsibility of the seller - the service provider. Here, however, the Act also provides for exceptions, for which the nature of the services provided is important.
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Art. 28c sec. 1 The place of supply of services to non-taxable entities is the place where the service provider has his registered office, Watch out for exceptions! Examples:
Art. 28f sec. 2. The place of supply of goods transport services to non-taxable entities is the place where the transport takes place, taking into account the distances covered, subject to paragraph 3. paragraph 3. The place where goods transport services begin and end respectively in the territory of two different Member States to non-taxable persons shall be the place where the transport of the goods begins. 2. The place of the provision of services in the field of culture, art, sport, science, education, entertainment and similar services, such as fairs and exhibitions, and ancillary services to these services, including the provision of services by the organizers of services in these fields, provided to entities non-taxable persons is the place where that activity is actually carried out.
Art. 28g sec. 2. The place of the provision of services in the field of culture, art, sport, science, education, entertainment and similar services, such as fairs and exhibitions, and ancillary services to these services, including the provision of services by the organizers of services in these fields, provided to entities non-taxable persons is the place where that activity is actually carried out.
Art. 28k. Place of supply of electronic services to non-taxable entities with their registered office, permanent residence or habitual residence in the territory of the European Union, by a taxpayer who has a registered office or a permanent place of business from which he provides these services, outside the territory of the European Union and, in the absence of such a seat of business or permanent place of business, has a permanent place of residence or habitual residence outside the territory of the European Union, is the place where these entities have their registered office, permanent residence or habitual residence.
Art. 28l. In the case of the provision of services to non-taxable entities with their registered office, permanent residence or habitual residence outside the territory of the European Union: 1) the sale of rights or the granting of licenses and sub-licenses, transfer or assignment of copyrights, patents, rights to trademarks, trade marks, commissioning of a common trademark or common guarantee trademark, or other related rights, 2) advertisements, 3) advisory, engineering, legal, accounting and services similar to these services, 4) data processing, information provision and translation services, 5) banking, financial, insurance and reinsurance, with the exception of rental of safes by banks, 6) providing (seconding) personnel, 7) rent, lease or other of a similar nature, the subject of which are movable goods, with the exception of means of transport, which also include trailers and semi-trailers and railway carriages, 8) telecommunications, 9) radio and television broadcasting, 10) electronic, 11) consisting in ensuring access to gas systems, electricity systems or to the heat or cooling energy distribution network, 12) transmission: a) gas in the gas system, b) electricity in the power system, c) heat or cooling energy through heat or cooling energy distribution networks, 13) directly related to the services referred to in points 11 and 12, 14) consisting in undertaking to refrain from performing the activities or using the law referred to in items 1-13 - the place of supply of services is the place where these entities are established, have their permanent address or usually reside. |
