Post by joita97330 on Feb 11, 2024 4:20:03 GMT -5
Free transfer taxation provides the right to deduct tax when purchasing goods or services in the case of transfer of goods both in Art. Verse There is also art. Section point such transactions are subject to VAT if the taxpayer is entitled to reduce in whole or in part the input tax on the purchase of these goods. This means that if goods are purchased from a person who does not charge VAT on the sale e.g. the seller is an exempt person and issues an invoice then the free transfer of the goods for representation and advertising purposes will not be subject to VAT.
In the case of services there is no reference to the right to deduct VAT when purchasing Belarus Email List services Article . Section Point Therefore whether a service is purchased from a nonVAT taxpayer or a VAT taxpayer and then provided free of charge for purposes related to agency and advertising the transaction is subject to VAT. Recording Transactions Internal Invoices Taxpayers use internal invoices to record free transfers of goods for display and advertising purposes section . In the event of delivery of the goods mentioned in Art. Section
The tax base is the purchase price of the goods excluding tax or if there is no purchase price the cost of production is determined at the time of delivery of those goods Article . In the context of the provision of services mentioned in Art. Section . The tax base is the costs incurred by the taxpayer in providing these services section . During a given settlement period the taxpayer may issue an invoice recording the activities specified in Article . Section . Art. Section . Issue an invoice. The VAT payable on internal invoices is shown in the VAT sales record and VAT return.
In the case of services there is no reference to the right to deduct VAT when purchasing Belarus Email List services Article . Section Point Therefore whether a service is purchased from a nonVAT taxpayer or a VAT taxpayer and then provided free of charge for purposes related to agency and advertising the transaction is subject to VAT. Recording Transactions Internal Invoices Taxpayers use internal invoices to record free transfers of goods for display and advertising purposes section . In the event of delivery of the goods mentioned in Art. Section
The tax base is the purchase price of the goods excluding tax or if there is no purchase price the cost of production is determined at the time of delivery of those goods Article . In the context of the provision of services mentioned in Art. Section . The tax base is the costs incurred by the taxpayer in providing these services section . During a given settlement period the taxpayer may issue an invoice recording the activities specified in Article . Section . Art. Section . Issue an invoice. The VAT payable on internal invoices is shown in the VAT sales record and VAT return.