![]() Delivery thresholds: If the overrun of the delivery threshold is determined incorrectly, the Value Added Tax-declarations are incorrect in both states. If the timing of deliveries is systematically wrong, the respective Value Added Taxdeclarations in the country of origin and the country of destination are ultimately wrong. The delivery, with which the respective delivery threshold of an EU country is exceeded, must already be taxed in the country of destination. In the case of cross-border deliveries, the following is added. The frequently used reference in many invoices: The time of delivery corresponds to the invoice date may only be used if this is actually the case. 6 UStG, the turnover tax law requires that the Time of delivery in the invoice is listed. What are the consequences of this misconception? Incorrect mandatory invoice details 2 UStG clearly states that the invoice date (= issue of the invoice) does not correspond or must not correspond to the delivery date. ![]() 2 UStG, the invoice for a B2B delivery must be issued within six months after the delivery has been made. On the other hand, according to § 14 para. ![]() In the logic of mistaken belief, this would mean that these deliveries would never Value Added Tax have to be paid for. On the one hand, according to § 14 UStG, an invoice does not have to be issued for B2C deliveries that do not cross borders. To put it bluntly, one could otherwise manage one’s own VAT burden. 2.) Many to-DATEV converters are based on the invoice date It only refers to the time of the start of the delivery to determine the time of the delivery. In VAT law, pressing the Buy Now button is not relevant. 1.) Invoicing tools are often based on the date of purchase Structural problems in online tradeĭepending on the software used, we have identified two structural problems over the past few years. The tax then already arises – regardless of whether the entrepreneur is the target or actual taxable person – at the end of December 2017. In addition to the above example, the customer pays for the goods in advance on 30 December 2017. The date of a delivery which is ordered by the customer on 30 December 2017, sent to the customer on 2 January 2018 and arrives at the customer’s premises on 4 January 2018 is 2 January 2018 and the tax will therefore arise at the end of January 2018. Let us take a look at the following example. The time of delivery in online trade is the earlier of the shipping and payment date. The central question for most traders is therefore: When is a delivery considered to have been executed? - reworded– What is the time of a delivery? Central question: What is the time of delivery?
0 Comments
Leave a Reply. |
Details
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |