Post by account_disabled on Oct 28, 2023 6:17:11 GMT -5
These included some transactions related to the sale of vouchers. Designation in JPK_V Description B_SPV Transfer of a single purpose voucher made by an entrepreneur acting on his own behalf. Example The entrepreneur delivers goods taxed at a rate of %. He decided to start selling single purpose vouchers. Such a transaction will be marked in JPK_V B_SPV B_SPV_DOSTAWA Delivery of goods and provision of services covered by a single use voucher to the entrepreneur who issued the voucher in accordance with Art. a section of the VAT Act.
This means that if the supplier of goods or services is not an entrepreneur who, acting on his own behalf, issued a single philippines photo editor purpose voucher, this supplier or service provider is deemed to have supplied the goods or services to which the voucher relates, respectively, to entrepreneur who issued this voucher. This definition is quite complicated, the following example illustrates it. Example Entrepreneur A cooperates with company B. Company B provides services for company A, which pays for the service with an SPV voucher. In such a case: company A transfers the voucher means a transaction in JPK_V B_SPV , company B provides services for A means a transaction in JPK_V B_SPV_DOSTAWA B_MPV_COMMISSION Provision of intermediation services and other services related to the transfer of vouchers for various purposes, taxed in accordance with Art. b section of the VAT Act.
If the transfer of a multi purpose voucher is made by a company other than an entrepreneur carrying out an activity subject to VAT, intermediation services and other services that can be identified, such as distribution or promotion services, relating to this voucher are taxed. Example Entrepreneur X sells vouchers for various purposes to other entities that distribute them.
This means that if the supplier of goods or services is not an entrepreneur who, acting on his own behalf, issued a single philippines photo editor purpose voucher, this supplier or service provider is deemed to have supplied the goods or services to which the voucher relates, respectively, to entrepreneur who issued this voucher. This definition is quite complicated, the following example illustrates it. Example Entrepreneur A cooperates with company B. Company B provides services for company A, which pays for the service with an SPV voucher. In such a case: company A transfers the voucher means a transaction in JPK_V B_SPV , company B provides services for A means a transaction in JPK_V B_SPV_DOSTAWA B_MPV_COMMISSION Provision of intermediation services and other services related to the transfer of vouchers for various purposes, taxed in accordance with Art. b section of the VAT Act.
If the transfer of a multi purpose voucher is made by a company other than an entrepreneur carrying out an activity subject to VAT, intermediation services and other services that can be identified, such as distribution or promotion services, relating to this voucher are taxed. Example Entrepreneur X sells vouchers for various purposes to other entities that distribute them.