Здравейте,

служител от фирмата се обучава за 6 месеца в Германия.
Училището ни издава фактура, в която не е начислено ДДС нито е посочен техен ВАТ номер.

Прави ли се протокол по чл.117 и включва ли се в дневник покупки?

Може би училището не е рег. по ДДС!?

^{Отговор на EI1337(17.10.2014 12:56):
EI1337 каза:
Здравейте,
Прави ли се протокол по чл.117 и включва ли се в дневник покупки?}


Ако не е рег. по ДДС, то не са покрити изискванията за ВОП! Няма протокол и няма ДДС.

ВАП-ът няма място в тая тема.
Подозирам, че отговорът се крие някъде другаде, т.е в немския закон. А едва ли и не са регистрирани по ДДС, имайки предвид, че навярно имат подобен на нашия чл.97а.

^{Отговор на Liglyo(17.10.2014 13:57):
Liglyo каза:
ВАП-ът няма място в тая тема.
Подозирам, че отговорът се крие някъде другаде, т.е в немския закон. А едва ли и не са регистрирани по ДДС, имайки предвид, че навярно имат подобен на нашия чл.97а.}


Според мен по тяхното законодателство тази сделка е необлагаема, а относно чл. 97а на тях май не им е нужен!

^{Отговор на Liglyo(17.10.2014 13:57):
Liglyo каза:
ВАП-ът няма място в тая тема.
Подозирам, че отговорът се крие някъде другаде, т.е в немския закон. А едва ли и не са регистрирани по ДДС, имайки предвид, че навярно имат подобен на нашия чл.97а.}


Относно нашия чл. 97а би ли рзяснил това?:

Registration

Who is required to register for German VAT?


German Entities


If a business makes taxable supplies in Germany, it will be required to notify the German tax authorities of the date of commencement of taxable activities. It will receive a fiscal registration number (“.Steuernummer”).


If a business makes intra-Community supplies in Germany, it will be required to notify the German tax authorities of the date of commencement of such activities. It will also receive a VAT identification number (Umsatzsteuer-Identifikationsnummer).


Certain entities are not required to submit periodical VAT returns and are not liable for German VAT such as , for example, non-taxable legal entities and small entrepreneurs. However, if in the preceding year these entities acquired goods in other EU Member States in excess of EUR 12,500 (total amount of consideration paid for acquisitions), which were transported to Germany (acquisition threshold), or if it is anticipated that acquisitions during the current year will exceed this amount, the tax authorities must be notified, and VAT returns must be submitted.


No VAT liability and no filing of monthly/quarterly VAT returns is required if the total of supplies made in the previous year did not exceed EUR 17,500 and the total of supplies in the current year will presumably not exceed EUR 50,000. Total of supplies mainly includes VATable or zero-rated supplies in Germany and no reverse charge transactions.


Non-German Entities


The registration rules which apply to German entities also apply to non-German entities providing taxable supplies in Germany. However, the small entrepreneurs’ exemption does not apply to non-resident taxpayers.


Fiscal representation is only possible for foreign taxable persons who provide exempt supplies in Germany, and who do not need to recover German input VAT.


If a business is not registered for VAT in Germany, but sells and delivers goods to customers in Germany who are not VAT registered (distance sales), where the value of those sales exceeds a threshold of EUR 100,000 in the preceding or in the current year (as of April 2004), it is required to register and to account for VAT in Germany.


Are there penalties for not registering or late registration?


There are no penalties for failing to register for VAT in time. However, a company may incur late payment penalties, late filing penalties and interest on any outstanding VAT.


Is voluntary VAT registration possible for an overseas company?


No. The German VAT Law does not recognize the concept of voluntary registration.


Are there any simplifications that could avoid the need for an overseas company to register for VAT?


If a business makes supplies of goods or services in Germany, it is required to register and account for German VAT. It is, however, possible to avoid registering and accounting for German VAT when making certain supplies.


In the following examples, the obligation to account for the VAT due will be shifted to the customer, provided that it is registered for German VAT.