Article. 10 of Decree 78/2009 crisis has provided a new rules for the compensation of the VAT credits.
With effect from 1 January 2010, taxpayers who wish to use to offset the VAT credits will be available three different ways:
So to use the credits to offset, if above 10,000 per year, must submit a prior declaration and wait until the 16th of next month.
In order to anticipate the ability to use credits, taxpayers have an opportunity to present itself to the declaration of VAT by February 1.
In case of submission of return by February 28, will not have to submit VAT reporting. To send
elle statements must only use the telematic services, either directly or through intermediaries.
With ' art. 27, paragraph 18 of Decree No 185/2008 , the penalties have been increased for use in compensation claims do not exist. The penalty for up to 50,000 € compensation varies from 100% to 200% and 200% for amounts exceeding € 50,000. In addition, for these violations, you can not rely on the active repentance, which boils down to one quarter of the sanctions.
Please note that the maximum amount of € 516,456.90 is currently used.
As mentioned earlier, in 2010, taxpayers wishing to use the VAT credit in compensation for an amount exceeding € 15,000 per annum, are required to apply for a visa in accordance with a professional on the statement which shows the claim.
The practitioner responsible for affixing a visa shall enter into an appropriate insurance policy with adequate ceiling on the number of taxpayers assisted, but not less than € 1,032,913.79, and will send a communication to the DRE of his residence.
The visa requires regular bookkeeping and the formal correctness of the declaration, so the practitioner, before affixing the visa, will do some testing ( Circular 134 / E, § 3.1 17/06/1999 ):
The same checks should carry out the supervisory body, if the declaration.
The penalty for professional certification in the case of unfaithful ranges from 258 to 2582 €.
Basically the endorsement on the declarations of conformity in order to use the VAT compensation is merely a preventive control of your declaration burden to the taxpayer .
The effect of the new rule is to shift the burden of inspections by the professional, downloading costs the taxpayer.
With effect from 1 January 2010, taxpayers who wish to use to offset the VAT credits will be available three different ways:
- for compensation up to € 10,000 per year, apply the current rules and Compensation will be possible from 1/1/2010.
- The use of the VAT credit in compensation for amounts that exceed € 10,000 per annum, will be possible from 16 days of the month following that in which the declaration or form for the request of the interim credit.
- Use credit in compensation for amounts over € 15,000, will be possible only after prior approval by the declaration of conformity which shows the claim. Persons eligible for affixing the visa are the accountants, consultants, labor leaders and experts tributaries of Caf members in the roles of chambers of commerce since 1993. Alternatively, the declaration may be signed by the control, where applicable.
So to use the credits to offset, if above 10,000 per year, must submit a prior declaration and wait until the 16th of next month.
In order to anticipate the ability to use credits, taxpayers have an opportunity to present itself to the declaration of VAT by February 1.
In case of submission of return by February 28, will not have to submit VAT reporting. To send
elle statements must only use the telematic services, either directly or through intermediaries.
With ' art. 27, paragraph 18 of Decree No 185/2008 , the penalties have been increased for use in compensation claims do not exist. The penalty for up to 50,000 € compensation varies from 100% to 200% and 200% for amounts exceeding € 50,000. In addition, for these violations, you can not rely on the active repentance, which boils down to one quarter of the sanctions.
Please note that the maximum amount of € 516,456.90 is currently used.
As mentioned earlier, in 2010, taxpayers wishing to use the VAT credit in compensation for an amount exceeding € 15,000 per annum, are required to apply for a visa in accordance with a professional on the statement which shows the claim.
The practitioner responsible for affixing a visa shall enter into an appropriate insurance policy with adequate ceiling on the number of taxpayers assisted, but not less than € 1,032,913.79, and will send a communication to the DRE of his residence.
The visa requires regular bookkeeping and the formal correctness of the declaration, so the practitioner, before affixing the visa, will do some testing ( Circular 134 / E, § 3.1 17/06/1999 ):
- reflected the correspondence of the data shown in the statement of the findings of relevant documents (invoices basically recorded);
- verify the proper completion and retention of records required for VAT purposes;
- verification that information given in the declaration to the accounting records and those of the supporting documentation.
The same checks should carry out the supervisory body, if the declaration.
The penalty for professional certification in the case of unfaithful ranges from 258 to 2582 €.
Basically the endorsement on the declarations of conformity in order to use the VAT compensation is merely a preventive control of your declaration burden to the taxpayer .
The effect of the new rule is to shift the burden of inspections by the professional, downloading costs the taxpayer.
0 comments:
Post a Comment