Post by account_disabled on Nov 13, 2023 1:23:31 GMT -6
In , its sales value amounted to PLN , . In January , it expanded its business to provide legal services and would like to return to VAT exemption from May . Even though he has not exceeded the sales limit, he cannot return to the exemption due to the provision of services that oblige him to be an active VAT payer. Example The entrepreneur opened a business in September and waived the personal VAT exemption. He would like to return to the subjective exemption from October , because the sales value in proportion to the period of his business amounted to PLN , . In this case, the entrepreneur may return to the VAT.
Exemption no earlier than at the beginning of , because a full year must have passed from the end of the year in which he resigned from the exemption. A return to VAT exemption will be possible provided that in the entrepreneur does not philippines photo editor exceed the limit of PLN , and does not perform activities that oblige him to remain an active VAT payer. Example An entrepreneur benefiting from VAT exemption sold a depreciable fixed asset in December for PLN , . The total turnover for was PLN , . In this situation, despite exceeding the limit, the entrepreneur may remain exempt from VAT in if the turnover does not exceed PLN , in.
The sale of a fixed asset that has been depreciated is not included in the turnover limit for . How to report a return to VAT exemption - VAT-R update The entrepreneur is obliged to submit a VAT-R update to the competent tax office within days from the date of the change, indicating from which month he will benefit from the exemption. In part C. . form VAT-R , the entrepreneur checks point " the taxpayer will benefit from the exemption referred to in Art.
Exemption no earlier than at the beginning of , because a full year must have passed from the end of the year in which he resigned from the exemption. A return to VAT exemption will be possible provided that in the entrepreneur does not philippines photo editor exceed the limit of PLN , and does not perform activities that oblige him to remain an active VAT payer. Example An entrepreneur benefiting from VAT exemption sold a depreciable fixed asset in December for PLN , . The total turnover for was PLN , . In this situation, despite exceeding the limit, the entrepreneur may remain exempt from VAT in if the turnover does not exceed PLN , in.
The sale of a fixed asset that has been depreciated is not included in the turnover limit for . How to report a return to VAT exemption - VAT-R update The entrepreneur is obliged to submit a VAT-R update to the competent tax office within days from the date of the change, indicating from which month he will benefit from the exemption. In part C. . form VAT-R , the entrepreneur checks point " the taxpayer will benefit from the exemption referred to in Art.