Remote programiranje - prejetje plačila

knesz je 16. sep 2015 ob 15:04 izjavil:

ZaphodBB je 16. sep 2015 ob 14:57 izjavil:

- razlika med atipičnem in navadnim zavezancem je ta, da atipični zavezanec prodaja samo v tujino. Posledično si tudi ne odbija vstopnega DDV od nabave v sloveniji

Oprosti, na podlagi te točke te ne morem več jemati resno.

Razloži zakaj me ne moreš jemati resno?

Mogoče sem prehitro ali premalo natančno zapisal, ampak, za atipične zavezance velja, da svojo identifikacijsko številko uporabljajo samo za namene določene transakcije, npr. opravljanja storitve davčnemu zavezancu iz EU.

jype je 16. sep 2015 ob 15:04 izjavil:

Ok, jaz sem spregledal tisti "atipični". Jaz sem "navadni" zavezanec za DDV in moram nezavezancu iz EU obračunat DDV iz njegove države.

Zanimivo. Jaz sem navadni zavezanec in nezavezancem v EU obračunam naš DDV, ker je bila storitev opravljena v Sloveniji.

Tu je pri obračunu DDV problem. Za servisne storitve je tako:

Za prodajanje firmam: You do not normally charge your customers VAT. Your customers will pay VAT on the services received at the applicable rate in their country (using the reverse charge procedure).

You may still deduct the VAT you yourself have paid on your related expenses (goods/services bought in specifically to supply that service).

Selling to consumers
You must normally charge your customers VAT at the rate that applies in your country, except for telecommunications, broadcasting and electronic services, which are always taxed in the country where the customer belongs (where a private person has a permanent address or usually resides or where a non-taxable person is established).

Kaj pa so te electronic services?:

The law applies to “broadcasting, telecommunications, and e-services that are electronically supplied”. The e-services definition applies to a surprising number of things, including…

images or text, such as photos, screensavers, e-books and other digitised documents e.g. PDF files
music, films and games, including games of chance and gambling games, and of programmes on demand
online magazines
website supply or web hosting services
distance maintenance of programmes and equipment
supplies of software and software updates
advertising space on a website

Temu zadostit je najmanjši problem:

In a nutshell: To comply with the new law, you need to…

collect two non-contradictory pieces of information to prove each buyer’s location
charge each EU buyer VAT at their local rate
sign up for VAT MOSS – if you’re in the EU, in your own country; outside the EU, you can choose which country
submit quarterly VAT MOSS returns so you can hand over the VAT for MOSS to distribute
Unfortunately, all that sounds easier than it is in practice.

Tako kot je napisal avtor jsbina:
Estimated business cost: 4,795.83€ (£3,500.). Za raziskavo in implementacijo teh pravil da je lahko 11 funtov davka plačal.

16.03€ (£11.70)p. VATMOSS, the stress of it all, to collect pennies from seven people. It would have been cheaper to book flights to each of their addresses to collect the cash by hand.

Nekaj več o VAT v EU
VATMOSS.

Sprejela se je pa zakonodaja januarja letos, zato da se Amazon in podobni ne registrirajo v državi z manj davka in prodajajo po celi EU. Amapak se zgleda noben ni spomno da eno je Amazon. Drugo pa joža v stanovanju ko naredi 3 slike na mesec pa eno proda v španijo 2 pa v anglijo in mora zadostit istim pravilom ko Amazon.