2009-07-13 21:16:13, klingon napisał(a):

Ponadto gdy wypisujemy fakture na firme polska bez Vatu (oczywscie ma ona NIP europejski), co jest podstawa do wystawienia faktury ze stawka 0%? , czy jest to sam list przewozowy czy ogolnie nic nie musi byc poniwaz jestesmy w unii. Zadaje to pytanie poniewaz interesuje mnie na jakiej podstawie urzad zwraca mi nadplacony Vat.

Zero-rating goods sold within the EU

If you're sending goods to someone who is genuinely registered for VAT in the destination EU country, you can zero-rate the supply for VAT purposes, provided you meet all the conditions below.

To account for the VAT on zero-rated sales to another EU country, include the value of the goods and services in your VAT Return in Box 6 and Box 8 in the usual way. If any VAT is due in the destination country, then your customer pays it to the tax office in their country.

You can only zero-rate these supplies when all these conditions are met:
the goods are sent out of the UK to somewhere in another EU country
whoever you're sending them to is genuinely registered for VAT in another EU country
you get their VAT registration number - including the two letter country code - and show it on your sales invoice
you've got paperwork showing that the goods have gone out of the UK - 'evidence of removal'
you dispatch the goods and get evidence of removal within a set time - which is normally three months

Evidence of removal will include a number of things like:
-customer orders
-correspondence with customers
-sales invoices
-packing lists
-invoices from hauliers
-bank statements
-consignment notes showing the goods have been received in another EU country

These documents must show details of:
-your business
-your customer
-the goods and their value
-the method of transport and route
-where the goods are going to

The description of the goods mustn't be vague.

If the evidence is unsatisfactory, then you may have to pay all the VAT. You must keep all the evidence for six years and show it to HM Revenue & Customs (HMRC) if they ask to see it.

If you can't get this evidence in time you must account for VAT on your return when the time limit has passed.

2009-07-13 22:18:49, Jollen napisał(a):

Nie rozumiem tylko jednego, na szkoleniu mówili, że jak się chce sprzedawać w obrębie Unii, to jest obowiązek posiadania numeru VAT. A kiedy już ten numer posiadamy, to stajemy się VAT-owcami, więc musimy wystawiać f-ry VAT, a nie zwykłe rachunki.

Jak to właściwie jest?

a odbiegajac od powyzszego - podobno w UK VAT zostanie podniesiony do 20%, zeby zalatac dziury w budzecie... bedzie interesujaco.

2009-08-06 20:40:54, yandce napisał(a):

nie podobno ale na pewno. W zeszlym tygodniu dostalem invoice za leasing till`a za rok z gory i od ktoregos miesiaca nie pamietam dokladnie ktorego VAT byl wyzszy niz 15%.
Zreszta taki byl plan, obnizenie VATu mialo byc tymczasowe aby pomoc wydostac sie gospodarce z recesji.