Post by account_disabled on Nov 4, 2023 7:21:39 GMT
There is also not much information in the VAT Act, here is what you can find: The tax base for providing tourism services is the amount of the margin less the amount of tax due The margin is understood as the difference between the amount to be paid by the purchaser of the service and the actual costs incurred by the entrepreneur for the purchase of goods and services from other taxpayers for the direct benefit of the tourist. Services for the direct benefit of the tourist are understood in particular: transport, accommodation, food, insurance Entrepreneurs are obliged to keep records referred to in the VAT Act.
In which amounts for the purchase of goods and services for the direct benefit of the tourist will be entered based on the philippines photo editor documents they have. The entrepreneur has no right to reduce the amount of tax due by the amount of tax charged on goods and services purchased for the direct benefit of the tourist. Tourism services are taxed at the basic rate of %. Negative margin in tourism services The issue of negative margin has raised doubts as to the method of settlement for many years. For various reasons, it may happen that the margin amount becomes negative. Due to numerous controversies surrounding this topic, a general interpretation no. PTEPT. was issued on November , at the request of the Polish Chamber of Tourism.
The position of the Ministry of Finance on the negative margin The margin amount should be calculated for a single service provided by a travel agency The amount of VAT on this margin should be calculated each time in relation to a particular service If in a given settlement period month or quarter there are both positive and negative margins in relation to individual tourism services.
In which amounts for the purchase of goods and services for the direct benefit of the tourist will be entered based on the philippines photo editor documents they have. The entrepreneur has no right to reduce the amount of tax due by the amount of tax charged on goods and services purchased for the direct benefit of the tourist. Tourism services are taxed at the basic rate of %. Negative margin in tourism services The issue of negative margin has raised doubts as to the method of settlement for many years. For various reasons, it may happen that the margin amount becomes negative. Due to numerous controversies surrounding this topic, a general interpretation no. PTEPT. was issued on November , at the request of the Polish Chamber of Tourism.
The position of the Ministry of Finance on the negative margin The margin amount should be calculated for a single service provided by a travel agency The amount of VAT on this margin should be calculated each time in relation to a particular service If in a given settlement period month or quarter there are both positive and negative margins in relation to individual tourism services.