kenia
06.02.08,18:01
Podnikateľ z tuzemska, u nás registrovaný za platiteľa DPH, chce predávať na veľtrhu v Nemecku svoj tovar. Vyplývajú mu z toho nejaké zvláštne povinnosti, čo sa týka DPH?
rconhopa
07.02.08,08:15
Ahoj. No pokusal som sa najst nejaky zakon o DPH v Nemecku ale v anglictine, pretoze v nemcine som slaby :( moc som toho nenasiel:avsak skus si to pozriet a mozno ti to pomoze:
Special regulation for small businesses
Entrepreneurs whose turnover (plus the respective apportioned value-added tax) has not exceeded 17,500 € in the previous calendar year and will most likely not exceed 50,000 € in the current year (small entrepreneur/business), do not need to pay value-added tax.
The right to deduct the billed input tax is, however, denied these small entrepreneurs. Because of the denial of the input tax deduction, the special regulation for the small businesses can have an unfavourable effect. The law therefore grants them the option of waiving the special regulation and to choose taxation according to the general rules. They are then tied to the waiver for 5 years.
a este si mozes pozriet ich stranku w w w. z o l l. d e
Special regulation for small businesses
Entrepreneurs whose turnover (plus the respective apportioned value-added tax) has not exceeded 17,500 € in the previous calendar year and will most likely not exceed 50,000 € in the current year (small entrepreneur/business), do not need to pay value-added tax.
The right to deduct the billed input tax is, however, denied these small entrepreneurs. Because of the denial of the input tax deduction, the special regulation for the small businesses can have an unfavourable effect. The law therefore grants them the option of waiving the special regulation and to choose taxation according to the general rules. They are then tied to the waiver for 5 years.
a este si mozes pozriet ich stranku w w w. z o l l. d e