Negative margin in The regulation on filling out JPK_V includes new markings for some procedures including: margin procedure for tourism services. Provision of tourism services taxed on a margin basis in accordance with Art. of the Act If sales are documented with an invoice the taxable base will include the amount of the margin less the VAT due In the case of a negative margin in the sales registration part enter the negative amount of the margin in the gross amount with a minus sign VAT will be PLN Output VAT on sales marking " According to what can be read in the brochure of the Ministry of Finance if the tax is calculated on the sum of margins obtained in a given settlement period the tax.
Base for a given settlement period is equal to the sum of the individual values margins positive and negative less tax due on this sum. However the tax due for a given settlement period is not the sum of individual tax phone number list amounts but should be calculated on the sum of individual margin values. Input VAT on purchases marking "zakupVAT_Marza" Invoices or other documents received by the taxpayer for the purchase of goods and services from other.
Check how to settle a negative taxpayers for the direct benefit of the tourist should as a rule be included in the settlement period in which the tax obligation for the supply of goods arises or provision of services. Enter the gross value from the purchase documents Totals from the registration part are transferred to the declaration part Additionally in the declaration part the entrepreneur settling the settlement in the margin procedure for tourism services must select item : Negative margin – summary Some domestic transactions are taxed under special rules and these include tourism services.
发表于 2023-10-8 17:16:39
