The place of supply of services regulation is one of the topics in VAT legislation that leads to the most problems, especially for entrepreneurs. The cause of this problem should be sought to the fact that a real common market has never been achieved with regard to VAT. If the place of ...
1 January 2015, the place-of-supply rules for specific categories of telecommunications, radio and television broadcasting, and electronic (TBE) services wil... M Merkx - 《International Vat Monitor》 被引量: 2发表: 2013年 The new rules on the place of supply of services in European VAT. ...
In case of Supply of Service: For understanding Place of Supply for services the following two concepts are very important namely: Location of the recipient of services Location of the supplier of services S.No. CASE Location of Recipient Location of Supplier 1. Supply is received/ made fr...
Art 44 RVD, as the main rule for B2B intra-Community supply of services, has a fundamental impact on the assessment of VAT liability among business operators in order to define on whom, where and when the liability arises. Uncertainties on its application may have dramatic consequences in ...
Services Account 11800 IGST Receivable Account -1800 Vendor Account -10000 GL Entries for Return or Credit Note of services for overseas place of supply from registered vendor where input tax credit is not available, will be as following: Agrandir le table...
So, invoice will be issued for INR 10,000 on which 18% IGST, has to be charged. GST calculation will appear in the Fact Box, as following: 展开表 ComponentAmount GST Base Amount 10,000 IGST 1800 GL Entries for purchase of services for overseas plac...
物聯網 IoT 物聯網-dynamics internet-of-things-appsource 資產管理與作業 asset-management-operations asset-management-operations asset-management-and-operations 連線產品 connected-products connected-products connected-products 智慧型供應鏈 intelligent-supply-chain intelligent-supply-chain intelligent-supply-chain...
continuous supply of services means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to...
public square,agora- a place of assembly for the people in ancient Greece bazar,bazaar- a street of small shops (especially in Orient) food market,grocery,grocery store,market- a marketplace where groceries are sold; "the grocery store included a meat market" ...
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