The link between the subcontractor and the business employing it must be clearly established in the quote, the signed purchase order or the contract. It is key that the subcontractor invoices for its services net of tax and indicates the VAT reverse charge on the invoice. When filing its VAT ...
In this guide, we explore the transactions that are not subject to VAT in Spain. We’ll also tell you about the tax specifics of these transactions.
on new buildings; admission to sports events; use of sports facilities; undertaker and cremation services; collection of domestic waste; some telephone services; some writers and composers services (royalties); raw wool; treatment of waste and waste water; some goods and services for consumption on...
commercial building • Services rendered by trade, professional and labour associations • Postal services • Tour operations and travel agency services • Landing and parking services provided for aircrafts on local voyage or flight Seminar • VAT Act 2013 PwC September 2013 67 Section 21 –...
Heat exchanger to utilise waste water heat - has collection vats for cold and hot water and heat pump on hot water vatThe heat exchanger (W) has a heat pump, and consists of two connected collection vats (A,B), which may be connected via two or more pipe lines (13-19) with valves...
Germain M: Collection of Mammals and Arthropods During the Epidemic of Haemorrhagic Fever in Zaire. In Ebola Virus Haemorrhagic Fever. Edited by: Pattyn SR. Amsterdam: Elsevier /North-Holland Biomedical Press; 1978:131–133. Google Scholar Arata AA, Johnson B: Approaches Towards Studies on Poten...