Post by joita97022 on Jan 8, 2024 15:01:03 GMT 4
The case in question concerns the provision of maintenance services in the field of repair of motor vehicles. The service includes both labor and used materials. In this case a question was asked whether if the invoice contains parts for the provision of the service which are included in Annex No. to the VAT Act and the value of these parts exceeds PLN will it be correct for the entrepreneur not to mark the invoice.
In MPP because it recognizes that the service is a comprehensive service and the parts are only an auxiliary element of the basic service. However the invoice will show separately the service service and the value of used parts for repair. The tax authority Phone Number List found the Applicant's position correct that there is no obligation to mark the invoice in split payment.
At the same time the tax authority noted that since the subject of sale is only a service this service should be included on the invoice as the subject of sale while materials or the value of labor as components of this service may be included outside the invoice.what if the delivery of scrap with loading in different places will be documented with separate invoices issued for each of these places. This will result in a situation where the same contractor will receive several invoices for goods from Annex on the same day but the total value will definitely exceed this amount. The Director of KIS in interpretation No. KDIB .
In MPP because it recognizes that the service is a comprehensive service and the parts are only an auxiliary element of the basic service. However the invoice will show separately the service service and the value of used parts for repair. The tax authority Phone Number List found the Applicant's position correct that there is no obligation to mark the invoice in split payment.
At the same time the tax authority noted that since the subject of sale is only a service this service should be included on the invoice as the subject of sale while materials or the value of labor as components of this service may be included outside the invoice.what if the delivery of scrap with loading in different places will be documented with separate invoices issued for each of these places. This will result in a situation where the same contractor will receive several invoices for goods from Annex on the same day but the total value will definitely exceed this amount. The Director of KIS in interpretation No. KDIB .