スペインの自営業組合連合;ATA(la Federacion de Asociacion de Autonomas)の会長のLOrenzo Amorによると600´000人の組合人のうち30%の180´000人しか料金·請求書が支払われた時に付加価値税を払う手続きをとった。収入が年間2´000´000ユーロ以下の2´300´000件の中小企業や自営業者が、請求書が支払われた時に付加価値税を払う手続きをとれる。普通は、請求書をきった時に付加価値税を払っている??
IVA CAJA
ATA prevé que sólo 180.000 autónomos se den de alta en el IVA de caja
EFE Economía Madrid 11 FEB 2014 - 12:39 CET
VAT BOX
ATA provides that only 180,000 are discharged autonomous VAT cash
Economy Madrid EFE 11 FEB 2014 - 12:39 CET
The president of the federation of autonomous ATA , Lorenzo Amor, considered today that 180,000 self - only 30% of the 600,000 who work with management or have few customers - will point to the new VAT cash amending tax is paid when the invoice is paid.
Secretary of State for Finance , Miguel Ferre , has refused to say how many have already pointed autonomous to the new special cash VAT scheme , and does not believe it is reasonable access numbers until the term ends is not close 31 March .
Secretary of Finance and President of ATA have agreed today at a briefing on VAT cash organized by ATA and the Special Branch of the Tax Agency Madrid , which stressed that Ferre 140,000 autonomous working with management are more interested in the measure.
However, he recalled that there are 2.3 million potential beneficiaries, who are all SMEs and freelancers who bill less than 2 million.
Meanwhile , Love explained also be interested freelancers who have few customers , in addition to working with the public - administration , but has predicted that only 30 % of all of them point to the new system.
Love has now endorsed a measure to alleviate the situation of the self in the past year have advanced 900 million euros of VAT invoiced and not paid.
According to Ferre, this amount justifies the effort to launch the new model which involves an injection of liquidity for the self , " critical engine " for the turnaround in the Spanish economy.
The objective of the VAT cash , introduced through the law of support for entrepreneurs is to prevent SMEs and freelancers with unpaid bills must pass the IRS this tax before collecting their debts.
Thus, the taxable person may choose a system that delays the accrual and subsequent declaration and payment of VAT charged on most commercial operations until the time of payment , in whole or in part , to its customers.
Despite this and to avoid situations that might encourage delay in the fulfillment of their own trade obligations , the legislation provides that taxpayers will also delayed deduct VAT incurred on purchases until the time payment made their suppliers, with the same deadline.
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