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Obligations of natural persons providing legal services individually
Obligations of natural persons providing legal services individually
Do individuals providing legal services individually need to submit electronic invoices? If they don't have to, is the cost of that service included in the cost of the other company's product?
The State Tax Service under the Ministry of Economy informed that according to Article 16.1.11-6 of the Tax Code, except for a group of persons, electronic invoices related to goods, works and services provided by this Code are not issued to persons registered as taxpayers by other persons. sending an invoice is a tax payer's duty.
Electronic invoice is a preliminary accounting document prepared in electronic form and submitted to individual entrepreneurs and legal entities by the person who presents goods, performs work and provides services.
An electronic invoice that is not drawn up in accordance with the rules does not constitute a basis for formalizing the provision of goods (work, service).
An electronic invoice for the service mentioned in the request must be submitted.
It has been brought to attention that according to Article 58.13 of the Tax Code, if an electronic invoice must be submitted, goods must be submitted without an electronic invoice, and goods from wholesale trade and production facilities, as well as from warehouses, must be submitted by formalization in the manner of retail sale (goods sold in the manner of electronic trade with the exception of ordered and presented from warehouses belonging to retail trade facilities), as well as for the issuance of an intra-farm transfer invoice for loading goods from the economic subject (object) to vehicles without drawing up an intra-farm transfer invoice for the presentation of goods without prior ordering - even during the calendar year a financial sanction of 10 percent of the sales price of the presented goods is applied for the first time, 20 percent for the second time, and 40 percent for three or more times.
Do individuals providing legal services individually need to submit electronic invoices? If they don't have to, is the cost of that service included in the cost of the other company's product?
The State Tax Service under the Ministry of Economy informed that according to Article 16.1.11-6 of the Tax Code, except for a group of persons, electronic invoices related to goods, works and services provided by this Code are not issued to persons registered as taxpayers by other persons. sending an invoice is a tax payer's duty.
Electronic invoice is a preliminary accounting document prepared in electronic form and submitted to individual entrepreneurs and legal entities by the person who presents goods, performs work and provides services.
An electronic invoice that is not drawn up in accordance with the rules does not constitute a basis for formalizing the provision of goods (work, service).
An electronic invoice for the service mentioned in the request must be submitted.
It has been brought to attention that according to Article 58.13 of the Tax Code, if an electronic invoice must be submitted, goods must be submitted without an electronic invoice, and goods from wholesale trade and production facilities, as well as from warehouses, must be submitted by formalization in the manner of retail sale (goods sold in the manner of electronic trade with the exception of ordered and presented from warehouses belonging to retail trade facilities), as well as for the issuance of an intra-farm transfer invoice for loading goods from the economic subject (object) to vehicles without drawing up an intra-farm transfer invoice for the presentation of goods without prior ordering - even during the calendar year a financial sanction of 10 percent of the sales price of the presented goods is applied for the first time, 20 percent for the second time, and 40 percent for three or more times.