The obligations of a person liable to value added tax upon keeping records and issuing invoices are regulated by §§ 36 and 37 of the Value Added Tax Act and by the Regulation of the Minister of Finance “Procedure for keeping daily records of value added tax by a taxable person”.
Handbook
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Special provisions
| No | Service | Value-Added Tax Act | Directive 2006/112 |
|---|---|---|---|
| 1. | Intra-Community sale of a new means of transport. |
§ 15 (3) 2) + data as proof that the means of transport is new |
Art 138 (2) (a) + data as proof that the means of transport is new |
| 2. | In case of a triangular transaction, the seller of the goods. (a taxable person established in Member State A deeming the transaction intra-Community supply of goods) | § 15 (3) 2) | Art 138 |
| 3. | The reseller of the goods in case of a triangular transaction. | Reverse charge | |
| 4. | Taxation of the resale of second-hand goods under a special arrangement. (§ 41 and § 42 of the Value-Added Tax Act) | Margin scheme – Second-hand goods | |
| 5. | Taxation of the resale of original works of art under a special arrangement. (§ 41 and § 42) | Margin scheme – Works of art | |
| 6. | Taxation of the resale of collectors’ items or antiques under a special arrangement. (§ 41 and § 42) | Margin sceme – Collector`s items and antiques | |
| 7. | Special arrangements for imposing value added tax on immovables, scrap metal and gold in cases specified in § 411 of the Value-Added Tax Act. (Domestic reverse charge) | Reverse charge | |
Last updated: 25.05.2022
Last updated: 29.08.2022