Post by joita97330 on Feb 11, 2024 2:29:30 GMT -6
Only the use of goods constituting low-value gifts and samples for business-related purposes will not be considered a supply of goods for a fee even if the taxpayer is entitled to deduct tax when purchasing these goods. Example taxpayers provide printed wall calendars or handheld calendars with company logos. Although printed calendars functioned as information and advertising media they also had practical consumption value to buyers. This means that free transfers of such goods are not subject to VAT only if such goods meet the definition of a low-value gift.
Example taxpayers provide information about the company, leaflets, addresses, business profiles, etc. Such leaflets have Belarus Email List no use value to the purchaser and therefore no VAT is payable on leaflets provided free of charge. It should first be determined whether printed information and advertising materials have practical value from a consumer perspective. If there is no catalog or leaflet for example no VAT will be charged. If this is the case for example a calendar with advertising would be subject to VAT unless it meets the definition of a low value gift. The free transfer of such purposes will then be exempt from VAT.
In order not to charge VAT when the unit price exceeds PLN you must keep a record of the recipient. The value of goods given to one person in a given year cannot exceed PLN. Of course VAT will only be exempted from VAT if such materials are transferred for business-related purposes such as promotion or advertising. Taxpayers who purchase printed advertising and information material, leaflets, folders, etc. are entitled to deduct purchase tax in accordance with the provisions of Article 1. If the activities of a specific entity are subject to VAT. Article 1 of the Goods and Services Tax Act.
Example taxpayers provide information about the company, leaflets, addresses, business profiles, etc. Such leaflets have Belarus Email List no use value to the purchaser and therefore no VAT is payable on leaflets provided free of charge. It should first be determined whether printed information and advertising materials have practical value from a consumer perspective. If there is no catalog or leaflet for example no VAT will be charged. If this is the case for example a calendar with advertising would be subject to VAT unless it meets the definition of a low value gift. The free transfer of such purposes will then be exempt from VAT.
In order not to charge VAT when the unit price exceeds PLN you must keep a record of the recipient. The value of goods given to one person in a given year cannot exceed PLN. Of course VAT will only be exempted from VAT if such materials are transferred for business-related purposes such as promotion or advertising. Taxpayers who purchase printed advertising and information material, leaflets, folders, etc. are entitled to deduct purchase tax in accordance with the provisions of Article 1. If the activities of a specific entity are subject to VAT. Article 1 of the Goods and Services Tax Act.