220 tal-2020

VerĪjoni

Ī

Elettronika

/1RI

9$/8($''('7$;$&7

&$3

9DOXH$GGHG7D[$FW $PHQGPHQWRI7KLUG6FKHGXOH 

5HJXODWLRQV

,1(;(5&,6(RIWKHSRZHUVFRQIHUUHGE\DUWLFOHRIWKH9DOXH

$GGHG7D[$FW WKH0LQLVWHU IRU)LQDQFHDQG )LQDQFLDO6HUYLFHVKDV

PDGHWKHIROORZLQJUHJXODWLRQV





7KHWLWOHRIWKHVHUHJXODWLRQVLV9DOXH$GGHG7D[$FW

$PHQGPHQW RI 7KLUG 6FKHGXOH  5HJXODWLRQV  DQG WKHVH

FRPPHQFHPHQW

UHJXODWLRQVVKDOOEHUHDGDQGFRQVWUXHGDVRQHZLWKWKH7KLUG6FKHGXOH

WR WKH 9DOXH $GGHG 7D[ $FW ZKLFK 7KLUG 6FKHGXOH LV KHUHLQDIWHU LQ

WKHVHUHJXODWLRQVUHIHUUHGWRDVWKH7KLUG6FKHGXOH



7KHVH UHJXODWLRQV VKDOO EULQJ LQWR IRUFH WKH SURYLVLRQV RI

$UWLFOH  RI &RXQFLO 'LUHFWLYH (8   RI WKH  WK  'HFHPEHU

DPHQGLQJ'LUHFWLYH(&DQG'LUHFWLYH(&DV

UHJDUGVFHUWDLQYDOXHDGGHGWD[REOLJDWLRQVIRUVXSSOLHVRIVHUYLFHVDQG

GLVWDQFHVDOHVRIJRRGVDQGWKHSURYLVLRQVRI&RXQFLO'LUHFWLYH (8

 RI  VW  1RYHPEHU  DPHQGLQJ 'LUHFWLYH (&

DV UHJDUGV SURYLVLRQV UHODWLQJ WR GLVWDQFH VDOHV RI JRRGV DQG FHUWDLQ

GRPHVWLFVXSSOLHVRIJRRGV



7KHVHUHJXODWLRQVVKDOOFRPHLQWRIRUFHRQVXFKGDWHRUGDWHV

DVWKH0LQLVWHUIRU)LQDQFHDQG)LQDQFLDO6HUYLFHVPD\E\QRWLFHLQWKH

*D]HWWHHVWDEOLVK



,WHPRI3DUW2QHRIWKH7KLUG6FKHGXOHVKDOOEHDPHQGHG

DVIROORZV

D

SDUDJUDSK E  WKHUHRI VKDOO EH VXEVWLWXWHG E\ WKH

IROORZLQJ

(b) D VXSSO\ RI JRRGV WKDW DUH WUDQVSRUWHG WDNHV

SODFHZKHUHWKHJRRGVDUHDWWKHWLPHZKHQWKHWUDQVSRUWRI

WKRVHJRRGVEHJLQV

3URYLGHGWKDW

L

ZKHUH WKH VDPH JRRGV DUH VXSSOLHG

VXFFHVVLYHO\ DQG WKRVH JRRGV DUH GLVSDWFKHG RU

WUDQVSRUWHG IURP RQH   0HPEHU 6WDWH WR DQRWKHU

VerĪjoni

Ī

Elettronika

0HPEHU 6WDWH GLUHFWO\ IURP WKH ILUVW VXSSOLHU WR WKH

ODVW FXVWRPHU LQ WKH FKDLQ WKH GLVSDWFK RU WUDQVSRUW

VKDOO EH DVFULEHG RQO\ WR WKH VXSSO\ PDGH WR WKH

LQWHUPHGLDU\RSHUDWRU

LL E\ZD\RIGHURJDWLRQIURPVXESDUDJUDSK

L WKHGLVSDWFKRUWUDQVSRUWVKDOOEHDVFULEHGRQO\WR

WKH VXSSO\ RI JRRGV E\ WKH LQWHUPHGLDU\ RSHUDWRU

ZKHQWKHLQWHUPHGLDU\RSHUDWRUKDVFRPPXQLFDWHGWR

KLV VXSSOLHU WKH 9$7LGHQWLILFDWLRQQXPEHULVVXHGWR

KLP E\ WKH 0HPEHU 6WDWH IURP ZKLFK WKH JRRGV DUH

GLVSDWFKHGRUWUDQVSRUWHGDQG

LLL IRU WKH SXUSRVH RI WKLV SURYLVR

LQWHUPHGLDU\ RSHUDWRU PHDQV D VXSSOLHU ZLWKLQ WKH

FKDLQ RWKHU WKDQ WKH ILUVW VXSSOLHU LQ WKH FKDLQ ZKR

GLVSDWFKHV RU WUDQVSRUWV WKH JRRGV HLWKHU KLPVHOI RU

WKURXJKDWKLUGSDUW\DFWLQJRQKLVEHKDOI

3URYLGHGIXUWKHUWKDWZKHUHDWD[DEOHSHUVRQLV

GHHPHGWRKDYHUHFHLYHGDQGVXSSOLHGJRRGVLQDFFRUGDQFH

ZLWK LWHP $ RI WKH 6HFRQG 6FKHGXOH WKH GLVSDWFK RU

WUDQVSRUWRIWKHJRRGVVKDOOEHDVFULEHGWRWKHVXSSO\PDGH

E\WKDWWD[DEOHSHUVRQ

LQ SDUDJUDSK F WKHUHRI WKH ZRUGV WKH\ DUH

LPSRUWHG VKDOO EH VXEVWLWXWHG E\ WKH ZRUGV WKH\ DUH

LPSRUWHGDQG

SDUDJUDSK G WKHUHRIVKDOOEHGHOHWHG

,WHP  RI 3DUW 2QH RI WKH 7KLUG 6FKHGXOH VKDOO EH 6XEVWLWXWHVLWHP

RI3DUW2QHRI

VXEVWLWXWHGE\WKHIROORZLQJ

WKH7KLUG

6FKHGXOH

Distance sales



,QWUD&RPPXQLW\ GLVWDQFH VDOHV RI JRRGV

PHDQV VXSSOLHV RI JRRGV GLVSDWFKHG RU WUDQVSRUWHG E\ RU RQ

EHKDOI RI WKH VXSSOLHU LQFOXGLQJ ZKHUH WKH VXSSOLHU LQWHUYHQHV

LQGLUHFWO\ LQ WKH WUDQVSRUW RU GLVSDWFK RI WKH JRRGV IURP D

0HPEHU 6WDWH RWKHU WKDQ WKDW LQ ZKLFK GLVSDWFK RU WUDQVSRUW RI

WKHJRRGVWRWKHFXVWRPHUHQGVZKHUHWKHIROORZLQJFRQGLWLRQV

D

WKHVXSSO\RIJRRGVLVFDUULHGRXWIRUDWD[DEOH

SHUVRQ RU D QRQWD[DEOH OHJDO SHUVRQ ZKRVH LQWUD

&RPPXQLW\ DFTXLVLWLRQV RI JRRGV DUH QRW VXEMHFW WR 9$7

SXUVXDQWWR$UWLFOH  RI&RXQFLO'LUHFWLYH(&

VerĪjoni

Ī

Elettronika

RUIRUDQ\RWKHUQRQWD[DEOHSHUVRQ

E

WKH JRRGV VXSSOLHG DUH QHLWKHU QHZ PHDQV RI

WUDQVSRUWQRUJRRGVVXSSOLHGDIWHUDVVHPEO\RULQVWDOODWLRQ

ZLWKRUZLWKRXWDWULDOUXQE\RURQEHKDOIRIWKHVXSSOLHU



'LVWDQFH VDOHV RI JRRGV LPSRUWHG IURP WKLUG

WHUULWRULHVRUWKLUGFRXQWULHVPHDQVVXSSOLHVRIJRRGVGLVSDWFKHG

RU WUDQVSRUWHG E\ RU RQ EHKDOI RI WKH VXSSOLHU LQFOXGLQJ ZKHUH

WKHVXSSOLHULQWHUYHQHVLQGLUHFWO\LQWKHWUDQVSRUWRUGLVSDWFKRI

WKHJRRGVIURPDWKLUGWHUULWRU\RUWKLUGFRXQWU\WRDFXVWRPHULQ

D0HPEHU6WDWHZKHUHWKHIROORZLQJFRQGLWLRQVDUHPHW

D

WKHVXSSO\RIJRRGVLVFDUULHGRXWIRUDWD[DEOH

SHUVRQ RU D QRQWD[DEOH OHJDO SHUVRQ ZKRVH LQWUD

&RPPXQLW\ DFTXLVLWLRQV RI JRRGV DUH QRW VXEMHFW WR 9$7

SXUVXDQWWR$UWLFOH  RI&RXQFLO'LUHFWLYH(&

RUIRUDQ\RWKHUQRQWD[DEOHSHUVRQ

E

WKH JRRGV VXSSOLHG DUH QHLWKHU QHZ PHDQV RI

WUDQVSRUWQRUJRRGVVXSSOLHGDIWHUDVVHPEO\RULQVWDOODWLRQ

ZLWKRUZLWKRXWDWULDOUXQE\RURQEHKDOIRIWKHVXSSOLHU



D

7KH SODFH RI VXSSO\ RI LQWUD&RPPXQLW\

GLVWDQFHVDOHVRIJRRGVVKDOOEHGHHPHGWREHWKHSODFHZKHUHWKH

JRRGV DUH ORFDWHG DW WKH WLPH ZKHQ GLVSDWFK RU WUDQVSRUW RI WKH

JRRGVWRWKHFXVWRPHUHQGV

E

7KH SODFH RI VXSSO\RIGLVWDQFH VDOHVRI JRRGV

LPSRUWHG IURP WKLUG WHUULWRULHV RU WKLUG FRXQWULHV LQWR D

0HPEHU6WDWHRWKHUWKDQWKDWLQZKLFKGLVSDWFKRUWUDQVSRUW

RI WKH JRRGV WR WKH FXVWRPHU HQGV VKDOO EH GHHPHG WR EH

WKH SODFH ZKHUH WKH JRRGV DUH ORFDWHG DW WKH WLPH ZKHQ

GLVSDWFKRUWUDQVSRUWRIWKHJRRGVWRWKHFXVWRPHUHQGV

F

7KH SODFH RI VXSSO\RIGLVWDQFH VDOHVRI JRRGV

LPSRUWHG IURP WKLUG WHUULWRULHV RU WKLUG FRXQWULHV LQWR WKH

0HPEHU6WDWHLQZKLFKGLVSDWFKRUWUDQVSRUWRIWKHJRRGVWR

WKH FXVWRPHU HQGV VKDOO EH GHHPHG WR EH LQ WKDW 0HPEHU

6WDWHSURYLGHGWKDW9$7RQWKRVHJRRGVVKDOOEHGHFODUHG

XQGHU WKH VSHFLDO VFKHPH LQ LWHP  RI 3DUW 6HYHQ RI WKH

)RXUWHHQWK 6FKHGXOH RU WKH FRUUHVSRQGLQJ OHJLVODWLRQ RI

DQ\DQRWKHU0HPEHU6WDWH



6XELWHP   VKDOO QRW DSSO\ WR VXSSOLHV RI VHFRQG

KDQG JRRGV ZRUNV RI DUW FROOHFWRUV¶ LWHPV RU DQWLTXHV DV

GHILQHGLQLWHPRI3DUW7ZRRIWKH)RXUWHHQWK6FKHGXOHQRUWR

VerĪjoni

Ī

Elettronika

VXSSOLHVRIVHFRQGKDQGPHDQVRIWUDQVSRUWZKLFKGRQRWTXDOLI\

DVQHZPHDQVRIWUDQVSRUWVXEMHFWWR9$7LQDFFRUGDQFHZLWKWKH

UHOHYDQWVSHFLDODUUDQJHPHQWV



3DUDJUDSK D  RI VXELWHP   VKDOO QRW DSSO\ ZKHUH

WKHIROORZLQJFRQGLWLRQVDUHPHW

D

L

WKH VXSSOLHU LV HVWDEOLVKHG RU LQ WKH

DEVHQFHRIDQHVWDEOLVKPHQWKDVKLVSHUPDQHQWDGGUHVVRU

XVXDOO\UHVLGHVRQO\LQRQH  0HPEHU6WDWHDQG

LL WKHJRRGVDUHGLVSDWFKHGRUWUDQVSRUWHGWR

DQ\ 0HPEHU 6WDWH RWKHU WKDQ WKH 0HPEHU 6WDWH

UHIHUUHGWRLQVXESDUDJUDSK L DQG

LLL WKH WRWDO YDOXH H[FOXVLYH RI 9$7 RI WKH

VXSSOLHV UHIHUUHG WR LQ VXESDUDJUDSK LL  WRJHWKHU

ZLWK WKH WRWDO YDOXH RI WKH VXSSOLHV RI VHUYLFHV

UHIHUUHGWRLQSDUDJUDSK E RIVXELWHP  RILWHP

RI3DUW 7ZRRI WKLV6FKHGXOHGRHVQRWLQWKHFXUUHQW

FDOHQGDU\HDUH[FHHGWHQWKRXVDQGHXUR ¼ QRU

GLG LW GR VR LQ WKH FRXUVH RI WKH SUHFHGLQJ FDOHQGDU

\HDU

E

:KHUH GXULQJ D FDOHQGDU \HDU WKH WKUHVKROG

UHIHUUHG WR LQ VXESDUDJUDSK LLL  RI SDUDJUDSK D  LV

H[FHHGHG SDUDJUDSK D  RI VXELWHP   VKDOO DSSO\ DV RI

WKDWWLPH

F

7KH &RPPLVVLRQHU VKDOO JUDQW WR WKRVH WD[DEOH

SHUVRQVSURYLGLQJVXSSOLHVHOLJLEOHXQGHUSDUDJUDSK D WKH

ULJKW WR RSW IRU WKH SODFH RI VXSSO\ WR EH GHWHUPLQHG LQ

DFFRUGDQFHZLWKSDUDJUDSK D RIVXELWHP  DQGVXELWHP

 RILWHPRI3DUW7ZRRIWKLV6FKHGXOHZKLFKVKDOOLQ

DQ\HYHQWFRYHUWZR  FDOHQGDU\HDUV

3URYLGHG WKDW D YDOLGHOHFWLRQ IRU WKLV SXUSRVH

VKDOO EH PDGH E\ PHDQV RI D QRWLFH LQ ZULWLQJ WR WKH

&RPPLVVLRQHU RQ D IRUP DFFHSWDEOH WR WKH &RPPLVVLRQHU

VSHFLI\LQJ WKH GDWH IURP ZKLFK LW VKDOO DSSO\ QRW EHLQJ

HDUOLHU WKDQ WKLUW\   GD\V IURP WKH GDWH RQ ZKLFK LW LV

IXUQLVKHG

,WHP  RI 3DUW 7ZR RI WKH 7KLUG 6FKHGXOH VKDOO EH 6XEVWLWXWHVLWHP

RI3DUW7ZRRI

VXEVWLWXWHGE\WKHIROORZLQJ

WKH7KLUG

6FKHGXOH

General rules

VerĪjoni

Ī

Elettronika



([FHSWDVRWKHUZLVHSURYLGHGLQWKLV6FKHGXOH

D

7KH SODFH RI VXSSO\ RI VHUYLFHV WR D WD[DEOH

SHUVRQDFWLQJDVVXFKVKDOOEHWKHSODFHZKHUHWKDWSHUVRQ

KDVHVWDEOLVKHGKLVEXVLQHVV+RZHYHULIWKRVHVHUYLFHVDUH

SURYLGHG WR D IL[HG HVWDEOLVKPHQW RI WKH WD[DEOH SHUVRQ

ORFDWHG LQ D SODFH RWKHU WKDQ WKH SODFH ZKHUH KH KDV

HVWDEOLVKHG KLV EXVLQHVV WKH SODFH RI VXSSO\ RI WKRVH

VHUYLFHVVKDOOEHWKHSODFHZKHUHWKDWIL[HGHVWDEOLVKPHQWLV

ORFDWHG ,Q WKH DEVHQFH RI VXFK SODFH RI HVWDEOLVKPHQW RU

IL[HGHVWDEOLVKPHQWWKHSODFHRIVXSSO\RIVHUYLFHVVKDOOEH

WKH SODFH ZKHUH WKH WD[DEOH SHUVRQ ZKR UHFHLYHV VXFK

VHUYLFHVKDVKLVSHUPDQHQWDGGUHVVRUXVXDOO\UHVLGHV

E

7KHSODFHRIVXSSO\RIVHUYLFHVWRDQRQWD[DEOH

SHUVRQVKDOOEHWKHSODFHZKHUHWKHVXSSOLHUKDVHVWDEOLVKHG

KLVEXVLQHVV+RZHYHULIWKRVHVHUYLFHVDUHSURYLGHGIURP

D IL[HG HVWDEOLVKPHQW RI WKH VXSSOLHU ORFDWHG LQ D SODFH

RWKHUWKDQWKHSODFHZKHUHKHKDVHVWDEOLVKHGKLVEXVLQHVV

WKH SODFH RI VXSSO\ RI WKRVH VHUYLFHV VKDOO EH WKH SODFH

ZKHUHWKDWIL[HGHVWDEOLVKPHQWLVORFDWHG,QWKHDEVHQFHRI

VXFK SODFH RI HVWDEOLVKPHQW RU IL[HG HVWDEOLVKPHQW WKH

SODFH RI VXSSO\ RI VHUYLFHV VKDOO EH WKH SODFH ZKHUH WKH

VXSSOLHUKDVKLVSHUPDQHQWDGGUHVVRUXVXDOO\UHVLGHV

,WHP  RI 3DUW 7ZR RI WKH 7KLUG 6FKHGXOH VKDOO EH

VXEVWLWXWHGE\WKHIROORZLQJ

Supply of telecommunications,

broadcasting

and

electronic services to non-taxable persons

 

7KHSODFHRIVXSSO\RIWKHIROORZLQJVHUYLFHVWR

D QRQWD[DEOH SHUVRQ VKDOO EH WKH SODFH ZKHUH WKDW SHUVRQ LV

HVWDEOLVKHGKDVKLVSHUPDQHQWDGGUHVVRUXVXDOO\UHVLGHV

D

WHOHFRPPXQLFDWLRQVVHUYLFHV

E

UDGLRDQGWHOHYLVLRQEURDGFDVWLQJVHUYLFHV

F

HOHFWURQLFDOO\ VXSSOLHG VHUYLFHV LQ SDUWLFXODU

VHUYLFHVUHODWLQJWRZHEVLWHVVXSSO\ZHEKRVWLQJGLVWDQFH

PDLQWHQDQFH RI SURJUDPPHV DQG HTXLSPHQW VXSSO\ RI

VRIWZDUH DQG XSGDWLQJ WKHUHRI VXSSO\ RI LPDJHV WH[W DQG

LQIRUPDWLRQDQGPDNLQJDYDLODEOHRIGDWDEDVHVVXSSO\RI

PXVLF ILOPV DQG JDPHV LQFOXGLQJ JDPHV RI FKDQFH DQG

JDPEOLQJ JDPHV DQG RI SROLWLFDO FXOWXUDO DUWLVWLF

VSRUWLQJ VFLHQWLILF DQG HQWHUWDLQPHQW EURDGFDVWV DQG

HYHQWVDQGVXSSO\RIGLVWDQFHWHDFKLQJ

VerĪjoni

Ī

Elettronika

:KHUH WKH VXSSOLHU RI D VHUYLFH DQG WKH FXVWRPHU

FRPPXQLFDWH YLD HOHFWURQLF PDLO WKDW VKDOO QRW RI LWVHOI PHDQ

WKDWWKHVHUYLFHVXSSOLHGLVDQHOHFWURQLFDOO\VXSSOLHGVHUYLFH



6XELWHP   VKDOO QRW DSSO\ ZKHUH WKH IROORZLQJ

FRQGLWLRQVDUHPHW

D

WKHVXSSOLHULVHVWDEOLVKHGRULQWKHDEVHQFHRI

DQ HVWDEOLVKPHQW KDV KLV SHUPDQHQW DGGUHVV RU XVXDOO\

UHVLGHVRQO\LQRQH  0HPEHU6WDWHDQG

E

VHUYLFHV DUH VXSSOLHG WR QRQWD[DEOH SHUVRQV

ZKR DUH HVWDEOLVKHG RU KDYH WKHLU SHUPDQHQW DGGUHVV RU

XVXDOO\UHVLGHLQDQ\0HPEHU6WDWHRWKHUWKDQWKH0HPEHU

6WDWHUHIHUUHGWRLQSDUDJUDSK D DQG

F

WKH WRWDO YDOXH H[FOXVLYH RI 9$7 RI WKH

VXSSOLHVUHIHUUHGWRLQSDUDJUDSK E WRJHWKHUZLWKWKHWRWDO

YDOXH RI WKH VXSSOLHV UHIHUUHG WR VXESDUDJUDSK LL  RI

SDUDJUDSK D RIVXELWHP  RILWHPRI3DUW2QHRIWKLV

6FKHGXOHGRHVQRWLQWKHFXUUHQWFDOHQGDU\HDUH[FHHGWHQ

WKRXVDQGHXUR ¼ QRUGLGLWGRVRLQWKHFRXUVHRIWKH

SUHFHGLQJFDOHQGDU\HDU



:KHUHGXULQJDFDOHQGDU\HDUWKHWKUHVKROGUHIHUUHG

WRLQSDUDJUDSK F RIVXELWHP  LVH[FHHGHGVXELWHP  VKDOO

DSSO\DVRIWKDWWLPH



7KH &RPPLVVLRQHU VKDOO JUDQW WR WKRVH WD[DEOH

SHUVRQVSURYLGLQJVXSSOLHVHOLJLEOHXQGHUVXELWHP  WKHULJKW

WR RSW IRU WKH SODFH RI VXSSO\ WR EH GHWHUPLQHG LQ DFFRUGDQFH

ZLWKVXELWHP  DQGSDUDJUDSK D RIVXELWHP  RILWHPRI

3DUW2QHRIWKLV6FKHGXOHZKLFKVKDOOLQDQ\HYHQWFRYHUWZR 

FDOHQGDU\HDUV

3URYLGHG WKDW D YDOLG HOHFWLRQ IRU WKLV SXUSRVH VKDOO

EHPDGHE\PHDQVRIDQRWLFHLQZULWLQJWRWKH&RPPLVVLRQHURQ

DIRUPDFFHSWDEOHWRWKH&RPPLVVLRQHUVSHFLI\LQJWKHGDWHIURP

ZKLFKLWVKDOODSSO\QRWEHLQJHDUOLHUWKDQWKLUW\  GD\VIURP

WKHGDWHRQZKLFKLWLVIXUQLVKHG

VerĪjoni

Ī

Elettronika

0LWEXJĢÁ,VWDPSHULMDWDO*YHUQIXTNDUWDULċLNODWD³Printed at the Government Printing Press on recycled paper

€0.63