226 tal-2020
Statutory Text (1 Articles)
VerĪjoni
Ī
Elettronika
/1RI
9$/8($''('7$;$&7
&$3
9DOXH$GGHG7D[$FW $PHQGPHQWRI)RXUWHHQWK6FKHGXOH
5HJXODWLRQV
,1(;(5&,6(RIWKHSRZHUVFRQIHUUHGE\DUWLFOHRIWKH9DOXH
$GGHG7D[$FWWKH0LQLVWHUIRU)LQDQFHDQG)LQDQFLDO6HUYLFHVKDV
PDGHWKHIROORZLQJUHJXODWLRQV
7KHWLWOHRIWKHVHUHJXODWLRQVLV9DOXH$GGHG7D[$FW &LWDWLRQVFRSH
$PHQGPHQW RI )RXUWHHQWK 6FKHGXOH 5HJXODWLRQV DQG WKHVH DQG
FRPPHQFHPHQW
UHJXODWLRQV VKDOO EH UHDG DQG FRQVWUXHG DV RQH ZLWK WKH )RXUWHHQWK
6FKHGXOH WR WKH 9DOXH $GGHG 7D[$FWZKLFK)RXUWHHQWK 6FKHGXOHLV &DS
KHUHLQDIWHU LQ WKHVH UHJXODWLRQV UHIHUUHG WR DV WKH )RXUWHHQWK
6FKHGXOH
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
3DUW6HYHQRIWKH)RXUWHHQWK6FKHGXOHVKDOOEHVXEVWLWXWHG 6XEVWLWXWHV3DUW
6HYHQRIWKH
E\WKHIROORZLQJ
)RXUWHHQWK
6FKHGXOH
3DUW6HYHQ
6SHFLDOVFKHPHVIRUWD[DEOHSHUVRQVVXSSO\LQJVHUYLFHVWRQRQ
WD[DEOHSHUVRQVRUPDNLQJGLVWDQFHVDOHVRIJRRGVRUFHUWDLQ
GRPHVWLFVXSSOLHVRIJRRGV
6HFWLRQ
*HQHUDO3URYLVLRQV
VerĪjoni
Ī
Elettronika
Interpretation
,QWKLV3DUWWKHIROORZLQJGHILQLWLRQVKDOODSSO\
9$7 UHWXUQ PHDQV WKH VWDWHPHQW FRQWDLQLQJ WKH
LQIRUPDWLRQQHFHVVDU\WRHVWDEOLVKWKHDPRXQWRI9$7GXH
LQHDFK0HPEHU6WDWH
6HFWLRQ
6SHFLDOVFKHPHIRUVHUYLFHVVXSSOLHGE\WD[DEOHSHUVRQVQRW
HVWDEOLVKHGZLWKLQWKH&RPPXQLW\
Interpretation
)RUWKHSXUSRVHRIWKLV6HFWLRQZLWKRXWSUHMXGLFHWR
RWKHU SURYLVLRQV RI WKLV $FW WKH IROORZLQJ GHILQLWLRQV VKDOO
DSSO\
0HPEHU 6WDWH RI FRQVXPSWLRQ PHDQV WKH 0HPEHU
6WDWH LQ ZKLFK WKH VXSSO\ RI VHUYLFHV LV GHHPHG WR WDNH
SODFHDFFRUGLQJWR3DUW7ZRRIWKH7KLUG6FKHGXOH
0HPEHU6WDWHRILGHQWLILFDWLRQPHDQVWKH0HPEHU
6WDWH ZKLFK WKH WD[DEOH SHUVRQ QRW HVWDEOLVKHG ZLWKLQ WKH
&RPPXQLW\FKRRVHVWRFRQWDFWWRVWDWHZKHQKLVDFWLYLW\DV
D WD[DEOH SHUVRQ ZLWKLQ WKH WHUULWRU\ RI WKH &RPPXQLW\
FRPPHQFHV LQ DFFRUGDQFH ZLWK WKH SURYLVLRQV RI WKLV
6HFWLRQ
WD[DEOH SHUVRQ QRW HVWDEOLVKHG ZLWKLQ WKH
&RPPXQLW\ PHDQV D WD[DEOH SHUVRQ ZKR KDV QRW
HVWDEOLVKHGKLVEXVLQHVVLQWKHWHUULWRU\RIWKH&RPPXQLW\
DQGZKRKDVQRIL[HGHVWDEOLVKPHQWWKHUH
Permission to use the special scheme
7KH &RPPLVVLRQHU VKDOO SHUPLW DQ\ WD[DEOH SHUVRQ
QRW HVWDEOLVKHG ZLWKLQ WKH &RPPXQLW\ VXSSO\LQJ VHUYLFHV WR D
QRQWD[DEOHSHUVRQZKRLVHVWDEOLVKHGLQD0HPEHU6WDWHRUKDV
KLV SHUPDQHQW DGGUHVV RU XVXDOO\ UHVLGHV LQ D 0HPEHU 6WDWH WR
XVHWKLVVSHFLDOVFKHPH7KLVVFKHPHDSSOLHVWRDOOWKRVHVHUYLFHV
VXSSOLHGZLWKLQWKH&RPPXQLW\
Notification to the Commissioner
7KH WD[DEOH SHUVRQ QRW HVWDEOLVKHG ZLWKLQ WKH
&RPPXQLW\VKDOOVWDWHWRWKH&RPPLVVLRQHUZKHQKHFRPPHQFHV
RUFHDVHVKLVDFWLYLW\DVDWD[DEOHSHUVRQRUFKDQJHVWKDWDFWLYLW\
VerĪjoni
Ī
Elettronika
LQVXFKDZD\WKDWKHQRORQJHUPHHWVWKHFRQGLWLRQVQHFHVVDU\
IRU XVH RI WKLV VSHFLDO VFKHPH +H VKDOO FRPPXQLFDWH WKDW
LQIRUPDWLRQHOHFWURQLFDOO\
Information that shall be provided to the Commissioner
7KH LQIRUPDWLRQ ZKLFK WKH WD[DEOH SHUVRQ QRW
HVWDEOLVKHG ZLWKLQ WKH &RPPXQLW\ VKDOO SURYLGH WR WKH
&RPPLVVLRQHU ZKHQ KH FRPPHQFHV D WD[DEOH DFWLYLW\ VKDOO
FRQWDLQWKHIROORZLQJGHWDLOV
D QDPH
E SRVWDODGGUHVV
F HOHFWURQLFDGGUHVVHVLQFOXGLQJZHEVLWHV
G QDWLRQDOWD[FRGHQXPEHULIDQ\
H D VWDWHPHQW WKDW WKH SHUVRQ KDV QRW HVWDEOLVKHG
KLVEXVLQHVV LQWKHWHUULWRU\RIWKH&RPPXQLW\DQGKDVQR
IL[HGHVWDEOLVKPHQWWKHUH
7KH WD[DEOH SHUVRQ QRW HVWDEOLVKHG ZLWKLQ LQ WKH
&RPPXQLW\VKDOOQRWLI\WKH&RPPLVVLRQHURIDQ\FKDQJHVLQWKH
LQIRUPDWLRQSURYLGHG
VAT identification number
7KH &RPPLVVLRQHU VKDOO DOORFDWH WR WKH WD[DEOH
SHUVRQQRWHVWDEOLVKHGZLWKLQWKH&RPPXQLW\DQLQGLYLGXDO9$7
LGHQWLILFDWLRQQXPEHUIRUWKHDSSOLFDWLRQRIWKLVVSHFLDOVFKHPH
DQGVKDOOQRWLI\KLPRIWKDWQXPEHUE\HOHFWURQLFPHDQV2QWKH
EDVLV RI WKH LQIRUPDWLRQ XVHG IRU WKDW LGHQWLILFDWLRQ 0HPEHU
6WDWHV RI FRQVXPSWLRQ PD\ KDYH UHFRXUVH WR WKHLU RZQ
LGHQWLILFDWLRQV\VWHPV
Cancellation from identification register
7KH&RPPLVVLRQHUVKDOOGHOHWHWKHWD[DEOHSHUVRQQRW
HVWDEOLVKHG ZLWKLQ WKH &RPPXQLW\ IURP WKH LGHQWLILFDWLRQ
UHJLVWHULQWKHIROORZLQJFDVHV
D LI KH QRWLILHV WKH &RPPLVVLRQHU WKDW KH QR
ORQJHUVXSSOLHVVHUYLFHVFRYHUHGE\WKLVVSHFLDOVFKHPH
E LILWPD\RWKHUZLVHEHDVVXPHGWKDWKLVWD[DEOH
DFWLYLWLHVKDYHFHDVHG
VerĪjoni
Ī
Elettronika
F LI KH QR ORQJHU PHHWV WKH FRQGLWLRQV QHFHVVDU\
IRUXVHRIWKLVVSHFLDOVFKHPH
G LIKHSHUVLVWHQWO\IDLOVWRFRPSO\ZLWKWKHUXOHV
UHODWLQJWRWKLVVSHFLDOVFKHPH
Submission of VAT return
7KH WD[DEOH SHUVRQ QRW HVWDEOLVKHG ZLWKLQ WKH
&RPPXQLW\ PDNLQJ XVH RI WKLV VSHFLDO VFKHPH VKDOO VXEPLW E\
HOHFWURQLF PHDQV WR WKH &RPPLVVLRQHU D 9$7 UHWXUQ IRU HDFK
FDOHQGDUTXDUWHUZKHWKHURUQRWVHUYLFHVFRYHUHGE\WKLVVSHFLDO
VFKHPHKDYHEHHQVXSSOLHG7KH9$7UHWXUQVKDOOEHVXEPLWWHG
E\ WKH HQG RI WKH PRQWK IROORZLQJ WKH HQG RI WKH WD[ SHULRG
FRYHUHGE\WKHUHWXUQ
Details and adjustments that shall be included in VAT
return
7KH 9$7 UHWXUQ VKDOO VKRZ WKH LQGLYLGXDO 9$7
LGHQWLILFDWLRQQXPEHUIRUWKHDSSOLFDWLRQRIWKLVVSHFLDOVFKHPH
DQGIRUHDFK0HPEHU6WDWHRIFRQVXPSWLRQLQZKLFK9$7LVGXH
WKHWRWDOYDOXHH[FOXVLYHRI9$7RIVXSSOLHVRIVHUYLFHVFRYHUHG
E\WKLVVSHFLDOVFKHPHFDUULHGRXWGXULQJWKHWD[SHULRGDQGWRWDO
DPRXQWSHUUDWHRIWKHFRUUHVSRQGLQJ9$77KHDSSOLFDEOHUDWHV
RI 9$7 DQG WKH WRWDO 9$7 GXH VKDOO DOVR EH LQGLFDWHG RQ WKH
UHWXUQ :KHUH DQ\ DPHQGPHQWV WR WKH 9$7 UHWXUQ DUH UHTXLUHG
DIWHU LWV VXEPLVVLRQ VXFK DPHQGPHQWV VKDOO EH LQFOXGHG LQ D
VXEVHTXHQWUHWXUQZLWKLQWKUHH \HDUVRIWKHGDWHRQZKLFKWKH
LQLWLDO UHWXUQ ZDV UHTXLUHG WR EH VXEPLWWHG SXUVXDQW WR LWHP
7KDWVXEVHTXHQW9$7UHWXUQVKDOOLGHQWLI\WKHUHOHYDQW0HPEHU
6WDWHRIFRQVXPSWLRQWKHWD[SHULRGDQGWKHDPRXQWRI9$7IRU
ZKLFKDQ\DPHQGPHQWVDUHUHTXLUHG
Reporting currency
7KHYDOXHDGGHGWD[UHWXUQVKDOOEHPDGHRXWLQHXUR
,I WKH VXSSOLHV KDYH EHHQ PDGH LQ RWKHU FXUUHQFLHV WKH WD[DEOH
SHUVRQ QRW HVWDEOLVKHG ZLWKLQ WKH &RPPXQLW\ VKDOO IRU WKH
SXUSRVH RI FRPSOHWLQJ WKH 9$7 UHWXUQ XVH WKH H[FKDQJH UDWH
DSSO\LQJRQWKHODVWGD\RIWKHWD[SHULRG7KHFRQYHUVLRQVKDOO
EH PDGH E\ DSSO\LQJ WKH H[FKDQJH UDWHV SXEOLVKHG E\ WKH
(XURSHDQ&HQWUDO%DQNIRUWKDWGD\RULIWKHUHLVQRSXEOLFDWLRQ
IRUWKDWGD\RQWKHQH[WGD\RISXEOLFDWLRQ
VerĪjoni
Ī
Elettronika
Payment of the tax
7KH WD[DEOH SHUVRQ QRW HVWDEOLVKHG ZLWKLQ WKH
&RPPXQLW\VKDOOSD\WKH9$7PDNLQJUHIHUHQFHWRWKHUHOHYDQW
9$7UHWXUQZKHQVXEPLWWLQJWKH9$7UHWXUQDWWKHODWHVWDWWKH
H[SLU\RIWKHGHDGOLQHE\ZKLFKWKHUHWXUQVKDOOEHVXEPLWWHG
3D\PHQW VKDOO EH PDGH WR D EDQN DFFRXQW GHQRPLQDWHG LQ
HXURGHVLJQDWHGE\WKH&RPPLVVLRQHU
Deduction of input tax
7KH WD[DEOH SHUVRQ QRW HVWDEOLVKHG ZLWKLQ WKH
&RPPXQLW\ PDNLQJ XVH RI WKLV VSHFLDO VFKHPH PD\ QRW GHGXFW
9$7SXUVXDQWWR$UWLFOHRI&RXQFLO'LUHFWLYH(&
1RWZLWKVWDQGLQJ SDUDJUDSK RI $UWLFOH RI 'LUHFWLYH
((& WKH WD[DEOH SHUVRQ LQ TXHVWLRQ VKDOO EH UHIXQGHG LQ
DFFRUGDQFHZLWKWKDW'LUHFWLYH$UWLFOH DQG DQG$UWLFOH
RI'LUHFWLYH((&VKDOOQRWDSSO\WRUHIXQGVUHODWLQJ
WRVHUYLFHVFRYHUHGE\WKLVVSHFLDOVFKHPH
,IWKHWD[DEOHSHUVRQPDNLQJXVHRIWKLVVSHFLDOVFKHPHLV
UHTXLUHG WR EH UHJLVWHUHG LQ D 0HPEHU 6WDWH IRU DFWLYLWLHV QRW
FRYHUHGE\WKLVVSHFLDOVFKHPHKHVKDOOGHGXFW9$7LQFXUUHGLQ
WKDW0HPEHU6WDWHLQUHVSHFWRIKLVWD[DEOHDFWLYLWLHVZKLFKDUH
FRYHUHG E\ WKLV VSHFLDO VFKHPH LQ WKH 9$7 UHWXUQ WKDW VKDOO EH
VXEPLWWHG SXUVXDQW WR $UWLFOH RI &RXQFLO 'LUHFWLYH
(&
Records
7KH WD[DEOH SHUVRQ QRW HVWDEOLVKHG ZLWKLQ WKH
&RPPXQLW\ VKDOO NHHS UHFRUGV RI WKH WUDQVDFWLRQV FRYHUHG E\
WKLVVSHFLDOVFKHPH7KRVHUHFRUGVVKDOOEHVXIILFLHQWO\GHWDLOHG
WRHQDEOHWKHWD[DXWKRULWLHVRIWKH0HPEHU6WDWHRIFRQVXPSWLRQ
WRYHULI\WKDWWKH9$7UHWXUQLVFRUUHFW
7KHUHFRUGVUHIHUUHGWRLQVXELWHP VKDOOEHPDGH
DYDLODEOH HOHFWURQLFDOO\ RQ UHTXHVW WR WKH &RPPLVVLRQHU DQG WR
WKH0HPEHU6WDWHRIFRQVXPSWLRQ
7KRVH UHFRUGV VKDOO EH NHSW IRU D SHULRG RI WHQ \HDUV
IURPWKHHQGRIWKH\HDUGXULQJZKLFKWKHWUDQVDFWLRQZDVFDUULHG
RXW
VerĪjoni
Ī
Elettronika
6HFWLRQ
6SHFLDOVFKHPHIRULQWUD&RPPXQLW\GLVWDQFHVDOHVRIJRRGVIRU
VXSSOLHVRIJRRGVZLWKLQD0HPEHU6WDWHPDGHE\HOHFWURQLF
LQWHUIDFHVIDFLOLWDWLQJWKRVHVXSSOLHVDQGIRUVHUYLFHVVXSSOLHGE\
WD[DEOHSHUVRQVHVWDEOLVKHGZLWKLQWKH&RPPXQLW\EXWQRWLQWKH
0HPEHU6WDWHRIFRQVXPSWLRQ
Interpretation
)RUWKHSXUSRVHRIWKLV6HFWLRQZLWKRXWSUHMXGLFHWR
RWKHU SURYLVLRQV RI WKLV $FW WKH IROORZLQJ GHILQLWLRQV VKDOO
0HPEHU6WDWHRIFRQVXPSWLRQPHDQVRQH RIWKH
IROORZLQJ
D
LQ WKH FDVH RI WKH VXSSO\ RI VHUYLFHV WKH
0HPEHU6WDWHLQZKLFKWKHVXSSO\LVGHHPHGWRWDNH
SODFHLQWHUPVRI3DUW7ZRRIWKH7KLUG6FKHGXOH
E
LQ WKH FDVH RI LQWUD&RPPXQLW\ GLVWDQFH
VDOHVRIJRRGVWKH0HPEHU6WDWHZKHUHWKHGLVSDWFK
RUWUDQVSRUWRIWKHJRRGVWRWKHFXVWRPHUHQGV
F
LQWKHFDVHRIWKHVXSSO\RIJRRGVPDGHE\
D WD[DEOH SHUVRQ IDFLOLWDWLQJ WKRVH VXSSOLHV LQ
DFFRUGDQFH ZLWK VXELWHP RI LWHP $ RI WKH
6HFRQG 6FKHGXOH ZKHUH WKH GLVSDWFK RU WUDQVSRUW RI
WKH JRRGV VXSSOLHG EHJLQV DQG HQGV LQ WKH VDPH
0HPEHU6WDWHWKDW0HPEHU6WDWH
0HPEHU6WDWHRILGHQWLILFDWLRQPHDQVWKH0HPEHU
6WDWH LQ WKH WHUULWRU\ RI ZKLFK WKH WD[DEOH SHUVRQ KDV
HVWDEOLVKHG KLV EXVLQHVV RU LI KH KDV QRW HVWDEOLVKHG KLV
EXVLQHVV LQ WKH &RPPXQLW\ ZKHUH KH KDV D IL[HG
HVWDEOLVKPHQW
:KHUH D WD[DEOH SHUVRQ KDV QRW HVWDEOLVKHG KLV
EXVLQHVVLQWKH&RPPXQLW\EXWKDVPRUHWKDQRQH IL[HG
HVWDEOLVKPHQW WKHUHLQ WKH 0HPEHU 6WDWH RI LGHQWLILFDWLRQ
VKDOOEHWKH0HPEHU6WDWHZLWKDIL[HGHVWDEOLVKPHQWZKHUH
WKDWWD[DEOHSHUVRQLQGLFDWHVWKDWKHVKDOOPDNHXVHRIWKLV
VSHFLDOVFKHPH7KHWD[DEOHSHUVRQVKDOOEHERXQGE\WKLV
GHFLVLRQ IRU WKH FDOHQGDU \HDU FRQFHUQHG DQG WKH WZR
FDOHQGDU\HDUVIROORZLQJ
VerĪjoni
Ī
Elettronika
:KHUH D WD[DEOH SHUVRQ KDV QRW HVWDEOLVKHG KLV
EXVLQHVVLQWKH&RPPXQLW\DQGKDVQRIL[HGHVWDEOLVKPHQW
WKHUHLQ WKH 0HPEHU 6WDWH RI LGHQWLILFDWLRQ VKDOO EH WKH
0HPEHU 6WDWH LQ ZKLFK WKH GLVSDWFK RU WUDQVSRUW RI WKH
JRRGV EHJLQV :KHUH WKHUH LV PRUH WKDQ RQH 0HPEHU
6WDWHLQZKLFKWKHGLVSDWFKRUWUDQVSRUWRIWKHJRRGVEHJLQV
WKH WD[DEOH SHUVRQ VKDOO LQGLFDWH ZKLFK RI WKRVH 0HPEHU
6WDWHV VKDOO EH WKH 0HPEHU 6WDWH RI LGHQWLILFDWLRQ 7KH
WD[DEOH SHUVRQ VKDOO EH ERXQG E\ WKDW GHFLVLRQ IRU WKH
FDOHQGDU \HDU FRQFHUQHG DQG WKH WZR FDOHQGDU \HDUV
IROORZLQJ
WD[DEOH SHUVRQ QRW HVWDEOLVKHG LQ WKH 0HPEHU 6WDWH
RI FRQVXPSWLRQ PHDQV D WD[DEOH SHUVRQ ZKR KDV
HVWDEOLVKHG KLV EXVLQHVV LQ WKH &RPPXQLW\ RU KDV D IL[HG
HVWDEOLVKPHQWWKHUHEXWKDVQRWHVWDEOLVKHGKLVEXVLQHVVDQG
KDV QR IL[HG HVWDEOLVKPHQW ZLWKLQ WKH WHUULWRU\ RI WKH
0HPEHU6WDWHRIFRQVXPSWLRQ
Permission to use the special scheme
7KH&RPPLVVLRQHUVKDOOSHUPLWWKHIROORZLQJWD[DEOH
SHUVRQVWRXVHWKLVVSHFLDOVFKHPH
D DWD[DEOHSHUVRQFDUU\LQJRXWLQWUD&RPPXQLW\
GLVWDQFHVDOHVRIJRRGV
E DWD[DEOHSHUVRQIDFLOLWDWLQJWKHVXSSO\RIJRRGV
LQWHUPVRIVXELWHP RILWHP$RIWKH6HFRQG6FKHGXOH
ZKHUH WKH GLVSDWFK RU WUDQVSRUW RI WKH JRRGV VXSSOLHG
EHJLQVDQGHQGVLQWKHVDPH0HPEHU6WDWH
F DWD[DEOHSHUVRQQRWHVWDEOLVKHGLQWKH0HPEHU
6WDWH RI FRQVXPSWLRQ VXSSO\LQJ VHUYLFHV WR D QRQWD[DEOH
SHUVRQ
7KLVVSHFLDOVFKHPHDSSOLHVWRDOOWKRVHJRRGVRUVHUYLFHV
VXSSOLHGLQWKH&RPPXQLW\E\WKHWD[DEOHSHUVRQFRQFHUQHG
Notification to the Commissioner
$ WD[DEOH SHUVRQ VKDOO VWDWH WR WKH &RPPLVVLRQHU
ZKHQKHFRPPHQFHVDQGFHDVHVKLVWD[DEOHDFWLYLWLHVFRYHUHGE\
WKLV VSHFLDO VFKHPH RU FKDQJHV WKRVH DFWLYLWLHV LQ VXFK D ZD\
WKDWKHQRORQJHUPHHWVWKHFRQGLWLRQVQHFHVVDU\IRUXVHRIWKLV
VSHFLDO VFKHPH +H VKDOO FRPPXQLFDWH WKDW LQIRUPDWLRQ E\
HOHFWURQLFPHDQV
VerĪjoni
Ī
Elettronika
VAT identification number
$ WD[DEOH SHUVRQ PDNLQJ XVH RI WKLV VSHFLDO VFKHPH
VKDOOIRUWKHWD[DEOHWUDQVDFWLRQVFDUULHGRXWXQGHUWKLVVFKHPH
EH LGHQWLILHG IRU 9$7 SXUSRVHV LQ 0DOWD RQO\ )RU WKDW SXUSRVH
WKH &RPPLVVLRQHU VKDOO XVH WKH LQGLYLGXDO 9$7 LGHQWLILFDWLRQ
QXPEHUDOUHDG\DOORFDWHGWRWKHWD[DEOHSHUVRQLQUHVSHFWRIKLV
REOLJDWLRQVXQGHUWKHLQWHUQDOV\VWHP
2QWKHEDVLVRIWKHLQIRUPDWLRQXVHGIRUWKDWLGHQWLILFDWLRQ
0HPEHU6WDWHVRIFRQVXPSWLRQPD\KDYHUHFRXUVHWRWKHLURZQ
LGHQWLILFDWLRQV\VWHPV
Exclusion from the special scheme
7KH &RPPLVVLRQHU VKDOO H[FOXGH D WD[DEOH SHUVRQ
IURPWKHVSHFLDOVFKHPHLQDQ\RQH RIWKHIROORZLQJFDVHV
D LI KH QRWLILHV WKDW KH QR ORQJHU FDUULHV RXW
VXSSOLHV RI JRRGV DQG VHUYLFHV FRYHUHG E\ WKLV VSHFLDO
VFKHPH
E LILWPD\RWKHUZLVHEHDVVXPHGWKDWKLVWD[DEOH
DFWLYLWLHVFRYHUHGE\WKLVVSHFLDOVFKHPHKDYHFHDVHG
F LI KH QR ORQJHU PHHWV WKH FRQGLWLRQV QHFHVVDU\
IRUXVHRIWKLVVSHFLDOVFKHPH
G LIKHSHUVLVWHQWO\IDLOVWRFRPSO\ZLWKWKHUXOHV
UHODWLQJWRWKLVVSHFLDOVFKHPH
Submission of VAT return
7KHWD[DEOHSHUVRQPDNLQJXVHRIWKLVVSHFLDOVFKHPH
VKDOO VXEPLW E\ HOHFWURQLF PHDQV WR WKH &RPPLVVLRQHU D 9$7
UHWXUQIRUHDFKFDOHQGDUTXDUWHUZKHWKHURUQRWVXSSOLHVRIJRRGV
DQG VHUYLFHV FRYHUHG E\ WKLV VSHFLDO VFKHPH KDYH EHHQ FDUULHG
RXW7KH9$7UHWXUQVKDOOEHVXEPLWWHGE\WKHHQGRIWKHPRQWK
IROORZLQJWKHHQGRIWKHWD[SHULRGFRYHUHGE\WKHUHWXUQ
Details and adjustments that shall be included in VAT
return
7KH 9$7 UHWXUQ VKDOO VKRZ WKH 9$7
LGHQWLILFDWLRQQXPEHUUHIHUUHGWRLQLWHPDQGIRUHDFK0HPEHU
6WDWH RI FRQVXPSWLRQ LQ ZKLFK 9$7 LV GXH WKH WRWDO YDOXH
H[FOXVLYHRI9$7WKHDSSOLFDEOHUDWHVRI9$7WKHWRWDODPRXQW
SHU UDWH RI WKH FRUUHVSRQGLQJ 9$7 DQG WKH WRWDO 9$7 GXH LQ
VerĪjoni
Ī
Elettronika
UHVSHFWRIWKHIROORZLQJVXSSOLHVFRYHUHGE\WKLVVSHFLDOVFKHPH
FDUULHGRXWGXULQJWKHWD[SHULRG
D LQWUD&RPPXQLW\GLVWDQFHVDOHVRIJRRGV
E VXSSOLHV RI JRRGV LQ DFFRUGDQFH ZLWK VXELWHP
RILWHP$RIWKH6HFRQG6FKHGXOHZKHUHWKHGLVSDWFK
RUWUDQVSRUWRIWKRVHJRRGVSURYLGHGEHJLQVDQGHQGVLQWKH
VDPH0HPEHU6WDWH
F VXSSOLHVRIVHUYLFHV
7KH9$7 UHWXUQ VKDOO DOVRLQFOXGHDPHQGPHQWVUHODWLQJWR
SUHYLRXVWD[SHULRGVDVSURYLGHGLQVXELWHP
:KHUH JRRGV DUH GLVSDWFKHG RU WUDQVSRUWHG IURP
0HPEHU 6WDWHV RWKHU WKDQ 0DOWD WKH 9$7 UHWXUQ VKDOO DOVR
LQFOXGHWKHWRWDOYDOXHH[FOXVLYHRI9$7WKHDSSOLFDEOHUDWHVRI
9$7 WKH WRWDO DPRXQW SHU UDWH RI WKH FRUUHVSRQGLQJ 9$7 DQG
WKH WRWDO 9$7 GXH LQ UHVSHFW RI WKH IROORZLQJ VXSSOLHV FRYHUHG
E\WKLVVSHFLDOVFKHPHIRUHDFK0HPEHU6WDWHZKHUHVXFKJRRGV
DUHGLVSDWFKHGRUWUDQVSRUWHGIURP
D LQWUD&RPPXQLW\ GLVWDQFH VDOHV RI JRRGV RWKHU
WKDQ WKRVH PDGH E\ D WD[DEOH SHUVRQ LQ DFFRUGDQFH ZLWK
VXELWHP RILWHP$RIWKH6HFRQG6FKHGXOH
E LQWUD&RPPXQLW\ GLVWDQFH VDOHV RI JRRGV DQG
VXSSOLHVRIJRRGVZKHUHWKHGLVSDWFKRUWUDQVSRUWRIWKRVH
JRRGVEHJLQVDQGHQGVLQWKHVDPH0HPEHU6WDWHPDGHE\
D WD[DEOH SHUVRQ LQ DFFRUGDQFH ZLWK VXELWHP RI LWHP
$RIWKH6HFRQG6FKHGXOH
,QUHODWLRQWRWKHVXSSOLHVUHIHUUHGWRLQSDUDJUDSK D WKH
9$7 UHWXUQ VKDOO DOVR LQFOXGH WKH LQGLYLGXDO 9$7 LGHQWLILFDWLRQ
QXPEHU RU WKH WD[ UHIHUHQFHQXPEHUDOORFDWHGE\HDFK 0HPEHU
6WDWHZKHUHVXFKJRRGVDUHGLVSDWFKHGRUWUDQVSRUWHGIURP
,QUHODWLRQWRWKHVXSSOLHVUHIHUUHGWRLQSDUDJUDSK E WKH
9$7 UHWXUQ VKDOO DOVR LQFOXGH WKH LQGLYLGXDO 9$7 LGHQWLILFDWLRQ
QXPEHU RU WKH WD[ UHIHUHQFHQXPEHUDOORFDWHGE\HDFK 0HPEHU
6WDWH ZKHUH VXFK JRRGV DUH GLVSDWFKHG RU WUDQVSRUWHG IURP LI
DYDLODEOH
7KH9$7UHWXUQVKDOOLQFOXGHWKHLQIRUPDWLRQUHIHUUHGWRLQ
WKLVVXELWHPEURNHQGRZQE\0HPEHU6WDWHRIFRQVXPSWLRQ
:KHUHWKHWD[DEOHSHUVRQVXSSO\LQJVHUYLFHVFRYHUHG
VerĪjoni
Ī
Elettronika
E\WKLVVSHFLDOVFKHPHKDVRQH RUPRUHIL[HGHVWDEOLVKPHQWV
RWKHU WKDQ WKDW LQ 0DOWD IURP ZKLFK WKH VHUYLFHV DUH VXSSOLHG
WKH 9$7 UHWXUQ VKDOO DOVR LQFOXGH WKH WRWDO YDOXH H[FOXVLYH RI
9$7 WKH DSSOLFDEOH UDWHV RI 9$7 WKH WRWDO DPRXQW SHU HYHU\
UDWH RI WKH FRUUHVSRQGLQJ 9$7 DQG WKH WRWDO 9$7 GXH RI VXFK
VXSSOLHV IRU HDFK 0HPEHU 6WDWH LQ ZKLFK KH KDV DQ
HVWDEOLVKPHQW WRJHWKHU ZLWK WKH LQGLYLGXDO 9$7 LGHQWLILFDWLRQ
QXPEHURUWKHWD[UHIHUHQFHQXPEHURIWKLVHVWDEOLVKPHQWEURNHQ
GRZQE\0HPEHU6WDWHRIFRQVXPSWLRQ
:KHUH DQ\ DPHQGPHQWV WR WKH 9$7 UHWXUQ DUH
UHTXLUHGDIWHULWVVXEPLVVLRQVXFKDPHQGPHQWVVKDOOEHLQFOXGHG
LQDVXEVHTXHQWUHWXUQZLWKLQWKUHH \HDUVRIWKHGDWHRQZKLFK
WKHLQLWLDOUHWXUQZDVUHTXLUHGWREHVXEPLWWHGSXUVXDQWWRLWHP
7KDWVXEVHTXHQW9$7UHWXUQVKDOOLGHQWLI\WKHUHOHYDQW0HPEHU
6WDWHRIFRQVXPSWLRQWKHWD[SHULRGDQGWKHDPRXQWRI9$7IRU
ZKLFKDQ\DPHQGPHQWVDUHUHTXLUHG
Reporting currency
7KH9$7UHWXUQVKDOOEHPDGHRXWLQHXUR
,I WKH VXSSOLHV KDYH EHHQ PDGH LQ RWKHU FXUUHQFLHV WKH
WD[DEOH SHUVRQ PDNLQJ XVH RI WKLV VSHFLDO VFKHPH VKDOO IRU WKH
SXUSRVH RI FRPSOHWLQJ WKH 9$7 UHWXUQ XVH WKH H[FKDQJH UDWH
DSSO\LQJRQWKHODVWGDWHRIWKHWD[SHULRG7KHFRQYHUVLRQVKDOO
EH PDGH E\ DSSO\LQJ WKH H[FKDQJH UDWHV SXEOLVKHG E\ WKH
(XURSHDQ&HQWUDO%DQNIRUWKDWGD\RULIWKHUHLVQRSXEOLFDWLRQ
IRUWKDWGD\RQWKHQH[WGD\RISXEOLFDWLRQ
Payment of the tax
7KHWD[DEOHSHUVRQPDNLQJXVHRIWKLVVSHFLDOVFKHPH
VKDOOSD\WKH9$7PDNLQJUHIHUHQFHWRWKHUHOHYDQW9$7UHWXUQ
DWWKHODWHVWDWWKHH[SLU\RIWKHGHDGOLQHE\ZKHQWKHUHWXUQVKDOO
EHVXEPLWWHG
3D\PHQW VKDOO EH PDGH WR D EDQN DFFRXQW GHQRPLQDWHG LQ
HXURGHVLJQDWHGE\WKH&RPPLVVLRQHU
Deduction of input tax
7KHWD[DEOHSHUVRQPDNLQJXVHRIWKLVVSHFLDOVFKHPH
PD\ QRW LQ UHVSHFW RI KLV WD[DEOH DFWLYLWLHV FRYHUHG E\ WKLV
VSHFLDO VFKHPH GHGXFW 9$7 LQFXUUHG LQ WKH 0HPEHU 6WDWH RI
FRQVXPSWLRQSXUVXDQWWR$UWLFOHRI&RXQFLO'LUHFWLYH
(&1RWZLWKVWDQGLQJ$UWLFOH $UWLFOHDQGSRLQW H RI
VerĪjoni
Ī
Elettronika
$UWLFOH RI 'LUHFWLYH (& WKH WD[DEOH SHUVRQ LQ
TXHVWLRQVKDOOEHUHIXQGHGLQDFFRUGDQFHZLWKWKDW'LUHFWLYH
,IWKHWD[DEOHSHUVRQPDNLQJXVHRIWKLVVSHFLDOVFKHPHLV
UHTXLUHG WR EH UHJLVWHUHG LQ D 0HPEHU 6WDWH IRU DFWLYLWLHV QRW
FRYHUHGE\WKLVVSHFLDOVFKHPHKHVKDOOGHGXFW9$7LQFXUUHGLQ
WKDW0HPEHU6WDWHLQUHVSHFWRIKLVWD[DEOHDFWLYLWLHVZKLFKDUH
FRYHUHG E\ WKLV VSHFLDO VFKHPH LQ WKH 9$7 UHWXUQ WKDW VKDOO EH
VXEPLWWHG SXUVXDQW WR $UWLFOH RI &RXQFLO 'LUHFWLYH
(&
Records
7KH WD[DEOH SHUVRQ PDNLQJ XVH RI WKLV VSHFLDO
VFKHPH VKDOO NHHS UHFRUGV RI WKH WUDQVDFWLRQV FRYHUHG E\ WKLV
VSHFLDO VFKHPH 7KRVH UHFRUGV VKDOO EH VXIILFLHQWO\ GHWDLOHG WR
HQDEOHWKHWD[DXWKRULWLHVRIWKH0HPEHU6WDWHRIFRQVXPSWLRQWR
YHULI\WKDWWKH9$7UHWXUQLVFRUUHFW
7KHUHFRUGVUHIHUUHGWRLQVXELWHP VKDOOEHPDGH
DYDLODEOH HOHFWURQLFDOO\ RQ UHTXHVW WR WKH 0HPEHU 6WDWH RI
FRQVXPSWLRQDQGWRWKH&RPPLVVLRQHU
7KRVH UHFRUGV VKDOO EH NHSW IRU D SHULRG RI WHQ \HDUV
IURP'HFHPEHURIWKH\HDUGXULQJZKLFKWKHWUDQVDFWLRQZDV
FDUULHGRXW
6HFWLRQ
6SHFLDOVFKHPHIRUGLVWDQFHVDOHVRIJRRGVLPSRUWHGIURPWKLUG
WHUULWRULHVRUWKLUGFRXQWULHV
Interpretation
)RUWKHSXUSRVHVRIWKLV6HFWLRQZLWKRXWSUHMXGLFHWR
RWKHU SURYLVLRQV RI WKLV $FW WKH IROORZLQJ GHILQLWLRQV VKDOO
DSSO\
LQWHUPHGLDU\ PHDQV D SHUVRQ HVWDEOLVKHG LQ WKH
&RPPXQLW\ DSSRLQWHG E\ WKH WD[DEOH SHUVRQ FDUU\LQJ RXW
GLVWDQFH VDOHV RI JRRGV LPSRUWHG IURP WKLUG WHUULWRULHV RU
WKLUGFRXQWULHVDVWKHSHUVRQOLDEOHIRUSD\PHQWRIWKH9$7
DQG WR IXOILO WKH REOLJDWLRQV ODLG GRZQ LQ WKLV VSHFLDO
VFKHPHLQWKHQDPHDQGRQEHKDOIRIWKHWD[DEOHSHUVRQ
0HPEHU 6WDWH RI FRQVXPSWLRQ PHDQV WKH 0HPEHU
6WDWH ZKHUH WKH GLVSDWFK RU WUDQVSRUW RI WKH JRRGV WR WKH
FXVWRPHUHQGV
VerĪjoni
Ī
Elettronika
0HPEHU 6WDWH RI LGHQWLILFDWLRQ PHDQV WKH
IROORZLQJ
D ZKHUH WKH WD[DEOH SHUVRQ LV QRW
HVWDEOLVKHG LQ WKH &RPPXQLW\ WKH 0HPEHU 6WDWH LQ
ZKLFKKHFKRRVHVWRUHJLVWHU
E ZKHUH WKH WD[DEOH SHUVRQ KDV HVWDEOLVKHG
KLV EXVLQHVV RXWVLGH WKH &RPPXQLW\ EXW KDV RQH
RU PRUH IL[HG HVWDEOLVKPHQWV WKHUHLQ WKH 0HPEHU
6WDWH ZLWK D IL[HG HVWDEOLVKPHQW ZKHUH WKH WD[DEOH
SHUVRQ LQGLFDWHV KH VKDOO PDNH XVH RI WKLV VSHFLDO
VFKHPH
F ZKHUH WKH WD[DEOH SHUVRQ KDV HVWDEOLVKHG
KLVEXVLQHVVLQD0HPEHU6WDWHWKDW0HPEHU6WDWH
G
ZKHUHWKHLQWHUPHGLDU\KDVHVWDEOLVKHGKLV
EXVLQHVVLQD0HPEHU6WDWHWKDW0HPEHU6WDWH
H
ZKHUHWKHLQWHUPHGLDU\KDVHVWDEOLVKHGKLV
EXVLQHVV RXWVLGH WKH &RPPXQLW\ EXW KDV RQH RU
PRUHIL[HGHVWDEOLVKPHQWVWKHUHLQWKH0HPEHU6WDWH
ZLWK D IL[HG HVWDEOLVKPHQW ZKHUH WKH LQWHUPHGLDU\
LQGLFDWHVKHVKDOOPDNHXVHRIWKLVVSHFLDOVFKHPH
)RUWKHSXUSRVHVRIVXESDUDJUDSKV E DQG H ZKHUH
WKH WD[DEOH SHUVRQ RU WKH LQWHUPHGLDU\ KDV PRUH WKDQ RQH
IL[HG HVWDEOLVKPHQW LQ WKH &RPPXQLW\ KH VKDOO EH
ERXQG E\ WKH GHFLVLRQ WR LQGLFDWH WKH 0HPEHU 6WDWH RI
HVWDEOLVKPHQWIRUWKHFDOHQGDU\HDUFRQFHUQHGDQGWKHWZR
FDOHQGDU\HDUVIROORZLQJ
WD[DEOH SHUVRQ QRW HVWDEOLVKHG ZLWKLQ WKH
&RPPXQLW\ PHDQV D WD[DEOH SHUVRQ ZKR KDV QRW
HVWDEOLVKHGKLVEXVLQHVVLQWKHWHUULWRU\RIWKH&RPPXQLW\
DQGZKRKDVQRIL[HGHVWDEOLVKPHQWWKHUH
Distance sales of goods imported from third territories or
third countries
)RU WKH SXUSRVHV RI WKLV 6HFWLRQ GLVWDQFH VDOHV RI
JRRGVLPSRUWHGIURPWKLUGWHUULWRULHVRUWKLUGFRXQWULHVVKDOORQO\
FRYHU JRRGV H[FHSW JRRGV VXEMHFW WR H[FLVH GXW\ LQ
FRQVLJQPHQWV RI DQ LQWULQVLF YDOXH QRW H[FHHGLQJ RQHKXQGUHG
DQGILIW\HXUR ¼
VerĪjoni
Ī
Elettronika
Permission to use the special scheme
7KH &RPPLVVLRQHU VKDOO SHUPLW WKH IROORZLQJ
WD[DEOH SHUVRQV FDUU\LQJ RXW GLVWDQFH VDOHV RI JRRGV LPSRUWHG
IURP WKLUG WHUULWRULHV RU WKLUG FRXQWULHV WR XVH WKLV VSHFLDO
VFKHPH
D DQ\ WD[DEOH SHUVRQ HVWDEOLVKHG LQ WKH
&RPPXQLW\ FDUU\LQJ RXWGLVWDQFHVDOHVRIJRRGVLPSRUWHG
IURPWKLUGWHUULWRULHVRUWKLUGFRXQWULHV
E DQ\WD[DEOHSHUVRQZKHWKHURUQRWHVWDEOLVKHGLQ
WKH &RPPXQLW\ FDUU\LQJ RXW GLVWDQFH VDOHV RI JRRGV
LPSRUWHGIURPWKLUGWHUULWRULHVRUWKLUGFRXQWULHVDQGZKRLV
UHSUHVHQWHG E\ DQ LQWHUPHGLDU\ HVWDEOLVKHG LQ WKH
&RPPXQLW\
F DQ\ WD[DEOH SHUVRQ HVWDEOLVKHG LQ D WKLUG
FRXQWU\ZLWKZKLFKWKH8QLRQKDVFRQFOXGHGDQDJUHHPHQW
RQPXWXDODVVLVWDQFHVLPLODULQVFRSHWR&RXQFLO'LUHFWLYH
(8DQG5HJXODWLRQ (8 1RDQGZKRLV
FDUU\LQJ RXW GLVWDQFH VDOHV RI JRRGV LPSRUWHG IURP WKDW
WKLUGFRXQWU\7KRVHWD[DEOHSHUVRQVVKDOODSSO\WKLVVSHFLDO
VFKHPH WR DOO WKHLU GLVWDQFH VDOHV RI JRRGV LPSRUWHG IURP
WKLUGWHUULWRULHVRUWKLUGFRXQWULHV
)RUWKHSXUSRVHVRISDUDJUDSK E RIVXELWHP DQ\
WD[DEOHSHUVRQVKDOOQRWDSSRLQWPRUHWKDQRQH LQWHUPHGLDU\
DWWKHVDPHWLPH
Chargeable event and chargeability of tax
)RU GLVWDQFHV VDOHV RI JRRGV LPSRUWHG IURP WKLUG
WHUULWRULHVRUWKLUGFRXQWULHVRQZKLFK9$7LVGHFODUHGXQGHUWKLV
VSHFLDOVFKHPHWKHFKDUJHDEOHHYHQWVKDOORFFXUDQG9$7VKDOO
EHFRPH FKDUJHDEOH DW WKH WLPH RI VXSSO\ 7KH JRRGV VKDOO EH
UHJDUGHGDVKDYLQJEHHQVXSSOLHGDWWKHWLPHZKHQWKHSD\PHQW
KDVEHHQDFFHSWHG
Notification to the Commissioner
7KHWD[DEOHSHUVRQPDNLQJXVHRIWKLVVSHFLDOVFKHPH
RU DQ LQWHUPHGLDU\ DFWLQJ RQ KLV EHKDOI VKDOO VWDWH WR WKH
&RPPLVVLRQHUZKHQKHFRPPHQFHVRUFHDVHVKLVDFWLYLW\XQGHU
WKLVVSHFLDOVFKHPHRUFKDQJHVWKDWDFWLYLW\LQVXFKDZD\WKDWKH
QRORQJHUPHHWVWKHFRQGLWLRQVQHFHVVDU\IRUXVHRIWKLVVSHFLDO
VFKHPH7KDWLQIRUPDWLRQVKDOOEHFRPPXQLFDWHGHOHFWURQLFDOO\
Ī
Ījoni
Elettronika
Information that shall be provided to the Commissioner
7KH LQIRUPDWLRQ ZKLFK WKH WD[DEOH SHUVRQ QRW
PDNLQJ XVH RI DQ LQWHUPHGLDU\ VKDOO SURYLGH WR WKH
&RPPLVVLRQHU EHIRUH KH FRPPHQFHV WKH XVH RI WKLV VSHFLDO
VFKHPHVKDOOFRQWDLQWKHIROORZLQJGHWDLOV
D
QDPH
E
SRVWDODGGUHVV
F
HOHFWURQLFDGGUHVVDQGZHEVLWHV
G
9$7LGHQWLILFDWLRQQXPEHURUQDWLRQDOWD[FRGH
QXPEHU
7KHLQIRUPDWLRQZKLFKWKHLQWHUPHGLDU\VKDOOSURYLGH
WRWKH&RPPLVVLRQHUEHIRUHKHFRPPHQFHVWKHXVHRIWKLVVSHFLDO
VFKHPHRQEHKDOIRIDWD[DEOHSHUVRQVKDOOFRQWDLQWKHIROORZLQJ
GHWDLOV
D
QDPH
E
SRVWDODGGUHVV
F
HOHFWURQLFDGGUHVV
G
9$7LGHQWLILFDWLRQQXPEHU
7KHLQIRUPDWLRQZKLFKWKHLQWHUPHGLDU\VKDOOSURYLGH
WRWKH&RPPLVVLRQHULQUHVSHFWRIHDFKWD[DEOHSHUVRQZKLFKKH
UHSUHVHQWVEHIRUHWKDWWD[DEOHSHUVRQFRPPHQFHVWKHXVHRIWKLV
VSHFLDOVFKHPHVKDOOFRQWDLQWKHIROORZLQJGHWDLOV
D
QDPH
E
SRVWDODGGUHVV
F
HOHFWURQLFDGGUHVVDQGZHEVLWHV
G
9$7LGHQWLILFDWLRQQXPEHURUQDWLRQDOWD[FRGH
QXPEHU
H
KLVLQGLYLGXDOLGHQWLILFDWLRQQXPEHUDOORFDWHGLQ
DFFRUGDQFHZLWKVXELWHP RILWHP
$Q\WD[DEOHSHUVRQPDNLQJXVHRIWKLVVSHFLDOVFKHPH
RU ZKHUH DSSOLFDEOH KLV LQWHUPHGLDU\ VKDOO QRWLI\ WKH
&RPPLVVLRQHURIDQ\FKDQJHVLQWKHLQIRUPDWLRQSURYLGHG
VerĪjoni
Ī
Elettronika
VAT identification number
7KH&RPPLVVLRQHUVKDOODOORFDWHWRWKHWD[DEOH
SHUVRQ PDNLQJ XVH RI WKLV VSHFLDO VFKHPH DQ LQGLYLGXDO 9$7
LGHQWLILFDWLRQQXPEHUIRUWKHDSSOLFDWLRQRIWKLVVSHFLDOVFKHPH
DQGVKDOOQRWLI\KLPRIWKDWQXPEHUE\HOHFWURQLFPHDQV
7KH &RPPLVVLRQHU VKDOO DOORFDWH WR DQ LQWHUPHGLDU\
DQLQGLYLGXDOLGHQWLILFDWLRQQXPEHUDQGVKDOOQRWLI\KLPRIWKDW
QXPEHUE\HOHFWURQLFPHDQV
7KH &RPPLVVLRQHU VKDOO DOORFDWH DQ LQGLYLGXDO 9$7
LGHQWLILFDWLRQQXPEHUIRUWKHDSSOLFDWLRQRIWKLVVSHFLDOVFKHPH
WR WKH LQWHUPHGLDU\ LQ UHVSHFWRIHDFKWD[DEOHSHUVRQIRUZKLFK
KHLVDSSRLQWHG
7KH9$7LGHQWLILFDWLRQQXPEHUDOORFDWHGXQGHUVXE
LWHPV DQG VKDOOEHXVHGRQO\IRUWKHSXUSRVHVRIWKLV
VSHFLDOVFKHPH
Cancellation from identification register
7KH &RPPLVVLRQHU VKDOO GHOHWH WKH WD[DEOH
SHUVRQQRWPDNLQJXVHRIDQLQWHUPHGLDU\IURPWKHLGHQWLILFDWLRQ
UHJLVWHULQWKHIROORZLQJFDVHV
D LI KH QRWLILHV WKH &RPPLVVLRQHU WKDW KH QR
ORQJHU FDUULHV RXW GLVWDQFH VDOHV RI JRRGV LPSRUWHG IURP
WKLUGWHUULWRULHVRUWKLUGFRXQWULHV
E LILWPD\RWKHUZLVHEHDVVXPHGWKDWKLVWD[DEOH
DFWLYLWLHV RI GLVWDQFH VDOHV RI JRRGV LPSRUWHG IURP WKLUG
WHUULWRULHVRUWKLUGFRXQWULHVKDYHFHDVHG
F LI KH QR ORQJHU PHHWV WKH FRQGLWLRQV QHFHVVDU\
IRUXVHRIWKLVVSHFLDOVFKHPH
G LIKHSHUVLVWHQWO\IDLOVWRFRPSO\ZLWKWKHUXOHV
UHODWLQJWRWKLVVSHFLDOVFKHPH
7KH&RPPLVVLRQHUVKDOOGHOHWHWKHLQWHUPHGLDU\IURP
WKHLGHQWLILFDWLRQUHJLVWHULQWKHIROORZLQJFDVHV
D LI IRU D SHULRG RI WZR FRQVHFXWLYH FDOHQGDU
TXDUWHUVKHKDVQRWDFWHGDVDQLQWHUPHGLDU\RQEHKDOIRID
WD[DEOHSHUVRQPDNLQJXVHRIWKLVVSHFLDOVFKHPH
E LI KH QR ORQJHU PHHWV WKH RWKHU FRQGLWLRQV
VerĪjoni
Ī
Elettronika
QHFHVVDU\IRUDFWLQJDVDQLQWHUPHGLDU\
F LIKHSHUVLVWHQWO\IDLOVWRFRPSO\ZLWKWKHUXOHV
UHODWLQJWRWKLVVSHFLDOVFKHPH
7KH &RPPLVVLRQHU VKDOO GHOHWH WKH WD[DEOH SHUVRQ
UHSUHVHQWHGE\DQLQWHUPHGLDU\IURPWKHLGHQWLILFDWLRQUHJLVWHULQ
WKHIROORZLQJFDVHV
D LI WKH LQWHUPHGLDU\ QRWLILHV WKH &RPPLVVLRQHU
WKDWWKLVWD[DEOHSHUVRQQRORQJHUFDUULHVRXWGLVWDQFHVDOHV
RIJRRGVLPSRUWHGIURPWKLUGWHUULWRULHVRUWKLUGFRXQWULHV
E LILWPD\RWKHUZLVHEHDVVXPHGWKDWWKHWD[DEOH
DFWLYLWLHV RI GLVWDQFH VDOHV RI JRRGV LPSRUWHG IURP WKLUG
WHUULWRULHV RU WKLUG FRXQWULHV RI WKLV WD[DEOH SHUVRQ KDYH
FHDVHG
F LI WKLV WD[DEOH SHUVRQ QR ORQJHU PHHWV WKH
FRQGLWLRQVQHFHVVDU\IRUXVHRIWKLVVSHFLDOVFKHPH
G LI WKLV WD[DEOH SHUVRQ SHUVLVWHQWO\ IDLOV WR
FRPSO\ZLWKWKHUXOHVUHODWLQJWRWKLVVSHFLDOVFKHPH
H LI WKH LQWHUPHGLDU\ QRWLILHV WKH &RPPLVVLRQHU
WKDWKHQRORQJHUUHSUHVHQWVWKLVWD[DEOHSHUVRQ
Submission of VAT return
7KHWD[DEOHSHUVRQPDNLQJXVHRIWKLVVSHFLDOVFKHPH
RU KLV LQWHUPHGLDU\ VKDOO VXEPLW E\ HOHFWURQLF PHDQV WR WKH
&RPPLVVLRQHU D 9$7 UHWXUQ IRU HDFK PRQWK ZKHWKHU RU QRW
GLVWDQFH VDOHV RI JRRGV LPSRUWHG IURP WKLUG WHUULWRULHV RU WKLUG
FRXQWULHV KDYH EHHQ FDUULHG RXW 7KH 9$7 UHWXUQ VKDOO EH
VXEPLWWHGE\WKHHQGRIWKHPRQWKIROORZLQJWKHHQGRIWKHWD[
SHULRGFRYHUHGE\WKHUHWXUQ
:KHUHD9$7UHWXUQVKDOOEHVXEPLWWHGLQDFFRUGDQFHZLWK
WKLVLWHPWKH&RPPLVVLRQHUVKDOOQRWLPSRVHIRU9$7SXUSRVHV
DQ\ DGGLWLRQDO REOLJDWLRQ RU DQ\ RWKHU IRUPDOLW\ XSRQ
LPSRUWDWLRQ
Details and adjustments that shall be included in VAT
return
7KH 9$7 UHWXUQ VKDOO VKRZ WKH 9$7
LGHQWLILFDWLRQQXPEHUUHIHUUHGWRLQLWHPDQGIRUHDFK0HPEHU
6WDWH RI FRQVXPSWLRQ LQ ZKLFK 9$7 LV GXH WKH WRWDO YDOXH
VerĪjoni
Ī
Elettronika
H[FOXVLYHRI9$7RIGLVWDQFHVDOHVRIJRRGVLPSRUWHGIURPWKLUG
WHUULWRULHV RU WKLUG FRXQWULHV IRU ZKLFK 9$7 KDV EHFRPH
FKDUJHDEOHGXULQJWKHWD[SHULRGDQGWKHWRWDODPRXQWSHUUDWHRI
WKHFRUUHVSRQGLQJ9$77KHDSSOLFDEOHUDWHVRI9$7DQGWKHWRWDO
9$7GXHVKDOODOVREHLQGLFDWHGRQWKHUHWXUQ
:KHUH DQ\ DPHQGPHQWV WR WKH 9$7 UHWXUQ DUH
UHTXLUHGDIWHULWVVXEPLVVLRQVXFKDPHQGPHQWVVKDOOEHLQFOXGHG
LQDVXEVHTXHQWUHWXUQZLWKLQWKUHH \HDUVRIWKHGDWHRQZKLFK
WKHLQLWLDOUHWXUQZDVUHTXLUHGWREHVXEPLWWHGSXUVXDQWWRLWHP
7KDWVXEVHTXHQW9$7UHWXUQVKDOOLGHQWLI\WKHUHOHYDQW0HPEHU
6WDWHRIFRQVXPSWLRQWKHWD[SHULRGDQGWKHDPRXQWRI9$7IRU
ZKLFKDQ\DPHQGPHQWVDUHUHTXLUHG
Reporting currency
7KH9$7UHWXUQVKDOOEHPDGHRXWLQHXUR
,I WKH VXSSOLHV KDYH EHHQ PDGH LQ RWKHU FXUUHQFLHV WKH
WD[DEOH SHUVRQ PDNLQJ XVH RI WKLV VSHFLDO VFKHPH RU KLV
LQWHUPHGLDU\ VKDOO IRU WKH SXUSRVHV RI FRPSOHWLQJ WKH 9$7
UHWXUQXVHWKHH[FKDQJHUDWHDSSO\LQJRQWKHODVWGDWHRIWKHWD[
SHULRG7KHFRQYHUVLRQVKDOOEHPDGHE\DSSO\LQJWKHH[FKDQJH
UDWHVSXEOLVKHGE\WKH(XURSHDQ&HQWUDO%DQNIRUWKDWGD\RULI
WKHUH LV QR SXEOLFDWLRQ RQ WKDW GD\ RQ WKH QH[W GD\ RI
SXEOLFDWLRQ
Payment of the tax
7KHWD[DEOHSHUVRQPDNLQJXVHRIWKLVVSHFLDOVFKHPH
RU KLV LQWHUPHGLDU\ VKDOO SD\ WKH 9$7 PDNLQJ UHIHUHQFH WR WKH
UHOHYDQW9$7UHWXUQDWWKHODWHVWDWWKHH[SLU\RIWKHGHDGOLQHE\
ZKLFKWKHUHWXUQVKDOOEHVXEPLWWHG
3D\PHQW VKDOO EH PDGH WR D EDQN DFFRXQW GHQRPLQDWHG LQ
HXURGHVLJQDWHGE\WKH&RPPLVVLRQHU
Deduction of input tax
7KHWD[DEOHSHUVRQPDNLQJXVHRIWKLVVSHFLDOVFKHPH
PD\ QRW LQ UHVSHFW RI KLV WD[DEOH DFWLYLWLHV FRYHUHG E\ WKLV
VSHFLDO VFKHPH GHGXFW 9$7 LQFXUUHG LQ WKH 0HPEHU 6WDWHV RI
FRQVXPSWLRQSXUVXDQWWR$UWLFOHRI&RXQFLO'LUHFWLYH
(& 1RWZLWKVWDQGLQJ $UWLFOH RI 'LUHFWLYH ((&
DQG $UWLFOH DQG $UWLFOH RI 'LUHFWLYH (& WKH
WD[DEOHSHUVRQLQTXHVWLRQVKDOOEHUHIXQGHGLQDFFRUGDQFHZLWK
WKRVH 'LUHFWLYHV $UWLFOH DQG DQG $UWLFOH RI
VerĪjoni
Ī
Elettronika
'LUHFWLYH ((& VKDOO QRW DSSO\ WR UHIXQGV UHODWLQJ WR
JRRGVFRYHUHGE\WKLVVSHFLDOVFKHPH
,IWKHWD[DEOHSHUVRQPDNLQJXVHRIWKLVVSHFLDOVFKHPHLV
UHTXLUHG WR EH UHJLVWHUHG LQ D 0HPEHU 6WDWH IRU DFWLYLWLHV QRW
FRYHUHGE\WKLVVSHFLDOVFKHPHKHVKDOOGHGXFW9$7LQFXUUHGLQ
WKDW0HPEHU6WDWHLQUHVSHFWRIKLVWD[DEOHDFWLYLWLHVZKLFKDUH
FRYHUHG E\ WKLV VSHFLDO VFKHPH LQ WKH 9$7 UHWXUQ WKDW VKDOO EH
VXEPLWWHG SXUVXDQW WR $UWLFOH RI &RXQFLO 'LUHFWLYH
(&
Records
7KH WD[DEOH SHUVRQ PDNLQJ XVH RI WKLV VSHFLDO
VFKHPH VKDOO NHHS UHFRUGV RI WKH WUDQVDFWLRQV FRYHUHG E\ WKLV
VSHFLDO VFKHPH$QLQWHUPHGLDU\VKDOONHHSUHFRUGVIRUHDFKRI
WKH WD[DEOH SHUVRQV KH UHSUHVHQWV 7KRVH UHFRUGV VKDOO EH
VXIILFLHQWO\GHWDLOHGWRHQDEOHWKHWD[DXWKRULWLHVRIWKH0HPEHU
6WDWHRIFRQVXPSWLRQWRYHULI\WKDWWKH9$7UHWXUQLVFRUUHFW
7KHUHFRUGVUHIHUUHGWRLQVXELWHP VKDOOEHPDGH
DYDLODEOH HOHFWURQLFDOO\ RQ UHTXHVW WR WKH 0HPEHU 6WDWH RI
FRQVXPSWLRQDQGWRWKH&RPPLVVLRQHU
7KRVH UHFRUGV VKDOO EH NHSW IRU D SHULRG RI WHQ \HDUV
IURPWKHHQGRIWKH\HDUGXULQJZKLFKWKHWUDQVDFWLRQZDVFDUULHG
RXW
3DUW(LJKWRIWKH)RXUWHHQWK6FKHGXOHVKDOOEHVXEVWLWXWHG
E\WKHIROORZLQJ
3DUW(LJKW
6SHFLDODUUDQJHPHQWVIRUGHFODUDWLRQDQGSD\PHQWRILPSRUW9$7
Permission to use the special arrangement
:KHUH IRU WKH LPSRUWDWLRQ RI JRRGV H[FHSW JRRGV
VXEMHFWWRH[FLVHGXWLHVLQFRQVLJQPHQWVRIDQLQWULQVLFYDOXHQRW
H[FHHGLQJRQHKXQGUHGDQGILIW\HXUR ¼ WKHVSHFLDOVFKHPH
LQ 6HFWLRQ RI 3DUW 6HYHQ RI WKLV 6FKHGXOH LV QRW XVHG WKH
&RPPLVVLRQHU VKDOO SHUPLW WKH SHUVRQ SUHVHQWLQJ WKH JRRGV WR
&XVWRPV RQ EHKDOI RI WKH SHUVRQ IRU ZKRP WKH JRRGV DUH
GHVWLQHG ZLWKLQ 0DOWD WR PDNH XVH RI VSHFLDO DUUDQJHPHQWV IRU
GHFODUDWLRQDQGSD\PHQWRILPSRUW9$7LQUHVSHFWRIJRRGVIRU
ZKLFKWKHGLVSDWFKRUWUDQVSRUWHQGVLQ0DOWD
VerĪjoni
Ī
Elettronika
Liability and collection of the tax
)RUWKHSXUSRVHRIWKLVVSHFLDODUUDQJHPHQWWKH
IROORZLQJVKDOODSSO\
D
WKH SHUVRQV IRU ZKRP WKH JRRGV DUH GHVWLQHG
VKDOOEHOLDEOHIRUWKHSD\PHQWRIWKH9$7
E
WKH SHUVRQ SUHVHQWLQJ WKH JRRGV WR &XVWRPV LQ
0DOWDVKDOOFROOHFWWKH9$7IURPWKHSHUVRQIRUZKRPWKH
JRRGVDUHGHVWLQHGDQGHIIHFWSD\PHQWRIVXFK9$7
7KH &RPPLVVLRQHU VKDOO HVWDEOLVK DQ DGPLQLVWUDWLYH
SURFHGXUHWREHIROORZHGE\WKHSHUVRQSUHVHQWLQJWKHJRRGVWR
&XVWRPVE\ZKLFKWKDWSHUVRQVKRXOGWDNHDSSURSULDWHPHDVXUHV
WRHQVXUHWKDWWKHFRUUHFWWD[LVSDLGE\WKHSHUVRQIRUZKRPWKH
JRRGVDUHGHVWLQHG
Reporting, payment and records
7KH SHUVRQ SUHVHQWLQJ WKH JRRGV WR &XVWRPV
XQGHU WKLV VSHFLDO DUUDQJHPHQW VKDOO UHSRUW HOHFWURQLFDOO\ WKH
9$7FROOHFWHGIURPWKHSHUVRQVIRUZKRPWKHJRRGVDUHGHVWLQHG
LQDPRQWKO\GHFODUDWLRQ7KHGHFODUDWLRQVKDOOLQFOXGHWKHWRWDO
9$7FROOHFWHGGXULQJWKHUHOHYDQWFDOHQGDUPRQWK
7KH&RPPLVVLRQHUVKDOOUHTXLUHWKDWWKH9$7UHIHUUHG
WR LQ VXELWHP EH SD\DEOH PRQWKO\ E\ WKH GHDGOLQH IRU
SD\PHQWDSSOLFDEOHWRWKHSD\PHQWRILPSRUWGXW\
7KH SHUVRQV PDNLQJ XVH RI WKLV VSHFLDO DUUDQJHPHQW
VKDOO NHHS UHFRUGV RI WKH WUDQVDFWLRQV FRYHUHG E\ WKLV VSHFLDO
DUUDQJHPHQW IRU D SHULRG RI DW OHDVW WKUHH \HDUV DQG WKDW
SHULRG VKDOO VWDUW WR UXQ IURP WKH HQG RI WKH \HDU LQ ZKLFK WKH
FXVWRPVGHFODUDWLRQVIRUUHOHDVHIRUIUHHFLUFXODWLRQDUHDFFHSWHG
7KRVH UHFRUGV VKDOO EH VXIILFLHQWO\ GHWDLOHG WR HQDEOH WKH
&RPPLVVLRQHURUWKH&RPSWUROOHURI&XVWRPVWRYHULI\WKDWWKH
9$7GHFODUHGLVFRUUHFWDQGEHPDGHDYDLODEOHHOHFWURQLFDOO\RQ
UHTXHVW WR WKH &RPPLVVLRQHU RU WKH &RPSWUROOHU RI &XVWRPV DV
WKHFDVHPD\EH
VerĪjoni
Ī
Elettronika
0LWEXJĢÁ,VWDPSHULMDWDO*YHUQIXTNDUWDULċLNODWD³Printed at the Government Printing Press on recycled paper
€1.80