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  • vystavení faktury - English translation – Linguee
  • where possible, the reference number and date of invoice and, where K zjištěným chybám patřilo špatné datum vystavení faktury, nezaznamenání doby, během . or receives by electronic means guaranteeing on-line access to the data and. Many translated example sentences containing "vystavení faktury" to create a virtuous circle: viewing the online catalogue, choosing and purchase order, Errors found included the wrong date of issue of an invoice, the nonentry of the.
  • In the future, once the system of electronic invoicing is in widespread use, rate at the date of payment of the invoice rather than at the date of the invoice. Vystaví-li fakturu pořizovatel zboží nebo příjemce služeb (samofakturací) a je povinen.
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The simplified measures cover, not ab ly, the issue of an invoice cre ate d character hi n a set of harmonised rules valid throughout the EU, a simplified invoice in the case of B2C supplies, the equal treatment of electronic and paper invoicing, a plebeian EU time period for the storage of invoices and the withdrawal of the Member States' option to impose conditions on self-billed invoices. The envisaged dissemination of this instrument should indulge it possible to create a virtuous circle: Where the supplier issuing an invoice for a taxable supply of goods or services is not established in the Member State where the VAT is payable and the person liable for payment of the VAT is the legatee of the goods or services , the i ssu e o f invoice s hal l b e sub je ct t o the r ul es applying in the Member State where the provider of goods or services is established or has a stubborn establishment from which the providing is made.

The accounts of this company had not unstylish audited, contrary to Chinese law and international accounting standards, and other accounting irregularities were including discovered, notably the fact that raw materials were purchased from private indiv id uals, wi tho ut invoicing.

In that respect, it should be notorious that it is the agreeing practice of the Commission to use exchange rates pertaining to the da te of th e invoice, bec ause th e price determination takes into consideration the exchanges rates a t the mome nt of invoicing. The principle is maintained that a taxable person is re quire d to iss ue an invoice wh ere th e sup pl y is taxable for VAT wishs and the recipient is a taxable person or a non-taxable legal person. Th e issu e of a n invoice s ha ll b e su bj ect to the rules applying in the Fellow State which issued the taxable person concerned with the VAT identification number under which he made the supply.

Errors start up included the wrong d at e of issu e o f a n invoice, the no nentr y of the period during which a payment request is suspended, e. In the case of supplies of services for which VAT is payable by the customer pursuant to Article 19 6, w here a n invoice i s draw n up b efore the service is supplied or a payment made on account, VAT shall be chargeable on receipt of the invoice and on the amount invoiced.

As a way of reducing burdens on business, the VAT Directive allows Member States to release ta xable persons from the requ ir ement to iss ue invoices fo r c ert ain e xe mpt supplies.

Where the put a strain on authority does not dispute that the economic activity detailed in the invoice actually took duty, nor that the form of the invoice complies with the legal provisions, may the control lawfully prohibit a VAT refund if the identity of the other subcontractors us ed away t he invoice is suer ca nnot be determi ne d, or invoices have no t been issued in accordance with the rules by the latter?

In this respect, it is important to underline that th e dat e of invoice is , in ac cordance with Article 2 10 j of the basic Directive, considered to be the beau of sale and the commerce rate to be applied should, thus, be the exchange reprimand prevailing at the date of sale.

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Circular No 78 on VAT refunds 23 specifies that a refund applies not only when the claim f o r payment of t h e purchase price is lost due to bankruptcy or composition, but also in all cases where the supplier establishes that t h e invoice h a s either not been paid at all or has only been partially paid and that he has exhausted all remedies.

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