Post by amina147 on Mar 9, 2024 5:28:07 GMT -6
The the application Administrations institutions and organizations within the scope of the tables annexed to the Public Financial Management and Control Law public institutions and organizations established by law or by Presidential Decree revolving fund organizations professional organizations that have the nature of public institutions banks insurance reinsurance and pension companies companies established by law or All other services provided to retirement and aid funds and development agencies with legal personality and not specifically determined in the Communiqu to which VAT withholding is applied at the rate of except for health services provided by health service providers and invoiced to the Social Security.
Institution All other deliveries made to the General Directorate of State pacified in the Communiqu to which VAT withholding is applied at the rate of except for water electricity gas heating cooling and Austria Phone Numbers List similar energy uses. Accordingly in transactions falling within the scope of partial withholding apart from the above transactions any VAT payer will be able to make full VAT withholding during the agreement period regardless of whether there is a withholding liability or not by making an annual agreement with any seller from whom heshe purchases goods or services.
When an agreement is made between the buyer and the seller regarding optional full withholding No VAT payment will be made by the buyer to the seller and the entire VAT subject to withholding that is all VAT calculated on the transaction price will be declared with VAT declaration no. and paid within the legal period. The seller on the other hand will be deprived of collecting the full VAT and will have the right to request a VAT refund limited to the transferred VAT. In carrying out the refund procedures the explanations regarding the VAT refund valid for transactions subject to withholding will be valid. If the deducted VAT is not paid to the tax.
Institution All other deliveries made to the General Directorate of State pacified in the Communiqu to which VAT withholding is applied at the rate of except for water electricity gas heating cooling and Austria Phone Numbers List similar energy uses. Accordingly in transactions falling within the scope of partial withholding apart from the above transactions any VAT payer will be able to make full VAT withholding during the agreement period regardless of whether there is a withholding liability or not by making an annual agreement with any seller from whom heshe purchases goods or services.
When an agreement is made between the buyer and the seller regarding optional full withholding No VAT payment will be made by the buyer to the seller and the entire VAT subject to withholding that is all VAT calculated on the transaction price will be declared with VAT declaration no. and paid within the legal period. The seller on the other hand will be deprived of collecting the full VAT and will have the right to request a VAT refund limited to the transferred VAT. In carrying out the refund procedures the explanations regarding the VAT refund valid for transactions subject to withholding will be valid. If the deducted VAT is not paid to the tax.