VAT resellers tablets, phones, computers and consoles
We remind that on April 1, 2015 comes into force the new paragraph g) of Article 84.Uno.2 of the VAT Act and with it, the new course reverse charge in delivery operations silver, platinum palladium, as well as delivery of mobile phones, game consoles, laptops and digital tablets.
In the case of deliveries phones, gaming consoles, laptops and digital tablets, the rule of reverse charge will occur when:
– The recipient trader or professional acting in his capacity as reseller of these goods, regardless of the amount of delivery.
– The employer or professional recipient, having such a condition, acquire such property for a total invoice of more than 10,000 euros, excluding VAT.
– The employer or professional acting as a reseller must prove to the seller your condition by providing a specific certificate issued by the AEAT. To do this, you must first communicate through the census return, your reseller status to the tax authorities at the beginning of the activity, or during preceding the start of the calendar year in which to take effect November. However, 2015 communication can be done until March 31 of that year.
I consulted tax advice Barcelona,
Advising companies since 1985
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