How to settle to the entrepreneur he does not provide car parts delivery services but a repair service with part replacement and the replacement of parts takes place as part of a comprehensive vehicle repair service. Therefore it can benefit from a subjective VAT eemption. In interpretation No. -KDIP. MT of February the Director of KIS found the Applicant’s position to be correct and in the justification he wrote among others It is crucial for the whole matter to determine whether the transion will be classifi as a supply of goods or a provision of services.
In the opinion How to settle the authority
The entrepreneur provides a comprehensive service and above all it is necessary to determine what is the main service and what is an ancillary service. It was establish philippines photo editor that the main supply is the vehicle repair service which may benefit from a subjective VAT eemption. Car parts service and VAT summary The topic of VAT taation of ivities involving car parts is undoubtly an etremely difficult and comple topic.
The legislator decid that transions
Relat to parts for motor vehicles must be monitor particularly carefully. Therefore every entrepreneur who deals with such settlements in the scope of his business Gambling Email List ivity should carefully check whether he has to be an ive VAT payer from the very beginning. It will be difficult to make such an analysis bas only on the VAT which is very general and does not refer to many problematic issues.
