FINANCE|taxation|tax on consumption · BUSINESS AND COMPETITION|accounting
- féinbhilleáil Reference "An tAcht Comhdhlúite Cánach Breisluacha, 2010, https://www.oireachtas.ie/documents/bills28/acts/2010/a3110i.pdf [30.6.2017] ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
- ga
- Selbstfakturierung
- de
- Definition Ausstellung der Rechnung durch den Kunden anstatt durch den liefernden Unternehmer Reference "KOM GD Steuern u. Zollunion ""MwSt-Vorschriften für die Rechnungstellung"" http://europa.eu.int/comm/taxation_customs/taxation/vat/traders/invoicing_rules/index_de.htm http://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/vat-invoicing-rules_de (7.3.2017)"
- Comment "geregelt in RL 2001/115/EG, Art.2 Numm.2 CELEX:32001L0115/DE - dort wird der Begriff Selbstfakturierung allerdings nicht verwendet"
- self-billing
- en
- Definition commercial arrangement between a supplier and a customer in which the customer prepares the supplier’s invoice and forwards a copy to the supplier with the payment Reference "GOV.UK. VAT Notice 700/62: self billing, https://www.gov.uk/government/publications/vat-notice-70062-self-billing/vat-notice-70062-self-billing [2.11.2016]"
- Comment When the customer knows what was ordered from a specific supplier, what prices were agreed and what was actually delivered, there is no real need for an invoice from that supplier before paying what is due. Under Directive 2006/112/EC every taxable person is obliged to ensure that an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party, in respect of goods or services which he has supplied or rendered to another taxable person or to a non-taxable legal person.
- autofacturation
- fr
- Definition émission de la facture par le client du fournisseur. Reference "http://www.eic.ccip.fr/informations/tva/tva1.htm"
- Comment Selon la directive, l’assujetti est tenu de s’assurer qu’une facture est émise, par lui-même, par son client ou, en son nom et pour son compte, par un tiers.