Gaois

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  1. 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.