Musterrechnung 25a ustg

Alemanha Áustria Bélgica Chipre Dinamarca Ministério das Finanças e da Administração Pública DIRECÇÃO-GERAL DAS ALFÂNDEGAS E DOS IMPOSTOS ESPECIAIS SOBRE O CONSUMO The Article in the national legislation of Germany that transposes the second hand goods scheme ist § 25a Umsatzsteuergesetz ( German Vat Law). According to § 14a Absatz 6 Umsatzsteuergesetz the application of the margin scheme (§ 25a Umsatzsteuergestz) has to be pointed out in the invoice. There is no obligation to use an exact wording. Any wording indicating that the second hand margin scheme has been applied can be used. These are the current wordings: • “Verkauf unter Anwendung der Margenbesteuerung” • “Verkauf unter Anwendung der Differenzbesteuerung” • “ § 25a UstG” • “Umsatzsteuer nicht ausweisbar – § 25 A UstG” • “Margenbesteuerung nach § 25a UstG” The exact wording that has to be put on the invoice: “Differenzbesteuerung gemäß § 24 UStG gelangt zur Anwendung” Article in the national legislation that transposes the second hand goods scheme: Article 58, §4 The exact wording that has to be put on the invoice: In dutch: “Levering onderworpen aan de bijzondere regeling van belastingheffing over de winstmarge. BTW niet aftrekbaar” In french: “Livraison soumise au régime particulier d`imposition de la marge bénéficiaire. T.V.A. non déductible” δεν έχει διεκδικηθεί έκπτωση φόρου εισροών και δεν πρόκειται να διεκδικηθεί από μένα σε σχέση με τα αγαθά που πωλούνται με αυτό το τιμολόγιο». The supplier should also make a reference on the invoice to: “article 40 of the VAT legislation” Article in the national legislation that transposes the second hand goods scheme: the Danish VAT-act (law no.966 of 14 th October 2005) Article 69-71. According to the departmental order (no. 663 of 16 th June 2006) to the general VAT act article 92 it is stated that the invoice according to the margin scheme must mention, that the goods is sold according to the MANUAL DO IVA – Vertente aduaneira – Dezembro 2009 134 (6) 1 22 gilt mit der Magabe, dass aus den Aufzeichnungen des Wiederverkufers zu ersehen sein mssen CreditPlus Bank AG Augustenstraße 7 70178 Stuttgart Germany If any defects occur that are within the guarantee scope , repair and maintenance will be covered. Scope of Service Voucher can be used to buy one of the Watchmaster Service packages “Basic, Premium or Executive”. If you have any questions regarding your financing, you can call TARGOBANK any time.

You can reach the TARGOBANK team under this number: 0 180 3 / 99 44 009 (0,09 EUR/min by land line of the DTAG, max. 0,42 EUR/min from within German cell phone network). Next to financing the TARGOBANK also offers an extensive product and service portfolio. Your can find more information on www.targobank.de. (1) Fr die Lieferungen im Sinne des 1 Abs. 1 Nr. 1 von beweglichen krperlichen Gegenstnden gilt eine Besteuerung nach Magabe der nachfolgenden Vorschriften (Differenzbesteuerung), wenn folgende Voraussetzungen erfllt sind: Some wishes just cannot wait.

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