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The reversal of tax

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發表於 2023-12-28 15:16:56 | 顯示全部樓層 |閱讀模式
What does reverse charge mean? Normally the provider charges sales tax on its services within Germany . However, since the reverse charge regulation applies in this case, the tax liability is transferred to the invoice recipient . There are only special circumstances in which this procedure applies. Here it is a service from a company that is based abroad , but the tax liability applies in Germany . Interesting: All users outside of Canada and the United States have a contract with Facebook Ireland. This is the subsidiary responsible for Europe.

Therefore, Facebook uses the VAT number. The tax liability This is the obligation to collect sales tax , which must be paid to the tax office . The service provider usually has to collect Phone Number List this tax on his service and pay it to the tax office .iability can be equated with the reverse charge procedure . The recipient of the benefit must therefore collect the tax from himself and pay it immediately to the tax office . At the end , the recipient of the service can deduct the tax paid as input tax from the sales tax collected.



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