E 'planned for this year, like every year for the February 28, 2011 the deadline for submission of the annual VAT information to individuals operating businesses and professional (legal forms: sole proprietorships, partnerships and limited liability companies).
As is known, the performance has only statistical value and its transmission has no effect on the determination of the balance in annual tax debt credit will be given and will instead value for tax purposes in the VAT Declaration annexed to the single model, or , submitted separately in cases of compensation for other charges up to € 10,000.00 with VAT receivable exceeding € 15.000,00.
are briefly that:
As is known, the performance has only statistical value and its transmission has no effect on the determination of the balance in annual tax debt credit will be given and will instead value for tax purposes in the VAT Declaration annexed to the single model, or , submitted separately in cases of compensation for other charges up to € 10,000.00 with VAT receivable exceeding € 15.000,00.
are briefly that:
- Sole proprietorships are exempt from sending if the total turnover achieved in the previous tax year does not exceed € 25,000;
- commercial companies (both of people and capital ) are required to send you, regardless of the turnover;
- farmers with a turnover less than € 7,000.00, shall be exempt from the communication's;
- as natual, taxpayers minimum are also exempt;
- those that in the previous tax year (individual firms or individuals) that have made only exempt transactions (Article 10).
The sending of the communication must be made Teleservices.
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