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How does RCM on unregistered dealer work? RCM on unregistered dealer works as follows- Mr. A buys goods from an unregistered supplier Mr. A will pay a price exclusive of taxes. These Taxes Mr. A will directly pay to the Government in his monthly return filings. Now as these purchases are input for Mr. A coded address can substitute the actual address text if both the seller and the purchaser, and the Tax Administration as necessary, know how to decode the coded addresses in order to identify the parties of the transaction.
The purchaser's address must be mentioned on the invoice in full. Instead of a street address, it is permissible to use a P. Box or an address containing the purchaser's specific postal code. The invoice can be sent to an address that differs from the purchaser's address on the invoice: for example, to an accounting firm, to a paper-scanning service firm, or to the subsidiary of a group enterprise that provides centralised services for the group.
In this case, the invoice must show two addresses: the purchaser's actual address and the delivery address. It is permissible to show the information on the purchaser's actual address elsewhere on the invoice, not necessarily in the usual address field. Services should be identified by mentioning the types of the services.
Alternatively, the invoices can show descriptions of the goods and services in a coded format if the supplier, purchaser and the Tax Administration, as necessary, have a decoding key at their disposal. If such a decoding key is separately provided, it must be stored in the same way as the actual invoice itself. The description may alternatively be made by a reference to a contract, to an order, or to a product catalogue sent to the purchaser.
The mention about the extent of the services is only necessary in cases where the invoice does not otherwise give details on the content of the services being invoiced. For example, an invoice for the rental of goods indicates the extent of the service by showing details on the rental period — in other words, the point in time when the services are supplied.
Under Article 9a, the invoice issued or made available by each taxable person taking part in the supply of the electronically supplied services must identify such services and the supplier thereof. In addition, the invoice or receipt issued or made available to the customer must identify the electronically supplied services and the supplier thereof. This concerns situations where the taxable person has explicitly indicated the actual provider of the electronically supplied services as the supplier of these services, and where the taxable person is not acting in his own name on behalf of the actual provider.
Invoices for services should at least indicate the month when the services were supplied if no exact supply date can be determined. If supplies of goods are made under FOB or CIF conditions, the date when the ship sails can be treated as the date of supply. When the supply date of goods or services is the same as the date of the invoice, the supply date does not have to be mentioned separately on the invoice.
In the same way, if possible, in the case of prepayments, the invoice should show the actual date of payment. However, the final invoice for the transaction does not have to show the dates when the seller had received the prepayments. The final invoice must show the supply date of goods or services. Some supplies of goods or services are made on a continuous basis. In this case, the compensation is related to the period of time — an example of this is rental service.
However, a one-off sale so that the customer pays in several instalments is not a continuous supply. In the same way, if the compensation is not based on time but quantity, it is not a continuous supply. This means that a contract to construct a building, for example, is not treated as a continuous supply of goods or services.
In the continuous supplies of goods or services, the supply is regarded to take place on the expiry of every period of account relating to such supply. The supply date on the invoice is the expiry date of such period. For clarity, the invoice can additionally show the length of the invoicing period.
If there is no exact supply date for continuous supply of goods or services, the mention on the invoice is the time period during which the sale is carried out. If intra-Community supply is in question, and goods are delivered on a continuous basis over a period longer than a calendar month, the goods are regarded as being supplied on expiry of each calendar month. Examples: In a piecework contract, the contract price is the unit price. In selling electricity, the unit price is the price of electric power per kilowatt-hour.
Unit prices may occasionally be defined as for " pieces" of the goods — in this case, the batch of pieces forms the unit price. Similarly, a package of products may occasionally be defined as a unit, and in this case, the price of such a package is treated as the unit price. If one invoice covers both taxable and tax-exempt selling, the invoice must keep these categories separated.
If applicable rebates or discounts are not included in the unit price itself, the invoice must specify them, either as percentages or as amounts of money. The requirement to spell out rebates or discounts on the invoice does not mean that exact details on them should be included line-for-line. The rebates and discounts can be shown anywhere on the invoice.
The requirement only concerns actual rebates and discounts given to the purchaser at the point of time when the invoice is issued. If the seller gives them afterwards, the seller must issue a new invoice document or credit note. In general, the seller must issue a separate invoice when the purchaser becomes entitled to the rebates, discounts, etc. The amount of the usual commercial discounts is generally modest and so is its impact on the VAT relating to the sale.
Nevertheless, the invoice should spell out both alternative total values of the invoice. As a minimum, the invoice should at least show the total amount of the cash discount itself including VAT. The invoice that includes a cash discount can be recorded in the accounting system so that to first use its full amounts of tax base and VAT payable, without subtracting the discounts, and afterwards when the discount has been used, to make separate entries specifying both the discount and its VAT effects.
Therefore, the seller must ensure that the invoice and the payment can easily be traced back to one another so that the seller can record and pay the right amount of VAT. The purchaser can make his accounting records in the same way as the seller. In the same way, the purchaser must ensure that the purchase invoice and the money paid out to settle it can easily be traced back to one another so the right amount of VAT is deducted.
If a credit note is issued to the purchaser in order to indicate an annual discount, the period concerned by the discount must be set out. There is no need to refer to the invoices themselves. It is sufficient to indicate the time period also if the rebate only relates to a specific product family. A reference to the original invoice, through which a business enterprise has supplied returnable packages and transport appliances, might be impossible in practice.
For this reason, the requirement is to include the reference if it is possible. The invoice must show the sum total of VAT that the seller must pay. The VAT sum does not have to be mentioned per different VAT rates, because this information can be counted from the other details as necessary. It is important not to include any amounts of VAT in the invoice that have already been shown on a previous invoice, unless the invoice is a correction, or a replacement of an earlier invoice.
Sellers of second-hand goods, works of art, antiquities and collectibles under the VAT margin scheme are not allowed to mention the amounts of VAT on the invoices. Instead, it must show the mention "reverse charge". The VAT amount must be expressed with two decimals. Usual arithmetical rules apply for the rounding of uneven values: the last decimal digit to keep is increased by one, if the next digit is 5 or more. Rounding should only concern the final amount of the invoice.
The VAT amount must be expressed in the local currency of the EU country where the sale is carried out. However, the time of the invoice or the time when the payment has accrued is the decisive time of the exchange rate to be used, if the VAT is assigned to the month of invoicing or to the month of payment.
If domestic sales in Finland are made in a non-euro currency, the seller must enter the VAT amount payable in euros on the invoice. However, if the authorities are currently processing the seller's application for VAT registration, the seller is entitled to indicate the amount and rate of VAT on the invoice on condition that the seller also spells out the fact that VAT registration has been applied for and is currently pending.
To have the right to VAT deduction on this invoice, the purchaser must check that the seller is successfully registered. This can be checked for example on the ytj. If the seller fails to obtain a VAT registration, he must give the purchaser a corrective invoice to replace the invoice issued. Even if the seller lodges an appeal against the decision not to register him for VAT, he must give the replacement invoice.
Tax Administration's recommendations of entering this information on an invoice is covered in section 6. Reverse charge of VAT is applied on the selling in Finland by a foreigner in circumstances where the foreign seller does not have a fixed establishment in Finland and has not applied for Finnish VAT registration. If the foreigner has a fixed establishment in Finland, but this establishment does not intervene in the supply of goods or services in question, VAT reverse charge is applied. Reverse charge is not applied on situations where the seller is a foreigner and the purchaser is a private person or a foreigner who does not have a fixed establishment in Finland and who is not in the VAT register in Finland by applying for entry.
Moreover, the VAT reverse-charge mechanism is also not applied on supply carried out by a foreigner if the supply relates to distance selling, passenger transport, or admission to educational, scientific, cultural, entertainment or similar events and to services relating directly to the admission. The required VAT entry on the invoice is the "reverse charge" mention. Tax Administration's recommendations of entering information on an invoice is covered in section 6.
The purchaser is entitled to add information to the invoice, if the invoice received from a seller from outside the EU is missing purchaser's VAT number or the mention "reverse charge". When a received invoice has been completed in this way, it must be visible what has been added and what was displayed on it originally. When reverse charge applies, VAT rate or VAT amount must not be shown on the invoice, and the purchaser may not add that information on to it.
If a vessel is being sold, the required information is: Date of supply, date of putting the means of transport into service, and accumulated hours of sailing. Correspondingly, for aircraft: Date of supply, date of putting the means of transport into service, and accumulated hours of flying. The Tax Administration recommends that the seller enters a mention on the invoice that the selling price includes no deductible VAT. The "Margin scheme — Second-hand goods", "Margin scheme — Works of art" or "Margin scheme — Collector's items and antiques" mentions must be shown as appropriate.
Section 7 of the published guidance contains examples of the required VAT information on invoices. The above rule applies to all circumstances where an invoice is changed. It is important that the reference to the previously issued invoice is unambiguous. The unique invoice number can be used in the reference. If the change has to do with the seller's sales made during a certain period of time, you can make reference to such a period. For example, if you are granting an annual discount to your customer, you should indicate the time period — the year — on the invoice.
If the invoice has to do with distance selling, intra-Community supply or with cross-border selling on which the purchaser is liable to pay VAT, and the original invoice is changed so that a new invoice is issued, the new invoice must contain all required VAT information. In this case, it is not enough just to refer to an earlier invoice. The obligation to issue an invoice concerns the supplies that would be VAT-exempt if they were carried out in Finland.
In the case of triangulation within the Internal market, the first seller enters, in the usual way, the purchaser's VAT number and a mention of an intra-Community supply on the invoice in addition to its own VAT number. After that, the first purchaser — i. In addition, the second seller must indicate that the VAT reverse charge is applied with the mention "Reverse charge". When a Finnish business enterprise supplies services for which the place of supply is other than Finland and for which the purchaser is liable to VAT, the Finnish seller must enter the mention "reverse charge" on the invoice.
This applies when the purchaser is from within the EU and also when the purchaser is from outside of the EU. When goods or services, which are in use, which only partially entitles to deduction, are sold, VAT must be paid only for the part that entitles to deduction.
The invoice must show the amount of VAT to be paid. In addition, the simplified rules apply when the invoice concerns retail sales or similar, where almost all selling is made to individuals. Examples of a sales operation similar to retail include the operation of a kiosk, a shoe repair shop, a hairdresser's or a funeral home.
Simplified VAT information is sufficient for invoices relating to restaurant and catering service and passenger transport with the exception of services that are bought by a buyer that intends to re-sell them on to another customer. Moreover, simplified information is sufficient on the receipts printed out by parking meters and comparable devices. In this case, there is no need to show the base of VAT.
However, it is permissible to include more information on the invoices and receipts than what the VAT Act rules require. More information on this documentation is found below in sections 6. This deduction requires that the seller gives the purchaser a document that includes details on the VAT amount payable.
This document must at least contain: date of issue of the document containing the details the names, addresses and Business IDs of the seller and the purchaser nature of the supply the amount of VAT that the seller must pay. In the same way, a deduction can be made if the landlord has charged the energy expense separately from the rent. However, only the amount corresponding to the VAT payable on energy resources or fuels purchased by the owner, or the holder of the immovable property, may be deducted.
A precondition for the right to deduction is that the seller gives the purchaser a document that includes details on the VAT amount payable for the energy recourses or fuels that the seller has bought. The transferee must give the transferor a document that establishes that the sold or supplied goods and services will be used for VAT deductible purposes. The transferor must also give the transferee a document on supplied immovable properties for more information, see section 6.
For more information, see section 6. The VAT liable person must prepare a memo voucher for self-manufactured goods and services, which includes the purchase invoices for any goods or services that he had to buy in order to manufacture the goods or services. If the VAT liable person is a limited liability company, no VAT deduction for initial stock is allowed if the original purchase had been made by a private person e. Under the circumstances, the purchase is not a purchase made by the limited liability company.
It is neither possible for a private person to issue an invoice with VAT included to a limited liability company. The list is free-form. In addition, sellers may be under obligation to issue an invoice due to legislation in force in another country. VAT is not payable on the sale of goods or services, which are used for purposes of other than those which entitle to deduction. When goods or services, that have been in non-deductible use, are being sold, the invoice should show a mention of it, e.
The Tax Administration recommends about the documentation: When paid expenses relate to consortium's construction work, but some of the expenses are included in the bookkeeping of one of the shareholders in the consortium, the shareholder must give a document about these expenses to the consortium. Examples of such expenses include YEL pension insurance premiums, insurance premiums for cars, and depreciations of machinery and equipment.
This way the VAT base of own use of construction services is dictated correctly to the consortium. The authenticity of the origin, the integrity of the content and the legibility of an invoice, whether on paper or in electronic form, must be ensured from the point in time of issue until the end of the period for storage of the invoice.
Business enterprises can select freely between any control process that create a reliable audit trail between an invoice and a supply of goods or services. Both the seller and the purchaser can independently ensure the authenticity of the origin. The seller must ensure that the information on the invoice is true regarding the supply of the goods or services, and the identity of the seller. The seller must also ensure the identity of the party who issues the invoice, if the issuer is the purchaser or a third party.
If the purchaser is a business enterprise, as well, the purchaser must be able to ensure that the information on the seller's identity on the invoice is true. In addition, purchasers must ensure that the seller has supplied the goods or services described on the invoice. A typical way to do so is to compare the invoice details with other documents for the same business transaction. A VAT liable person must store the documents that have been used for ensuring for the entire storage time of the invoices.
Both the seller and the purchaser can independently choose a method they use for ensuring the integrity of the content, or they may mutually agree on a technology, etc. These methods must be kept available for the entire storage period of the invoices. However, it is permissible to change the format of the invoice to another.
Examples of format changes include the changing of the type of date display, or the changing of the file format to. Regardless of who prepared the invoices, it is the VAT liable person that has the responsibility to store them. In addition to invoices, a VAT liable person must keep all the documents that contain information affecting the amounts of payable and deductible VAT, including all the invoices or receipts given to private persons.
The business enterprise must also keep the purchase invoices that relate to purchases for which it is VAT liable in Finland under the reverse-charge mechanism. A VAT liable person, who is not obligated to maintain an accounting system under the Accounting Act, must store his records in a similar way. Generally, invoices must be stored in Finland. If the invoices are stored electronically, it is permissible to keep them in another EU country on the condition that users have a computer access to them in real time and without interruptions.
In addition, a foreign business enterprise, which does not have a fixed establishment in Finland, can store the invoices in another EU country. For purposes of auditing, if you are requested, you must prepare a copy of the machine-readable record that contains invoices and make it available to a person who represents the tax authority and is performing an audit. Sellers of investment gold must, on request, present the materials that concern the identification of their customers and give further details on it for purposes of auditing.
The representative of a party who has become VAT liable on application has also the obligation to keep records, to store invoices, and to present the invoices to authorities for purposes of auditing. As a minimum, the invoices must be stored for a period of six years.
The counting of time for the six-year period begins at the start of the year after the calendar year covering the calendar month, to which the taxable event, that the invoices concern, belong to under the rules of periodization.
If the VAT liable person's accounting period is not a calendar year and the VAT liable person's tax period is a calendar month, the storage time of invoices is also at least six years. In these circumstances, the counting of time for the six-year period begins at the start of the year after the accounting period covering the calendar month, to which the taxable event, that the invoices concern, belong to under the rules of periodization.
Correspondingly, if the tax period of a VAT liable person is a reindeer husbandry year, the counting time for the six-year period begins at the start of the year after the reindeer husbandry year covering the calendar month, to which the taxable event, that the invoices concern, belong to under the rules of periodization. However, in the case of an investment on immovable property, the related invoices and documents have a storage period of 13 years counting from the end of the calendar year when the adjustment period on immovable property began.
The same requirement on the length of the storage period concerns the documentation that the transferor must give to the transferee on the investment on immovable property, and the documentation that the transferee must give to the transferor. A precondition for the right to deduct is that the VAT liable purchaser holds an invoice or other document acting as an invoice for the goods or services purchased, which is issued by the seller, and which fulfils the requirements of the VAT Act on information content on an invoice.
The precondition also applies to advance invoices. Invoices entitle to a VAT deduction only if the information on the invoice is true to the actual circumstances. The same requirements concern deducting the VAT payable on intra-Community acquisitions. A precondition for the purchaser's right to VAT deduction is a self-written document by the purchaser, if the Finnish purchaser who must pay VAT due to the reverse-charge mechanism is unable to get an invoice from the foreign seller.
A precondition for the right to deduct the VAT payable on imported goods is that the importer holds a customs clearance decision and the related documents. In the same way as above, the VAT deduction also in this case requires that the purchaser holds a customs clearance decision and the related documents.
However, in practice, if the purchaser records the deductions on an accrual basis, it is permissible for him to deduct VAT even though the invoice is not yet received. If the purchaser receives the invoice later and finds out that the invoice does not correspond with the VAT deduction, the VAT deduction must be corrected.
If the invoice is incorrect, the purchaser must ask the seller to issue a new invoice. The purchaser does not have a right to VAT deduction when the invoice is incorrect. To get the VAT deduction, he must ask the seller to issue a new, corrected invoice.
The seller must issue a new invoice in replacement of the incorrect one, and the new invoice must contain a reference to the original invoice. If the seller has entered information on an invoice that is not true to actual circumstances, no right to VAT deductions can be granted to the purchaser. For example, the purchaser does not receive a right to VAT deduction if the seller mentions VAT payable on the invoice in a situation where the seller is not registered in the register of VAT liable persons.
However, if the Tax Administration finds out that the purchaser could not have been aware of the seller entering false information on the invoice, and if the selling is generally subject to VAT in similar circumstances, the purchaser may be granted the right to deduction by virtue of protecting good faith. If the seller's name or address is not spelled correctly or is incomplete, it does not prevent the purchaser from having the right to deduct VAT.
Misspellings or similar small mistakes do not affect the purchaser's right to deduct VAT on the condition that he has purchased the good or service for his VAT-deductible business activity, and that no restrictions of VAT deductibility apply to the good or service in question. Example: the unit price is wrong, but the invoice total price is right.
In this case, the purchaser has the right to deduction, and there is no need to ask the seller to issue a new invoice. In the same way, the Tax Administration can accept a VAT deduction in a situation where small purchases, paid in cash, were made, and the technical circumstances make it practically almost impossible to get an invoice. Typical example is a parking fee paid via vending machine.
When the seller follows the VAT margin scheme procedure of second-hand goods, works of art, antiquities and collectibles, the purchaser has no right to deduct VAT. When the seller follows the VAT margin scheme procedure of second-hand goods, works of art, antiquities and collectibles, the invoice must not show the amount of VAT. In addition, the VAT liable person must also have an invoice, or a document of other kind, serving as the invoice, given by the seller for all the sales, imports and intra-Community acquisitions that take place in the warehouse.
The calculation is the actual bookkeeping voucher and the original invoices are its enclosures. The calculation must contain references to these invoices. It is recommended that the purchaser checks the validity of the seller's registration for VAT in order to make sure that the purchaser has the right to deduct the VAT. This can be done on the www.
A typical example is the travel or hotel expenses paid on behalf of an employee of another company in the same enterprise group. If a VAT liable company is invoicing another company in order to pass on VAT included expenses, which the VAT liable company paid on behalf of the another company, this is treated as a taxable supply. If you add a service charge to your invoice, the added charge is treated as part of the taxable supply. The rate of VAT on your service charge is the same as that of the expense being passed on.
When you issue an invoice to pass on expenses that have varying VAT rates, you must divide the service fee to these VAT rates, based on the original prices of goods and services without VAT. The reason for this may for example be that the seller is a small-scale business operator. In this case, when it issues an invoice to pass on the expenses, the invoice cannot contain VAT. As a result, neither the party that passes on the expense nor the party that finally pays the expense can deduct the VAT that the original invoice includes.
The rules of VAT Act governing the place of supply — of goods as well as services — are applicable on all situations of passing on expenses to another party. This means that if the place of supply of the passed on good or service is another EU country, or outside the EU, no VAT is to be paid to the tax authority of Finland. An example of such a service is advertising in a situation where an advertising service is sold to a business enterprise and the reverse-charge mechanism applies.
Example 7: A, B and C are subsidiaries of an enterprise group.
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