Post by account_disabled on Oct 30, 2023 5:03:21 GMT
This list includes, among others: sale of goods in connection with the conclusion of a distance contract, without the simultaneous physical presence of the parties e.g. via online stores, telephone , such as: computers, electronic and optical products PKWiU , electrical devices PKWiU , machines and devices not classified elsewhere PKWiU . Sale of pendrives and VAT registration To find out whether the sale of flash drives requires VAT registration, you should check whether the trade in these goods is included in the activities requiring mandatory VAT registration , i.e. see Art. section of the VAT Act.
In the context of pendrives, we are interested in whether these devices fall into the category of computers, electronic and optical philippines photo editor products PKWiU . In determining whether trade in pendrives requires VAT registration, the PKWiU classification will be helpful , in which we see that section includes, among others: computers, peripheral devices for computers, communication equipment and similar electronic devices and components for them, electronic equipment general use, optical data carriers, cables for printers, monitors, USB universal serial buses , connectors, etc. In turn, looking in more detail, we will notice the subcategory.
Semiconductor permanent memory devices", which includes semiconductor permanent memory devices for recording data from an external source [flash memory card or electronic flash memory cards], unrecorded. Taking into account the above, pendrives meet the criteria and have properties covered by Chapter of the PKWiU, and therefore their sale, if made online , requires mandatory VAT registration. Registration for VAT must be completed before the date of the first taxable activity, i.e. in our case before the date of selling the first pendrive online.
In the context of pendrives, we are interested in whether these devices fall into the category of computers, electronic and optical philippines photo editor products PKWiU . In determining whether trade in pendrives requires VAT registration, the PKWiU classification will be helpful , in which we see that section includes, among others: computers, peripheral devices for computers, communication equipment and similar electronic devices and components for them, electronic equipment general use, optical data carriers, cables for printers, monitors, USB universal serial buses , connectors, etc. In turn, looking in more detail, we will notice the subcategory.
Semiconductor permanent memory devices", which includes semiconductor permanent memory devices for recording data from an external source [flash memory card or electronic flash memory cards], unrecorded. Taking into account the above, pendrives meet the criteria and have properties covered by Chapter of the PKWiU, and therefore their sale, if made online , requires mandatory VAT registration. Registration for VAT must be completed before the date of the first taxable activity, i.e. in our case before the date of selling the first pendrive online.