It happens that in connection with the operations taxpayers purchase of catering services and catering for example. During meetings with contractors, and training for workers. In the first place it should be noted that where the services are in connection with the taxable taxpayer british beverage company - as a general rule - will be entitled to the right to deduct the vat indicated in the invoice purchasing. The finding that the purchased services are related to activities conducted taxable but not always results in a right to deduct input tax. Note here the content of art. 88 paragraph. 1 point 4 of the VAT Act, under which it is not permissible reduction of the tax due on the amount of tax shown in the invoices documenting and coping. purchase of catering services. So what are catering? Do this category we include british beverage company catering services? For the purposes of the relevant VAT in the national legal system, the alternative british beverage company is the use of statistical classification of goods and services carried out under the Regulation british beverage company of October 2008. On the Polish Classification of Goods and Services (PCGS). In this classification british beverage company in section 56 "catering services" classified under the symbol PCGS 56.29 "Other food service." In contrast, under the symbol PCGS 56.21 were classified "Services british beverage company to prepare and deliver food to external customers (catering)." Given the above it is clear that PKWIU indicates that catering services are separate services from catering services. The provision of Article. 88 paragraph. 1 point 4 of the VAT Act, exempting the right to deduct input tax, are only mentioned catering services. Thus, due to the different nature of these services, british beverage company it can be concluded that the catering service will apply a restriction on the deduction of input tax resulting from art. 88 of the Act. This position is expressed, inter alia, Director of the Tax Chamber in Bydgoszcz individual interpretation of 17.01.2011, no. ITPP1 / 443-1032 / 10 / JJ.
Purchase a conference package containing a bed and a meal - whether I have the right to deduct vat?
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