Post by account_disabled on Dec 2, 2023 22:24:11 GMT -5
The buyer is not obliged to pay in split payment. Example Mr. Michał runs a construction company and performed renovation works from Annex No. for another entrepreneur for the amount of. This is a transaction between an entrepreneur and a consumer B C, which means that there is no obligation to issue an invoice with the split payment marking. Example Mrs. Krystyna runs a business involving trade in various types of goods, including those listed in Annex.
She issued an invoice to another entrepreneur for the amount of , gross, in which only one item for the amount of , gross included goods from Annex . In such a case, the entire invoice should be marked in MPP, but the obligation to pay in split photo editing servies payment applies only to the amount of , , . from this invoice must be transferred to the VAT account. Of course, nothing prevents this way. Split payment – invoice corrections If it happens that it is necessary to issue an invoice correction, the marking in the MPP will depend on several factors. The original invoice may be marked in the MPP, and after the correction there may no longer be such an obligation.
The opposite situation may also occur - before correction there is no need for marking, but after correction there is. To better illustrate, we will show with examples how this should be understood. Example Mr. Jakub issued an invoice for the gross amount of , without any indication in the MPP. The buyer wanted to purchase the goods included in Annex as part of the same delivery; after the correction, the invoice amount is , and must be marked in the MPP. The original invoice has already been paid by regular transfer, so only the additional payment of , will be made via split payment. Example Mrs. Agata sells goods that are included in Annex.
She issued an invoice to another entrepreneur for the amount of , gross, in which only one item for the amount of , gross included goods from Annex . In such a case, the entire invoice should be marked in MPP, but the obligation to pay in split photo editing servies payment applies only to the amount of , , . from this invoice must be transferred to the VAT account. Of course, nothing prevents this way. Split payment – invoice corrections If it happens that it is necessary to issue an invoice correction, the marking in the MPP will depend on several factors. The original invoice may be marked in the MPP, and after the correction there may no longer be such an obligation.
The opposite situation may also occur - before correction there is no need for marking, but after correction there is. To better illustrate, we will show with examples how this should be understood. Example Mr. Jakub issued an invoice for the gross amount of , without any indication in the MPP. The buyer wanted to purchase the goods included in Annex as part of the same delivery; after the correction, the invoice amount is , and must be marked in the MPP. The original invoice has already been paid by regular transfer, so only the additional payment of , will be made via split payment. Example Mrs. Agata sells goods that are included in Annex.