Post by account_disabled on Oct 31, 2023 0:33:49 GMT -5
An advance invoice for % of the order value and a deduction for thermal modernization If the advance invoice covers % of the order value, there is no obligation to issue a final invoice. KIS replies that in such a case, i.e. if the taxpayer only has an advance invoice issued in a given year and is not obliged to issue a final invoice, the expenses entitling to deduction under the thermal modernization relief were incurred on the date of issuing the advance invoice. Therefore, the taxpayer may benefit from the deduction in the PIT return for the year in which the advance invoice was issued. Example.
In November , Mr. Szymon paid an advance payment of PLN , for the installation of solar collectors. The amount philippines photo editor of the advance payment corresponded to the entire amount of the order. In January , the work was completed, but Mr. Szymon did not receive the final invoice because the seller had no such obligation . When can Mr. Szymon deduct expenses for thermal modernization relief? Based on the KIS response, Mr. Szymon can deduct the expenses incurred for thermal modernization relief in his PIT return for . Attention! The examples given above are based on answers obtained from the National.
Tax Information, however, due to the fact that the KIS does not always have a uniform position and the same question is sometimes given contradictory answers, in cases of doubt, we recommend contacting the National Tax Information in person. Tax Information or apply for an individual tax interpretation , which will ensure legal protection. Share with others Up Previous article Investment metals – what are investments in precious metals? Next article Exemption from the obligation to pay tax and tax interpretation Clause/disclaimer on ifirma.pl We encourage you to comment on our articles. Express your opinion and engage in discussions with other readers. We answer individual questions related to taxes and accounting of ifirma.
In November , Mr. Szymon paid an advance payment of PLN , for the installation of solar collectors. The amount philippines photo editor of the advance payment corresponded to the entire amount of the order. In January , the work was completed, but Mr. Szymon did not receive the final invoice because the seller had no such obligation . When can Mr. Szymon deduct expenses for thermal modernization relief? Based on the KIS response, Mr. Szymon can deduct the expenses incurred for thermal modernization relief in his PIT return for . Attention! The examples given above are based on answers obtained from the National.
Tax Information, however, due to the fact that the KIS does not always have a uniform position and the same question is sometimes given contradictory answers, in cases of doubt, we recommend contacting the National Tax Information in person. Tax Information or apply for an individual tax interpretation , which will ensure legal protection. Share with others Up Previous article Investment metals – what are investments in precious metals? Next article Exemption from the obligation to pay tax and tax interpretation Clause/disclaimer on ifirma.pl We encourage you to comment on our articles. Express your opinion and engage in discussions with other readers. We answer individual questions related to taxes and accounting of ifirma.