Sumą deklaruoja pati organizacija Skaidrumo registre; institucijos jos netikrina.
2022-07-20 · Evaluation of administrative co-operation and fight against fraud in the field of VAT
↗ originalus šaltinisFAR, the institute for the accountancy profession in Sweden, takes the opportunity to respond to the call for evidence for an evaluation of VAT - administrative cooperation and fight against fraud. Function of the VAT Information Exchange System According to article 138.1 it is a substantive condition for the application of the exemption in respect of an intra-Community supply of goods that the taxable person or non-taxable legal person for whom the supply is made is identified for VAT purposes in a Member State other than that in which the dispatch or transport of the goods begins, and that the person has indicated this VAT identification number to the supplier. For the supplier it is…