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To amend a line that you have already declared, enter the original details in the old section. Put the new details in the new section.
In the old section, make sure you enter the following details exactly as they appeared on your original EC Sales List:.
Accept all cookies. Set cookie preferences. Home VAT. Published 1 July Last updated 24 January — see all updates.
If you have not supplied goods or services to VAT-registered customers in an EU country or issued any credit notes then you do not need to complete an EC Sales List unless you have: sent call-off stocks to an EU country substituted call-off stocks to another customer had call-off stocks returned your call-off stocks have not been sold to your customer within 12 months of arrival in the EU country a relevant event has occurred in relation to your call off stock see paragraph Transition period Find out what it means for you.
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Operating a card terminal requires a provider contract with the network operator. The data collected by the terminal is processed by the provider.
For the time the terminal is in use the user for example, the retailer can contact the service provider. He can call a hotline and is guaranteed on-site technical support by a technician.
He has a contact person who helps with questions about the account, transaction control, managing the contract, etc. Most ec-cards are equipped with a magnetic stripe.
This magnetic stripe is read-only and thus only contains static information. In addition, since the year , more and more banks have started to add the EMV chip to newly issued cards.
The new chip is capable of processing data like a small computer and can respond to requests without the entire contents being read.
In contrast to magnetic stripes, the chips cannot be copied easily. To maintain downward compatibility , especially with the Maestro card, which is most often integrated, most cards are still equipped with magnetic stripes.
However, usually the chip as the more secure option is chosen wherever both means of communication are technically possible.
The magnetic stripe on a card has three paths. Until 30 September , path 3 of the magnetic stripe was read for payments in Germany. Since then, the international standard path 2 is being read.
Online authorization validates the card against the list of blocked account numbers and checks the given PIN. Finally, it verifies whether the amount due is covered by the account balance balance plus overdraft facility minus pending debits.
Payment is rejected if any of the criteria listed above are not met. The authorization as well as the validation regarding sufficient funds and the daily limit is carried out by the headquarters of the institute from which the card is issued.
General procedure for electronic cash payment using the magnetic stripe:. You must check section 5 for details of special rules that apply to particular transactions.
Similarly, if you pay a supplier in coins or notes, you must make sure that they endorse your copy of the purchase invoice with the amount you have paid and the date it was paid.
The easiest way to do this is to keep a cash book summarising all payments made and received, with separate columns for VAT. Whatever form your records take, they should always be complete and up to date.
If you are in any doubt about how to keep your records, contact the VAT helpline. VAT on your sales output tax must be accounted for on the VAT Return for the accounting period in which you receive a payment from your customer.
For the purposes of the scheme, the date you are paid depends on the way in which your customer pays you. The rules are as follows:. If you are paid by credit or debit card: you receive payment on the date you make out a sales voucher for the payment not when you actually receive payment from the card provider.
If the credit or debit card payment is not honoured, then you do not have to account for the VAT.
If you later receive a payment for the supply, then you must account for the VAT due on that payment. If you are paid by cheque: you receive payment on the date you receive the cheque, or the date on the cheque, whichever is later.
If the cheque is not honoured, then you do not have to account for the VAT. Once you start to use the scheme you claim the VAT you incur on your purchases and expenses input tax on the VAT Return for the tax period in which you make a payment to your supplier.
For the purposes of the scheme the date you pay depends on the way in which you make a payment. If you pay by credit or debit card: the date of payment is the date a sales voucher is made out for the payment.
If you pay by cheque: the date of payment is the date you send the cheque, or the date on the cheque, whichever is later. If your cheque is not honoured, you cannot reclaim the VAT.
Paragraphs 5. If you incur input tax on goods and services that you use or intend to use in the making of exempt supplies, you may not be able to claim all your input tax.
This is known as partial exemption. Under the normal method of accounting for VAT, businesses who are partly exempt will usually make a calculation to establish the correct amount of input tax claimable, based on purchases and sales made during a tax period.
Partly exempt businesses who use the scheme must base such a calculation on payments made and received in a tax period. When you fill in your VAT Return the amounts of VAT due and deductible are based on payments received and made, not on invoices issued.
Remember, if you make supplies to an EU member state the amount you put in box 8 of the VAT Return should be the total value of all supplies of goods and services made, exclusive of VAT, and not the total of payments received.
If you receive or pay a deposit which serves as an advance payment, you must account for it in accordance with the rules in paragraphs 4.
VAT does not apply to deposits taken as a security to make sure the safe return of goods, whether you refund it upon return of the goods or retain it to compensate you for loss or damage.
If an agent collects payments on your behalf, you must account for VAT on the supply in the VAT period in which your agent collects payment from your customer.
The value on which VAT is due, is the amount of the taxable debt that the agent collects from your customer, not the amount of credit given to you by the agent see paragraph 5.
If you have assigned to a factor a debt in respect of a taxable supply you have made while using the Cash Accounting Scheme, you must account for output tax on the supply in the VAT period in which your factor collects payment from your customer.
The value, on which VAT is due, is the amount that the factor collects from your customer in relation to taxable supplies, not any lesser amount paid to you by the factor see paragraph 5.
If the factor is unable to collect all or part of the debt, then you must account for that amount under the normal rules, in line with paragraph 4.
If the factor is unable to collect all or part of the debt on your behalf, then you must account for output tax on the uncollected element of the debt, in the period in which any advance made against that debt is written off by the factor.
If, however, the factor re-assigns all or part of the debt back to you under a recourse clause, then you may be able to claim bad debt relief, subject to paragraph 6.
If you sell a debt for a taxable supply you made while using the Cash Accounting Scheme, you must account for VAT on the supply in the VAT period in which the debt is sold.
You must account for the output tax on the full value of the supply, to which the debt relates, not on any lesser amount which you receive when you sell the debt.
Was sind Bonusbedingungen Googlefeud Echtgeld Startguthaben ohne Einzahlung. - Line MГјnzen Gratis Gratis Messaging, Immer, überallMit LINE wird die Kommunikation auf der ganzen Welt neu definiert. If you submit the EC Sales List with errors you can correct them online up to 21 days from the date you originally sent it. Comparable debit card systems are Maestro and Visa Electron. Jimat masa untuk mencari fail dan mudah untuk berkongsi bahan anda dengan rakan-rakan. Accept all cookies. If you sell a debt for a taxable supply you made while using the Cash Accounting Scheme, you must Line MГјnzen Gratis for VAT on the Friendscout24 Startseite in the VAT period in which the debt is sold. The most important element is the so-called security module, without which the terminal can only be used for electronic direct debit EDD transactions. You must check section 5 for Г¶sterreich Vs Lettland of special rules that apply to particular transactions. However, the Mini Spielkarten ec electronic cash sign can still be found on some debit cards in circulation. You may also need to account for VAT on the value of any stocks and assets you still have. If you pay by cheque: the date of payment is the date you send the cheque, or the date on the cheque, whichever is later. ECSL will not let Uefa Champions League Heute submit a nil return. When call-off stock is called off sold the sale must be reported in the same way as you would report any other sale to a VAT registered business in an EU country and recorded on your VAT return for the period in which the supply was made. They will try to put things right. If you have appealed against Pozzovivo other Fernsehlotterie Sonderverlosung 2021, then HMRC will normally allow continued use of the scheme, pending the outcome of the appeal.