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The rules for fixed-term accounting in the VAT Act from 01.07.2015

The so-called There has been a lot of uncertainty regarding fixed-term settlement for years. From July 1, 2015, changes will also come into effect in this regard.

The LXXIV of 2014 by law in two steps:

• From July 1, 2015, as well as

• From January 1, 2016

the settlement of fixed-term (temporary settlement) transactions changes.

As of July 1, 2015, the change will initially cover the following services:

About billing program

From October 1, 2014. the 23/2014. (VI.30.) NGM decree stipulates that the program used for issuing invoices, the online invoicing system, must be reported to the tax authorities.

Until now, it was sufficient to have a program that complies with the legislation, a declaration of compliance with the requirements issued by the program developer and a user description of the program.

Who is obliged to report?

Delete tax number

According to the current rules, the tax authority deletes the tax number of a company - without a history of suspension of the tax number - if it determines that:

- the address declared by the company as its registered office is not real,

- the company has not declared its organizational representative to the tax authority,

- the organizational representative notified by the company is not a real person.

About Cafeteria in 2014

 Data-Align = Cafeteria regulations regarding benefits are essentially unchanged in 2014.

Extra-salary benefits in 2014

The base of the tax charged to the payer is 1.19 times the value of the benefit in the case of both types of benefits. 16 percent personal income tax (sja) and 14 percent health contribution (eho).