Cov koom haum uas tsim cov khoom lag luam npaj rau kev xa tawm tuaj yeem them rov qab cov VAT nyiaj them rau cov neeg xa khoom tom qab tau txais txiaj ntsig, thiab cov ntaub ntawv lees paub txog kev xa khoom mus rau cov neeg them se.
Cov Lus Qhia
Kauj ruam 1
Qhov tseeb kaw (thim rov qab) ntawm VAT ntawm cov nqi yuav khoom uas tau siv rau kev tsim tawm cov khoom lag luam tawm, nqa tawm raws li qhov hnyav ntawm cov khoom lag luam tsim tawm, qhov kev xa tawm uas tau teev tseg raws li cov cai ntawm Tshooj 165 ntawm Cov se kev cai ntawm Lavxias Federation. Qhov kev xaiv no rau kaw VAT yog qhov haum rau rooj plaub thaum nws paub tseeb tias cov khoom lag luam tawm yuav tsim tawm los ntawm cov txiaj ntsig tau nce.
Kauj ruam 2
Txawm li cas los xij, nco ntsoov tias yog tias lub koom haum lees paub tias cov khoom muaj nqis yuav mus tshwj rau kev tsim cov khoom lag luam uas tau npaj rau muag hauv Lavxias Lavxias, tab sis qhov tseeb nws hloov tawm tias cov khoom yuav raug xa mus rau kev xa tawm, tom qab ntawd lub koom haum, ntawm lub sijhawm ntawm cov zaub mov xa tawm ntawm cov khoom lag luam xa tawm, yuav tau ua kom rov qab cov VAT nyiaj tshuav ntawm cov khoom muaj nuj nqis noj hauv kev tsim cov khoom lag luam tawm.
Kauj ruam 3
Nws kuj tseem tsim nyog them rau qhov tseeb tias raws li Nqe Lus 166 ntawm Cov Cai Them Se ntawm Lavxias Cov Cai, tus nqi VAT yuav tsum raug suav rau txhua qhov haujlwm cais. Ib qho ntxiv, raws li Nqe Lus 164 ntawm Txoj Cai Luv Nqi Seem ntawm Lavxias Cov Cai, ib daim ntawv tshaj tawm tshiab yuav tsum xa mus rau cov neeg them se rau txhua qhov kev ua haujlwm uas cuam tshuam nrog kev muag khoom. Nrog tag nrho cov no hauv siab, nco ntsoov khaws cov ntaub ntawv cais ntawm kev muag khoom. Txij li thaum tsis muaj txheej txheem meej rau kev tswj hwm kev cais nyiaj txiag hauv peb lub tebchaws, cov neeg them se yog lub luag haujlwm los txiav txim nws tus kheej.
Kauj ruam 4
Xav tias cov nqi VAT yuav raug kaw nkaus xwb tom qab cov ntaub ntawv lees paub txog qhov kev xa khoom mus rau cov neeg them se, nyob rau hauv lub sijhawm tshaj tawm ntawm kev yuav khoom ntawm cov khoom ntiag tug, teeb tsa qee qhov feem uas nws yuav ua kom pom tseeb li cas qhov kev yuav khoom thiab cov nuj nqis them raug siv rau hauv kev tsim cov khoom lag luam tawm. Cov qib no tuaj yeem txiav txim siab, piv txwv li, ntawm tag nrho cov nqi yuav thiab sau tawm cov khoom siv rau cov khoom lag luam rau lub sijhawm qhia dhau los.
