Teikėjai, kurie savo tekste tiesiogiai nurodė būtent šį straipsnio numerį. Tai citata iš jų pačių teksto — ne mūsų vertinimas ir ne priežastinis ryšys.
| Kas | Šalis | Ką parašė |
|---|---|---|
| European Fund and Asset Management Association (EFAMA) | BE | ot have a major impact on our industry that would continue to benefit from the exemption to issue invoices for exempt services of article 220.2 of the VAT Directive, which we understand is not affected by the ViDA proposal and that must be kept otherwise, its ↗ |
| Confederation of Industry of the Czech Republic | CZ | b) of the first subparagraph from the invoicing obligations laid down in Sections 3 to 6 of Chapter 3 and Section 3 of Chapter 4. Art. 220 Current text: ↗ |
| German Banking Industry Committee | DE | n from the obligation to issue invoices for transactions exempt from VAT under Article 135 (1) (a) to (g) will continue to apply (Article 220 (2) VAT Directive). However, in the discussion of the proposal with the banks we represent, a number of issues were al ↗ |
| FedEx Express | NL | ssuing summary invoices. In fact, there are various articles that refer to an invoice that covers multiple supplies. For example, article 220 mentions “1. Every taxable person shall ensure that, in respect of the following, an invoice is issued, either by hims ↗ |
| InHouse Tax Forum | BE | the VAT is the customer for taxable supplies by non-residents in the Member State where the VAT is due. Further to art. 220, the general rule is that the taxable person supplying the goods or services is required to issue an invoice. As art. 194 would still be ↗ |
Šaltinis: viešų konsultacijų atsiliepimai ir pozicijų dokumentai. n = 5 paminėjimų; skaičiuojama pažodinė nuoroda į straipsnio numerį.