Einde inhoudsopgave
Aftrek van BTW als (belaste) omzet ontbreekt (FM nr. 134) 2010/7.5.2
7.5.2 Case 2
dr. S.T.M. Beelen, datum 01-03-2010
- Datum
01-03-2010
- Auteur
dr. S.T.M. Beelen
- JCDI
JCDI:ADS303171:1
- Vakgebied(en)
Omzetbelasting / Algemeen
Omzetbelasting / Aftrek en teruggaaf
Europees belastingrecht / Richtlijnen EU
Voetnoten
Voetnoten
See par. 1.4. of Notice 700/35, Business Gifts and Samples: ‘If you make a gift of goods (on which VAT is due) to someone who uses the goods for business purposes, that person can recover the VAT as input tax subject to the normal rules. You cannot issue a tax invoice but, in order to provide the recipient with acceptable evidence to support a claim for recovery of input tax, you may use your normal invoicing documentation overwritten with the following statement: ‘Tax Certificate, No payment is necessary for these goods. Output tax has been accounted for on the supply.’ You must show full details of the goods on the documentation and the amount of VAT shown must be the amount of output tax accounted for to Customs and Excise. Such output VAT should be based on the cost of the goods to you.’
Same case as 1, but now the constructor builds a new office building for a fully taxable consultancy firm.
Netherlands
Until 1 January 2007, the constructor was allowed to deduct the input VAT on the purchase price of the present (since the recipient of the present could have deducted the VAT if he had purchased the present himself). As of 1 January 2007 the situation is not clear. According to the new law, the constructor probably makes a deemed supply and has to account for output VAT (unless it is a low value gift), which is not recoverable by the consultancy firm.
United Kingdom
This is dealt with under the business gift rules. However, there is a mechanism which allows the consultancy firm to recover the output VAT payable by the constructor.1
Germany
As in 5.1. it does not matter whether the recipient of the gift would be able to deduct input VAT.
France
The constructor cannot deduct input VAT unless it is below the threshold for gifts. It does not matter whether the recipient of the piece of art can deduct VAT or not.