2017-12-15 12:00:53
In one of the blog posts, we have already considered options for mandatory registration of a legal entity or individual entrepreneur for VAT. Right here we'll talk about another type of VAT payer, but with its own special specifics, namely, about registration for VAT as an Identified Person (editor’s note from the Czech language “identifikovana osoba”, hereinafter only the Identified Person).
The identified person is subject to VAT only in connection with transactions carried out outside the Czech Republic. In the Czech Republic, the specified person remains a non-VAT payer and does not have the right to reimburse himself for VAT on incoming purchases.
According to §6 of the VAT Act, legal and/or individual(entrepreneur not a VAT payer) are required to register as an Identified Person in the following situations:
– purchase of goods from another EU member state for an amount exceeding CZK 326,000 excluding VAT (except for the purchase vehicle and goods that are subject to consumption tax) in one calendar year (tripartite trade does not apply);
— acquisition of a service, the place of performance of which is in the Czech Republic, from an entrepreneur not from the Czech Republic;
— ordering the supply of goods with installation and assembly, or the supply of goods by systems, the place of execution of which is in the Czech Republic from an entrepreneur not from the Czech Republic;
- provision of a service, the place of performance of which is in another EU member state (except for services that are exempt from VAT in the EU).
If one of the above situations occurs, you must register as an Identified Person within 15 days from the moment the obligation arises. To do this, just fill out and send the registration form to the Tax Office corresponding to your place of business activity through a special email box company (datová schranka), or deliver the form in person to the registration window (only for an entrepreneur who does not have one).
You can also register as an Identified Person on a voluntary basis if you know that you will soon need such registration.
You can cancel registration as an Identified Person in the following cases:
You provide contextual advertising services through Google AdSense and received income in the form of a click for a visitor following a link posted on your website. You become an identified person from the day you provide the service of placing this advertisement on your website. By what you posted contextual advertising on your website, you have provided a service to a company from another EU Member State (in in this case, Google Ireland).
Thus, by the 25th day of the month following the reporting month, you will submit a consolidated report; you will not pay VAT, but will transfer this responsibility to Google.
You have ordered a service to place your advertising on social media Facebook networks. In this case, an invoice for the services provided will be issued to you with an Irish VAT number, as a result of which VAT will be transferred to the recipient of the service. Up to 15 days from receipt of the first such invoice, you are required to register as an Identified Person. By the 25th day following the reporting month, you will submit a VAT recognition (in which you will calculate the VAT) and a control report. VAT must be paid along with the submission of reports.
We will analyze these and other examples in more detail in the summary table.
Unlike a classic VAT payer, the Identified Person has a limited range of responsibilities.
For the Czech Republic, the Identified Person remains a non-VAT payer and is not entitled to add 21% VAT or refund VAT on taxable transactions in the Czech Republic.
A classic VAT payer submits VAT reports every reporting period, regardless of whether a tax liability has arisen. An identified person does not need to submit VAT reports (VAT recognition, control report and summary report) if no tax need arose in the reporting period.
So, let’s summarize the above for the Identified Person: if you provided a service in the EU, you submit only a summary report; if you purchased a service from abroad, submit VAT recognition and a control report; if you purchased a service from abroad and provided it in the EU, submit all three reports (VAT recognition, control report, summary report); if there were no taxable transactions in connection with VAT, reports are not submitted.
Couldn't figure out the issue of VAT registration? Contact us!
But you all know about the “Mom, I ended up in the police” divorce? Did you warn your relatives? And you probably know that you should never dictate three numbers from the back of a bank card to anyone?
Good very good. Advanced, safety-conscious people.
It's time to move to the next level. Namely, what are tests on Facebook and why using them is very, very bad (even regardless of the fact that no one but you cares about their results).
Look what a thing.
There is Facebook. It contains your notes, photos, and in general all the information that you posted there. Who are your friends, what contacts do they have and what do you chat about.
There is a test. Testik is not Facebook. This separate program. But it “analyzes” (no quotation marks are enough for this sarcasm) the contents of your Facebook and then produces some result.
In order for the test program to even be able to read what you write there, it asks you for permission.
Here’s an example of a request from the test “your popular words on Facebook for the year.” Attention, question: why do I need a list of my friends, their contacts and my photos for “word frequency analysis”?
The correct answer is that they are not needed at all for frequency analysis. An even more correct answer is that the entire “test”, in fact, was launched to collect this information. By default, the test authors did not have access to your photos and friends, but now, on the contrary, they do.
It would seem, why might they need this? No need for a tin foil hat here. Try “forgetting your Facebook password.” Log out and click on the “forgot password” button.
To recover your password, Facebook will ask you to confirm that you are you. You can also use a password, but you have already given it away.
And there is a confirmation mechanism like this (if the password is forgotten): as an option, they show you a photo of a friend and ask who is depicted in it. By a strange coincidence, it was precisely the “photo” and “list of friends” that you recently provided to the unknown authors of the test. Happens.
This is one specific example, but all miracle tests work according to the same scheme. For example, the popular test “who is your best friend” asked for no less than access to all your personal messages on Facebook. Like, he reads them and then tells you who you correspond with best. And no one was bothered by this “honor” at all.
Moreover, no one was embarrassed by the fact that 2 parties participate in personal correspondence - and you provide access not only to messages from yourself, but also to the replies of your interlocutor.
And when the collected database of logins and passwords is finally sold somewhere, where the next program begins to generate high-quality requests for your friends to transfer money to the card, will you be happy?
Of course, not all “tests” are needed to gain access to confidential information. Some are simply needed to collect behavioral statistics. Do you want to know what next year will be like? Answer a dozen questions about your preferences in cinema, music, shopping, leisure; tell us how often you travel; indicate age and income level.
Let’s not call it a “opinion poll,” let’s call it a “psychological test” and put a pretty picture on the result - people don’t like opinion polls, but they love psychological tests.
And finally, about the very essence of the tests. Gentlemen, I'm sorry to disappoint you, but the results you get have the accuracy and importance of an astrological forecast. Your result is chosen randomly.
There are simply written things that are so pleasant for you that it is impossible to disagree with them. Of course, you are a leader, next year you will become a millionaire, you should drive a Ferrari with your fb friend Vasya, and in a past life you were Marilyn Monroe.
The same applies to “frequency analysis”: it is compiled based on the last ten posts on your page (this is not the same as “your posts”) and, interestingly, comments to them.
Has anything become clear? Change your password and don’t feed other people’s databases with your personal data anymore. By participating in “tests” (which actually have nothing to do with Facebook), you are actually giving unknown persons access to data that is considered personal, and in return you receive a randomly generated bullsheet. Unfortunately, at the same time, you sometimes scatter not only your own, but also other people’s data. Don't do that.
You can hear the following phrase: “Then more intensive penalties will be applied.” What does this mean and does it mean anything at all? Let's start by reiterating some basic truths. The first point is that callers use cultural psychology of pressure; extremely rarely, some of them try to resort to banality. The second point is that if the total debt on the loan is small, it is difficult to determine the exact amount since this is a multifactorial issue, no one will sue you...until the debt reaches a certain level. There is such a thing as “debt that is inappropriate for collection in court.” It is necessary to understand that bank employees or companies that work with them under agency agreements were initially prepared for what they had to do. Each employee on the monitor has information about the client, some notes (as some of them say from the word note - record) from previous callers, where some small notes are indicated like: “refusal of payment”, “phone not answering”, “ third parties pick up the phone,” etc. In addition to information about you and your debt, each employee completed a "course young fighter", and he will apply everything that he was taught to you, using phrases such as: " a difficult situation", "critical situation", "serious situation", etc. All this was done on purpose so that you perceive the situation in an extremely negative light for yourself. Calling employees of a bank or company that are call centers will be the first echelon in pre-trial debt collection. Their task is simple: call the borrower and inform him about the debt. Then you need to find out when the client is going to pay it, or record the refusal. If everything went well and the client named the date, this in no way means that they will stop calling him right away. The bank has an automated system for interacting with defaulters. First, it “sees” that there is a debtor, then dials his number, then the first available operator receives information on the monitor, and he begins a conversation with you. Sometimes, if the system “slows down” or “freezes.” " you will hear words such as: "We have for you important information, please stay on the line." There are also some oddities with such automation. The more days and the more more amount debt, it is obvious that the borrower is not going to pay, which means those who call cannot cope with their task. “Your business” is classified as “willful defaulter” - this is the new, more high level collection!. Now you are dealt with by the department for overdue debts, or troubled assets, or the collection service. There are many names, different names, but legally, alas, they mean nothing. Now more “trained” and qualified people in terms of putting pressure on the borrower will look after your case. Their circle of “debtors” is much smaller, but there is no specific person assigned to your case yet. It may not exist at all, depending on the bank and the “complexity” of the relationship with the defaulter. This is the whole new “height” of the degree of recovery under your loan agreement. Again words and again words, since the degree of penalty is not regulated by height, it can simply be legal or illegal and that’s all. This article does not contain any useful and practical information; its necessity, like related articles, is determined by one factor - the degree and range of various methods of verbal pressure on the borrower is so multi-level and multifaceted that by the time you write everything down, dozens more “feints” will appear. . However, repetition is the mother of learning! It is better to once again establish one truth - you will receive calls, and all your pre-trial conversations will legally mean nothing, but bank employees will “record the refusal” of payment, since they have instructions and are on a salary that they must work off. In addition, do not forget that all conversations with you are recorded to “monitor the quality of service.” Remember that if you have nothing to pay, or you do not agree with the fines and interest accrued to you, and there is no confidence and opportunity to pay off your principal debt, since the bank will write off the incoming amount in violation
But you all know about the “Mom, I ended up in the police” divorce? Did you warn your relatives? And you probably know that you should never dictate three numbers from the back of a bank card to anyone?
Good very good. Advanced, safety-conscious people.
It's time to move to the next level. Namely, what are tests on Facebook and why using them is very, very bad (even regardless of the fact that no one but you cares about their results).
Look what a thing.
There is Facebook. It contains your notes, photos, and in general all the information that you posted there. Who are your friends, what contacts do they have and what do you chat about.
There is a test. Testik is not Facebook. This is a separate program. But it “analyzes” (no quotation marks are enough for this sarcasm) the contents of your Facebook and then produces some result.
In order for the test program to even be able to read what you write there, it asks you for permission.
Here’s an example of a request from the test “your popular words on Facebook for the year.” Attention, question: why do I need a list of my friends, their contacts and my photos for “word frequency analysis”?
The correct answer is that they are not needed at all for frequency analysis. An even more correct answer is that the entire “test”, in fact, was launched to collect this information. By default, the test authors did not have access to your photos and friends, but now, on the contrary, they do.
It would seem, why might they need this? No need for a tin foil hat here. Try “forgetting your Facebook password.” Log out and click on the “forgot password” button.
To recover your password, Facebook will ask you to confirm that you are you. You can also use a password, but you have already given it away.
And there is a confirmation mechanism like this (if the password is forgotten): as an option, they show you a photo of a friend and ask who is depicted in it. By a strange coincidence, it was precisely the “photo” and “list of friends” that you recently provided to the unknown authors of the test. Happens.
This is one specific example, but all miracle tests work according to the same scheme. For example, the popular “who is your best friend” test asked for nothing less than access to all your private messages on Facebook. Like, he reads them and then tells you who you correspond with best. And no one was bothered by this “honor” at all.
Moreover, no one was embarrassed by the fact that 2 parties participate in personal correspondence - and you provide access not only to messages from yourself, but also to the replies of your interlocutor.
And when the collected database of logins and passwords is finally sold somewhere, where the next program begins to generate high-quality requests for your friends to transfer money to the card, will you be happy?
Of course, not all “tests” are needed to gain access to confidential information. Some are simply needed to collect behavioral statistics. Do you want to know what next year will be like? Answer a dozen questions about your preferences in cinema, music, shopping, leisure; tell us how often you travel; indicate age and income level.
Let’s not call it a “opinion poll,” let’s call it a “psychological test” and put a pretty picture on the result - people don’t like opinion polls, but they love psychological tests.
And finally, about the very essence of the tests. Gentlemen, I'm sorry to disappoint you, but the results you get have the accuracy and importance of an astrological forecast. Your result is chosen randomly.
There are simply written things that are so pleasant for you that it is impossible to disagree with them. Of course, you are a leader, next year you will become a millionaire, you should drive a Ferrari with your fb friend Vasya, and in a past life you were Marilyn Monroe.
The same applies to “frequency analysis”: it is compiled based on the last ten posts on your page (this is not the same as “your posts”) and, interestingly, comments to them.
Has anything become clear? Change your password and don’t feed other people’s databases with your personal data anymore. By participating in “tests” (which actually have nothing to do with Facebook), you are actually giving unknown persons access to data that is considered personal, and in return you receive a randomly generated bullsheet. Unfortunately, at the same time, you sometimes scatter not only your own, but also other people’s data. Don't do that.
