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Although in previous years we have been going through the standard and already usual last-minute amendments to legal regulations (to which we are less more accustomed), this year we are witnessing for the first time, tectonic changes that radically change the daily life of professional accountants.
If the VAT payer makes the first transfer of the right of disposal on a newly built residential building - a prefabricated house with land (under the building and serving the regular use of this object), a special VAT rate of 10% is applied.
According to Article 17 (4) (1) of the VAT Law, the base does not include discounts and other reductions in the price, which are granted to the recipient of goods or services at the time of the turnover of goods or services.
In the Technical Instruction there is a note according to which in the absence of the original fiscal account, if the turnover occurred before the introduction of the EFU (electronic fiscal device), the reference number may refer to the account number under which the turnover was accounted for, for example BI: 121 (BI is the fiscal clipping number).
Payments by the owners of special parts of the building in the name of a share in the costs of maintaining the common parts of the building and managing the building are not considered income earned on the market and the housing community is not subject to income tax on this basis.
Given that any sale of goods to natural persons is considered retail turnover within the meaning of the fiscal regulation, the payer is obliged to record the turnover of the fixed asset through an electronic fiscal device.
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