On purchase invoices where the business registration address is located and t the address of the commercial office where the business activity is carried out both addresses have been reported in CEG. According to the company this does t preclude the right to deduct input VAT. The Director of KIS found the Applicant's position to be correct and in the justification he indicated among other things that the right to deduct VAT.
Applies unless there are excluding grounds regardless of whether the business address or on the invoice in in which the activity philippines photo editor is carried out. It will also be important that these addresses match the entification data proved in the registration application. In ather interpretation the number -KDIT - . . . . .KK of April . The applicant proves legal services at the address of resence which is also the address of the company's registered office and proves such an address on issued invoices.
The Director of KIS found the Applicant's position to be correct and in the justification he stated among other things that since the regulations do t specify what address should be indicated on the invoice in the case of a natural person running a business in a place other than his place of resence it should be assumed that this will be the address consistent with the submitted entification application. In the case of natural persons this should as a rule be their resential address.
發表於 2023-12-12 16:40:14
