Frequently asked questions raised in this chapter

1.For the calculation of the volume of transactions, should the entrepreneur or trader include the amount of transactions for which he is a taxable person for VAT by reverse charge?

No, the amount of these transactions must be computed, where applicable, by the transferor of the goods or the service provider who carries out the transaction.

2.Can a taxable person who is taxed under the general scheme, having renounced the special scheme for agriculture, livestock and fisheries, return to tax under that scheme?

Yes, once three years have elapsed since the renunciation, you can revoke it in the month of December of the year prior to the year in which you wish to return to taxation under the special regime for agriculture, livestock farming and fishing.

3.A farmer under the special scheme for agriculture, livestock and fisheries sells part of his harvest to another farmer who is also taxed under this special scheme, can he obtain compensation under this scheme on this sale?

No, by supplying his products to another farmer under the special scheme he does not obtain compensation and cannot charge any VAT.

4.Can a reseller of goods who acquires furniture from a lawyer subject to VAT apply the special scheme for second-hand goods, works of art, antiques and collectors' items to the sale?

No, the special scheme is not applicable for acquiring the goods from a taxable person who has been taxed under the general scheme.

5.When a travel agency organises a trip that takes place both inside and outside the European Union, what should be taken into account when calculating the taxable amount?

In this case, only services provided by the agency which correspond to the supply of goods or services purchased for travellers within the Community should be taken into account.

6.Does a retailer selling car radios have to pay tax under the special scheme for the equivalence surcharge?

No, the special scheme does not apply to retailers selling motor vehicle accessories.

7.What is the special cash basis scheme?

The RECC delays the accrual of tax and thus the declaration and payment of VAT until the time of payment to customers, but also delays the deduction of input VAT until the time of payment to suppliers (double cash basis), with a deadline of 31 December of the year immediately following the year in which the transactions were carried out.