Teams Auto/Moto

Austria

VAT REFUND IN AUSTRIA:
ALL NON-RESIDENTS ARE ALLOWED TO GET IT

a) Refundable expenses: 
Diesel, Repairs, Motorway tolls (Brenner included), Felber and Tauern Tunnels, Telephone and Breakdown services, Vehicle rental, Hotels and Restaurants.

b) Suitable documents: 
Original DKV,UTA,ESSO,FINA,SHELL,IDS,LOMO invoices.
Original paid cash RECEIPTS up to € 150,00.

The motorway tolls RECEIPTS (GO-MAUT) higher than € 150,00 are accepted provided that all details about the Purchaser and the word “RECHNUNG NR.” are shown.

Original paid cash INVOICES of Diesel refuellings showing the following details:

  1. SUPPLIER’S STAMP
  2. DESCRIPTION OF THE PURCHASED GOODS
  3. QUANTITY OF LITRES REFUELLED
  4. TAXABLE AMOUNT
  5. VAT AMOUNT
  6. TOTAL PAID AMOUNT
  7. COMPLETE HEADING OF PURCHASER (FIRM NAME, ADDRESS AND V.A.T. REGISTRATION NUMBER) FILLED IN BY THE SUPPLIER (NO STAMP ALLOWED)
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATES 20% – 10%.

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE AUSTRIAN AUTHORITY.

c) Registration for the electronic VAT refund system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We reccomend You to send the invoices before 31st March of the following year to our office.

e) Minimim VAT amounts: 
Yearly application: € 50,00
Quarterly/six-monthly application: € 400,00

[/box][box]

RIMBORSO I.V.A. AUSTRIA
SONO AUTORIZZATI AL RIMBORSO TUTTI I NON RESIDENTI

a) Spese rimborsabili: 
Gasolio, Riparazioni, Pedaggi autostradali (Brennero incluso) e Tunnel Felber e Tauern, Telefono, Soccorsi stradali, Hotels, Ristoranti.

b) Documenti idonei: 
Originali fatture ENI BENELUX,IDS,UTA,DKV,ESSO, ,…

Originali SCONTRINI pagati in contanti per importi fino a € 150,00.

Gli SCONTRINI relativi ai pedaggi autostradali (GO-MAUT) superiori a € 150,00 sono accettati purché contengano tutti i dati dell’Acquirente e la scritta “RECHNUNG NR.”.

Originali FATTURE di rifornimento gasolio pagate in contanti riportanti i seguenti dati:

1. TIMBRO DITTA FORNITRICE

2. DESCRIZIONE DEL BENE ACQUISTATO

3. QUANTITA’ LITRI EROGATI

4. IMPORTO IMPONIBILE

5. IVA SCORPORATA

6. TOTALE PAGATO

7. INTESTAZIONE COMPLETA ACQUIRENTE, CHE RIPORTI RAGIONE SOCIALE, INDIRIZZO E PARTITA IVA, FATTA DAL FORNITORE (IL TIMBRO NON VA BENE)

8. DATA EROGAZIONE E NUMERO FATTURA

9. ALIQUOTE I.V.A. 20% – 10%.

N.B.: LE FATTURE NON RIPORTANTI TALI DATI VERRANNO RESPINTE DALLE AUTORITA’AUSTRIACHE.

c) Delega per invio telematico

d) Invio documentazione: 
Trimestralmente/semestralmente non appena le fatture di acquisto saranno in Vostro possesso oppure annualmente rispettando la scadenza consigliata del 31.03 anno successivo presso la nostra Sede.

e) Importi minimi IVA di presentazione: 
Domanda annuale: € 50,00
Domanda trimestrale/semestrale: € 400,00

Apri

Belgium

VAT REFUND IN BELGIUM:
ALL NON RESIDENTS ARE ALLOWED TO GET IT

a) Refundable expenses: 
Diesel, Petrol, Vehicle rental. The invoices for repairs, washings, lubricants, breakdown services, etc. have to be zero-rated.

b) Suitable documents: 
Original DKV,UTA,ESSO,FINA,SHELL,IDS,LOMO invoices.

Original paid cash INVOICES (NO RECEIPTS) of Diesel refuellings showing the following details:

  1. SUPPLIER’S STAMP
  2. DESCRIPTION OF THE PURCHASED GOODS
  3. QUANTITY OF LITRES REFUELLED
  4. TAXABLE AMOUNT
  5. VAT AMOUNT
  6. TOTAL PAID AMOUNT
  7. COMPLETE HEADING OF PURCHASER FILLED IN BY THE SUPPLIER, IN THE SAME WAY AS THE INVOICE HAS BEEN WRITTEN (e.g.: IF THE INVOICE IS WRITTEN BY HAND, THE HEADING OF PURCHASER, AS WELL, MUST BE HANDWRITTEN BY THE SUPPLIER – NO STAMP ALLOWED)
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATES 21% – 6%.

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE BELGIAN AUTHORITY.

c) Registration for the electronic VAT refund system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We reccomend You to send the invoices before 31st March of the following year to our office.

e) Minimum VAT amounts:
Yearly application: € 50,00
Quarterly/six-monthly application: € 400,00

A D V I C E !

BELGIAN AUTHORITIES HAVE PUBLISHED A DECREE THAT ALLOWS PARTIAL REFUND OF EXCISE TAX PAID ON FUEL SUPPLIES MADE IN BELGIUM. FOR MORE INFORMATION, PLEASE CONTACT US.

Apri

France

VAT REFUND IN FRANCE:
ALL NON RESIDENTS ARE ALLOWED TO GET IT

a) Refundable expenses: 
Motorway tolls, Diesel, Repairs, Washings, Breakdown services, Telephone, Hire (no cars), Hotels (only for clients/guests of the company) and Restaurants (only with regular invoices).

b) Suitable documents: 
Original DKV,UTA,ESSO,FINA,SHELL,IDS,LOMO invoices.
Original”VENTILATION DE TVA”for each UTA invoice.

Original paid cash INVOICES (NO RECEIPTS) of Diesel refuellings showing absolutely the following details:

  1. SUPPLIER’S STAMP
  2. DESCRIPTION OF THE PURCHASED GOODS
  3. QUANTITY OF LITRES REFUELLED
  4. TAXABLE AMOUNT
  5. VAT AMOUNT
  6. TOTAL PAID AMOUNT
  7. DATE AND NUMBER OF INVOICE
  8. COMPLETE HEADING OF THE PURCHASER FILLED IN BY THE SUPPLIER OR PURCHASER’S COMPLETE STAMP
  9. PAYMENT RECEIPT (e.g. cash bill or visa receipt, bank statements, etc.) TO BE ATTACHED TO THE PROPER INVOICE
  10. VAT RATES 19,60% – 5,50%.

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE FRENCH AUTHORITY.

c) Registration for the electronic VAT refund system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We reccomend You to send the invoices before 31st March of the following year to our office.

e) Minimum VAT amounts:
Yearly application: € 50,00
Quarterly/six-monthly application: € 400,00

A D V I C E !
THE FRENCH CUSTOM HAS DECIDED TO REFUND HAULIERS THE “CARBON TAX” UPON REFUELLINGS MADE IN FRANCE UP TO 3 YEARS BACK. SHOULD YOU NEED ANY INFORMATION, PLEASE CONTACT OUR OFFICE.

Apri

Germany

VAT REFUND IN GERMANY:
ALL NON-RESIDENTS ARE ALLOWED TO GET IT

a) Refundable expenses:
Diesel, Petrol, Parkings, Taxi, Accessories, Vehicle rental, Motorway maps and Breakdown services, Hotels and Restaurants.

b) Suitable documents: 
Original LOMO,FINA,DKV,UTA,SHELL,ESSO,IDS invoices.

Original paid cash RECEIPTS up to € 150,00.

Original paid cash INVOICES of Diesel refuellings showing the following details:

  1. SUPPLIER’S STAMP
  2. DESCRIPTION OF THE PURCHASED GOODS
  3. QUANTITY OF LITRES REFUELLED
  4. TAXABLE AMOUNT
  5. VAT AMOUNT
  6. TOTAL PAID AMOUNT
  7. COMPLETE HEADING OF PURCHASER FILLED IN BY THE SUPPLIER IN THE SAME WAY AS THE INVOICE HAS BEEN WRITTEN (e.g.: IF THE INVOICE IS WRITTEN BY HAND, THE HEADING OF PURCHASER, AS WELL, MUST BE HANDWRITTEN BY THE SUPPLIER – NO STAMP ALLOWED)
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATES 7% – 19%.

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE GERMAN AUTHORITY.

c) Registration for the electronic VAT refund system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We reccomend You to send the invoices before 31st March of the following year to our office.

e) Minimum VAT amounts: 
Yearly application: € 50,00
Quarterly/six-monthly application: € 400,00

Apri

Great Britain

VAT REFUND IN GREAT BRITAIN:
ALL NON-RESIDENTS ARE ALLOWED TO GET IT

a) Refundable expenses: 
Diesel, Petrol, Hotels, Restaurants, Telephone, Vehicle rental.

b) Suitable documents:
Original DKV,UTA,SHELL,ESSO,IDS,LOMO invoices.

Original paid cash INVOICES AND RECEIPTS of Diesel refuellings showing the following details:

  1. SUPPLIER’S STAMP
  2. DESCRIPTION OF THE PURCHASED GOODS
  3. QUANTITY OF LITRES REFUELLED
  4. TAXABLE AMOUNT
  5. VAT AMOUNT
  6. TOTAL PAID AMOUNT
  7. COMPLETE HEADING OF PURCHASER FILLED IN BY THE SUPPLIER OR PURCHASER’S COMPLETE STAMP
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATE 20%. (from January 2011)

N.B.: INVOICES AND RECEIPTS WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE ENGLISH AUTHORITY.

c) Registration for the electronic VAT refund system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We reccomend You to send the invoices before 31st March of the following year to our office.
.

e) Minimum VAT amounts : 
Yearly application: GBP 50,00 (€ 50,00)
Quarterly/six-monthly application: GBP 400,00 (€ 400,00)

[/box][box]

RIMBORSO I.V.A. GRAN BRETAGNA

SONO AUTORIZZATI AL RIMBORSO TUTTI I NON RESIDENTI

a) Spese rimborsabili: 
Gasolio, Ristoranti, Alberghi, Benzina, Telefono, Noleggio veicoli.

b) Documenti idonei: 
Originali fatture DKV,UTA,ESSO,ENI BENELUX,SHELL,IDS…

Originali FATTURE e SCONTRINI di rifornimento gasolio pagati in contanti riportanti i seguenti dati:

1. TIMBRO DITTA FORNITRICE COMPLETO DI PARTITA IVA

2. DESCRIZIONE DEL BENE ACQUISTATO

3. QUANTITA’ LITRI EROGATI

4. IMPORTO IMPONIBILE

5. I.V.A. SCORPORATA

6. TOTALE PAGATO

7. INTESTAZIONE COMPLETA ACQUIRENTE FATTA DAL FORNITORE O TIMBRO COMPLETO ACQUIRENTE

8. DATA EROGAZIONE E NUMERO FATTURA

9. ALIQUOTA I.V.A. 20%. (dal Gennaio 2011)

N.B.: LE FATTURE E GLI SCONTRINI NON RIPORTANTI TALI DATI VERRANNO RESPINTI DALLE AUTORITA’ INGLESI.

c) Delega per invio telematico

d) Invio documentazione: 
Trimestralmente/semestralmente non appena le fatture di acquisto saranno in Vostro possesso oppure annualmente rispettando la scadenza consigliata del 31.03 anno successivo presso la nostra Sede.

e) Importi minimi IVA di presentazione: 
Domanda annuale: GBP. 50,00 (€ 50,00)
Domanda trimestrale/semestrale: GBP. 400,00 (€ 400,00)

Apri

Italy

VAT REFUND IN ITALY:
ALL NON-RESIDENTS ARE ALLOWED TO GET IT

a) Refundable expenses: 
Diesel, Motorway tolls, Parkings, Repairs, Breakdown services, Hotels and Restaurants.

b) Suitable documents: 
Original IDS,PAN,ESSO,DKV,UTA,SHELL,IP-BP invoices and all other fuel credit card invoices showing the name and V.A.T. Registration Number of the Italian Fiscal Representative.

Original motorway toll INVOICES (NO RECEIPTS) to be required to Italian Motorway Society AUTOSTRADE SPA.

Original paid cash INVOICES (NO RECEIPTS) of Diesel refuellings showing the following details:

  1. SUPPLIER’S STAMP
  2. DESCRIPTION OF THE PURCHASED GOODS
  3. QUANTITY OF LITRES REFUELLED
  4. TAXABLE AMOUNT
  5. VAT AMOUNT
  6. TOTAL PAID AMOUNT
  7. COMPLETE HEADING OF THE PURCHASER FILLED IN BY THE SUPPLIER OR PURCHASER’S COMPLETE STAMP
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATE 20%.

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE ITALIAN AUTHORITY.

c) Registration for the electronic system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We reccomend You to send the invoices before 31st March of the following year to our office.

e) Minimum VAT amounts: 
Yearly application: € 50,00
Quarterly/six-monthly application: € 400,00

A D V I C E !
THE ITALIAN CUSTOM HAS DECIDED TO REFUND HAULIERS THE “CARBON TAX-EXCISE DUTY (ACCISA)” UPON REFUELLINGS MADE IN ITALY. FOR FURTHER INFORMATION DO NOT HESITATE TO CONTACT OUR OFFICE.

Apri

Holland

VAT REFUND IN HOLLAND:
ALL NON-RESIDENTS ARE ALLOWED TO GET IT

a) Claim acceptance time:
It is allowed to claim VAT up to 5 years back from the current year.

b) Refundable expenses:
Diesel, Petrol, Rentals, Repairs, Accessories, Washings, Telephone, Breakdown services, Hotels.

c) Suitable documents: 
Original DKV,UTA,ESSO,FINA,SHELL,IDS,LOMO invoices.

Original paid cash RECEIPTS and INVOICES of Diesel refuellings showing the following details:

  1. SUPPLIER’S STAMP
  2. DESCRIPTION OF THE PURCHASED GOODS
  3. QUANTITY OF LITRES REFUELLED
  4. TAXABLE AMOUNT
  5. VAT AMOUNT
  6. TOTAL PAID AMOUNT
  7. COMPLETE HEADING OF PURCHASER FILLED IN BY THE SUPPLIER
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATES 19% – 6%.

N.B.: RECEIPTS AND INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE DUTCH AUTHORITY.

d) Registration for the electronic system

e) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We reccomend You to send the invoices before 31st March of the following year to our office.

f) Minimum VAT amounts: 
Yearly application: € 50,00
Quarterly/six-monthly application: € 400,00

Apri

Portugal

VAT REFUND IN PORTUGAL:
ALL NON RESIDENTS ARE ALLOWED TO GET IT

a) Refundable expenses: 
Diesel, Repairs, Breakdown services, Motorway tolls, Telephone, Taxi.

For Companies whose Activity is different from transport: motorway tolls and car hire are not refundable and Diesel is only 50% refundable.

b) Suitable documents: 
Original LOMO,UTA,DKV,IDS,ESSO,FINA,etc.invoices. As far as motorway tolls are concerned, the receipts are also refundable (since the invoices relating to some credit cards, such as UTA ones, are zero-rated,it is necessary to attach the proper receipts).

Original paid cash INVOICES (NO RECEIPTS) of Diesel refuellings showing the following details:

  1. SUPPLIER’S STAMP
  2. DESCRIPTION OF THE PURCHASED GOODS
  3. QUANTITY OF LITRES REFUELLED
  4. TAXABLE AMOUNT
  5. VAT AMOUNT OR THE WORDS “I.V.A. INCLUIDO” WRITTEN BY THE SUPPLIER
  6. TOTAL PAID AMOUNT
  7. DATE AND NUMBER OF INVOICE
  8. COMPLETE HEADING OF PURCHASER FILLED IN BY THE SUPPLIER OR PURCHASER’S COMPLETE STAMP
  9. VAT RATES 23%. (from January 2011)

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE PORTUGUESE AUTHORITY.

c) Registration for the electronic system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We reccomend You to send the invoices before 31st March of the following year to our office.

e) Minimum VAT amounts: 
Yearly application: € 50,00
Quarterly/six-monthly application: € 400,00

Apri

Czech Republic

VAT REFUND IN CZECH REPUBLIC:
ALL NON-RESIDENTS ARE ALLOWED TO GET IT

a) Refundable expenses:
All expenses concerning the Company activity (invoices and receipts concerning supermarket, coffee bar, restaurant, taxi are not valid).

b) Suitable documents:
Original INVOICES and RECEIPTS issued in Czech language showing absolutely the following details:

  1. PLACE, DATE OF ISSUE, RECEIPT OR INVOICE NUMBER
  2. NAME OF THE SUPPLIER, ADDRESS AND V.A.T. REGISTRATION NUMBER
  3. PURCHASER’S COMPLETE STAMP or COMPLETE HEADING OF THE PURCHASER FILLED IN BY THE SUPPLIER: THE ADDRESS MUST BE THE SAME AS THE ONE STATED IN THE CERTIFICATE OF STATUS OF TAXABLE PERSON
  4. DESCRIPTION OF THE PURCHASED GOODS OR RENDERED SERVICES AND, IN CASE, TYPE A or B
  5. TAXABLE AMOUNT IN CZK (CZECH CURRENCY)
  6. VAT AMOUNT IN CZK (CZECH CURRENCY) AND, IN CASE, EXCHANGE IN €
  7. VAT RATES 19% AND 9% OR TYPE “Z” AND “S”
  8. TOTAL PAID AMOUNT IN CZK (CZECH CURRENCY)
  9. PROOF OF PAYMENT IF MADE BY CREDIT CARD.

N.B.: REFUELLING INVOICES/RECEIPTS ISSUED BY THE FILLING STATION KEEPER/ATTENDANT MUST NOT EXCEED CZK. 10.000 (ABOUT € 340,00): PLEASE, REQUEST THE FILLING STATION KEEPER/ATTENDANT THE ISSUANCE OF NR. 2 INVOICES /RECEIPTS.

EACH INVOICE/RECEIPT ISSUED ONLY IN CZECH LANGUAGE AND DIFFERENT FROM THE ONES ISSUED BY OIL COMPANIES MUST BE FOLLOWED BY A DESCRIPTION OF THE GOODS OR SERVICES IN ITALIAN OR ENGLISH LANGUAGE.

N.B. : INVOICES AND RECEIPTS WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY CZECH AUTHORITY.

c) Registration for the electronic system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We reccomend You to send the invoices before 31st March of the following year to our office.

e) Minimum VAT amounts: 
Yearly application: CZK. 9.700 (€ 400,00)

Apri

Spain

VAT REFUND IN SPAIN:
ALL NON-RESIDENTS ARE ALLOWED TO GET IT

a) Refundable expenses: 
Diesel, Petrol, Motorway tolls, Hotels and Restaurants, Telephone, Taxi. Invoices for repairs, washings, lubricants, breakdown services, etc. have to be zero-rated.

b) Suitable documents: 
Original DKV,ESSO,FINA,SHELL,IDS,UTA,LOMO invoices.

Original motorway toll INVOICES (NO RECEIPTS) issued by the Spanish motorway companies.

Original paid cash INVOICES (NO RECEIPTS) of Diesel refuellings showing the following details:

  1. SUPPLIER’S STAMP
  2. DESCRIPTION OF THE PURCHASED GOODS
  3. QUANTITY OF LITRES REFUELLED
  4. TAXABLE AMOUNT
  5. VAT AMOUNT OR THE WORDS “I.V.A. INCLUIDO” WRITTEN BY THE SUPPLIER
  6. TOTAL PAID AMOUNT
  7. DATE AND NUMBER OF INVOICE
  8. COMPLETE HEADING OF PURCHASER FILLED IN BY THE SUPPLIER, IN THE SAME WAY AS THE INVOICE HAS BEEN WRITTEN (e.g.: IF THE INVOICE IS WRITTEN BY HAND, THE HEADING OF PURCHASER, AS WELL, MUST BE HANDWRITTEN BY THE SUPPLIER – NO STAMP ALLOWED)
  9. VAT RATES 16% – 7%.

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE SPANISH AUTHORITY.

c) Registration for the electronic system

d) Forwarding of the documents:
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We reccomend You to send the invoices before 31st March of the following year to our office.

e) Minimum VAT amounts: 
Yearly application: € 50,00
Quarterly application: € 400,00

CARBON TAX SPAIN:

A D V I C E !
THE SPANISH CUSTOM HAS DECIDED TO REFUND HAULIERS THE “CARBON TAX-EXCISE DUTY (ACCISA)” UPON REFUELLINGS MADE IN SPAIN. FOR FURTHER INFORMATION DO NOT HESITATE TO CONTACT OUR OFFICE.

Apri

Hungary

VAT REFUND IN HUNGARY:
ALL NON RESIDENTS ARE ALLOWED TO GET IT

a) Refundable expenses: 
Diesel, Repairs, Breakdown services, Hotels, Washings, Motorway tolls (only for trucks with weight over 3,5 tons.).

b) Suitable documents: 
Original LOMO,DKV,UTA,ESSO,FINA,SHELL,IDS invoices.

Original paid cash INVOICES (NO RECEIPTS) of Diesel refuellings showing the following details:

  1. SUPPLIER’S STAMP
  2. DESCRIPTION OF THE PURCHASED GOODS
  3. QUANTITY OF LITRES REFUELLED
  4. TAXABLE AMOUNT
  5. VAT AMOUNT
  6. TOTAL PAID AMOUNT
  7. COMPLETE HEADING OF PURCHASER FILLED IN BY THE SUPPLIER (NO STAMP ALLOWED)
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATES 20% – 5%
  10. ORIGINAL PROOF OF PAYMENT OF EACH INVOICE.

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE HUNGARIAN AUTHORITY.

c) Registration for the electronic system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We reccomend You to send the invoices before 31st March of the following year to our office.

e) Minimum VAT amounts:
Yearly application: FLORINT 14.000 (€ 50,00)
Quarterly/six-monthly application: FLORINT 102.000 (€ 400,00)

[/box][box]

RIMBORSO I.V.A. UNGHERIA
SONO AUTORIZZATI AL RIMBORSO TUTTI I NON RESIDENTI

a) Spese rimborsabili: 
Gasolio, Riparazioni, Soccorsi Stradali, Alberghi, Lavaggi, Pedaggi autostradali (solo per automezzi superiori a 3,5 ton.).

b) Documenti idonei: 
Originali fatture ENI BENELUX,DKV,UTA,ESSO,SHELL,IDS, …

Originali FATTURE (NO SCONTRINI) di rifornimento gasolio pagate in contanti riportanti i seguenti dati:

1. TIMBRO DITTA FORNITRICE

2. DESCRIZIONE DEL BENE ACQUISTATO

3. QUANTITA’ LITRI EROGATI

4. IMPORTO IMPONIBILE

5. I.V.A. SCORPORATA

6. TOTALE PAGATO

7. INTESTAZIONE COMPLETA ACQUIRENTE FATTA DAL FORNITORE (NO TIMBRO)

8. DATA EROGAZIONE E NUMERO FATTURA

9. ALIQUOTE I.V.A. 27%

N.B.: LE FATTURE NON RIPORTANTI TALI DATI VERRANNO RESPINTE DALLE AUTORITA’ UNGHERESI.

c) Delega per invio telematico

d) Invio documentazione: 
Trimestralmente/semestralmente non appena le fatture di acquisto saranno in Vostro possesso oppure annualmente rispettando la scadenza consigliata del 31.03 anno successivo presso la nostra Sede.

e) Importi minimi IVA di presentazione: 
Domanda annuale: HUF 14.000 (€ 50,00)
Domanda trimestrale/semestrale: HUF 102.000 (€ 400,00)

Apri