Source: http://tax.mofcom.gov.cn/tax/taxfront/en/article.jsp?c=30105&tn=3&id=30d81f84940342d8a5ee17490297b244
Timestamp: 2018-07-21 17:35:02
Document Index: 675073213

Matched Legal Cases: ['§ 37', '§ 16', '§ 411', '§ 40', '§ 41', '§ 20', '§ 38']

（13）Value-added Tax in Estonia
§ 37. Invoices
(1) A taxable person shall issue an invoice for the transfer of goods or provision of services within seven calendar days as of the date on which the goods are dispatched or made available to the purchaser or the services are provided or as of the last day of the taxable period specified in subsection 11 (4) of this Act, or ensure that the invoice is issued within that term by a person acting in the name and for the account of the taxable person or by the acquirer of the goods or the recipient of the services, except in the case specified in subsection (3) of this section.
(11) If the place of supply of goods is Estonia, a taxable person shall issue an invoice for the transfer of goods or provision of services in accordance with the requirements of this section. A taxable person shall issue an invoice in correspondence with the conditions specified in this section also in the case where the place of supply is in a third country and upon the transfer of goods and provision of services which are subject to taxation in the Member State of the acquirer of goods or recipient of the service to a person who is registered as a taxable person or taxable person with limited liability in another Member State, except in the case where the acquirer of goods or a recipient of the service in another Member State issues an invoice for the goods transferred or service provided thereto on behalf of the taxable person.
(2) If the supply is created upon receipt of full or partial payment for the goods or services, an invoice shall be issued within seven calendar days as of the date of receipt of full or partial payment for the goods or services.
(21) In the event of the Intra-Community supply of goods or upon the provision of service specified in clause 10 (4) 9) of this Act to a taxable person or taxable person with limited liability in another Member State, a taxable person shall issue an invoice by the fifteenth day of the month following the month in which the goods are dispatched or made available or the service is provided.
(3) An invoice meeting the requirements of this section need not be issued upon the transfer of goods or provision of services to a natural person for personal use, except in the case of distance selling, the transfer of a new means of transport or treating goods transferred to third country natural persons as exports. An invoice need not be issued upon the transfer of goods or provision of services specified in subsection 16 (1), (2) or (21) of this Act provided that value added tax is not imposed on such supply.
(4) A document, including a credit invoice, which amends an initial invoice and which contains a reference to the initial invoice shall be deemed to be an invoice.
(5) An invoice may be issued by the acquirer of goods or the recipient of services in respect of goods transferred or services provided thereto by a taxable person or foreign taxable person, on the condition that, before supply is effected, there is a written agreement between the two parties pursuant to which the acquirer of goods or the recipient of services will issue an invoice and the taxable person or foreign taxable person will accept the invoice. The agreement must contain the procedure for the acceptance of each invoice by the taxable person or foreign taxable person.
(6) An invoice may be issued on paper or, subject to acceptance by the acquirer of goods or the recipient of services, by electronic means.
(7) The following shall be set out in an invoice:
1) the serial number and date of issue of the invoice;
2) the name and address of the taxable person and the person’s registration number as a taxable person;
3) the name and address of the acquirer of goods or the recipient of services;
4) the registration number of the acquirer of goods or the recipient of services as a taxable person if the acquirer of goods or the recipient of services has tax liabilities upon the acquisition of goods or receipt of services;
5) the name or a description of the goods or services;
6) the quantity of the goods or extent of the services;
7) the date of dispatch of the goods or provision of the services or the date of receipt of full or partial payment for the goods or services if the date can be determined and differs from the date of issue of the invoice;
8) the price of the goods or services exclusive of value added tax and any discounts, if these are not included in the price;
9) the taxable amount broken down by different rates of value added tax together with the applicable rates of value added tax or the amount of supply exempt from tax;
10) the amount of value added tax payable, except in the cases provided by law. The amount of value added tax shall be indicated in euros.
(8) In addition to the information listed in subsection (7) of this section, the following shall be set out in an invoice:
1) where supply subject to value added tax at the rate of 0 per cent or supply exempt from tax is involved, reference shall be made to the appropriate provision based on which such rate can be applied: to the appropriate clause of subsection 15 (3) or (4) or the appropriate subsection and clause of § 16 of this Act, or to the appropriate subparagraph of Article 132, 135, 146, 148, 151 or 156, or Article 136, 142, 152, 153, 159, 160, 346, 347, 382 or 37(3) of Council Directive 2006/112/EC, or where intra-Community supply of goods is involved, reference to Article 138 of the Council Directive, and where transport of goods to the Azores or Madeira, or from the Azores or Madeira to Estonia or another Member State is involved, reference to Article 142 of the Council Directive. Reference to the appropriate provision based on which the tax rate is applied need not be set out in the invoice upon export of goods;
2) where the acquirer of goods or the recipient of services is liable to pay the tax, the reference ‘reverse charge’ if the place of supply of goods is not Estonia and in the cases specified in § 411 of this Act;
3) where goods sold to a natural person of a third country are treated as exports (subsection 5 (2), reference to subsection 5 (2) of this Act or Article 147 of Council Directive 2006/112/EC;
4) in the case of intra-Community transfer of a new means of transport, the particulars certifying that the transferred goods are a new means of transport and reference to clause 15 (3) 2) of this Act or subparagraph 138(2)(a) of Council Directive 2006/112/EC;
5) [Repealed – RT, I, 18.02.2014, 2 – entry into force 01.03.2014]
6) where special arrangements apply for imposing value added tax on travel services (§ 40), a notation ‘procedure for taxing the margin – travel agencies’;
7) where special arrangements apply for imposing value added tax on the resale of second-hand goods, original works of art, collectors’ items and antiques (§§ 41 and 42), the reference ‘ procedure for taxing the margin - second-hand goods’, ‘procedure for taxing the margin - works of art’or ‘ procedure for taxing the margin - collectors’ items and antiques’ correspondingly;
[RT, I, 18.02.2014, 2 – entry into force 01.03.2014]
8) if a foreign person engaged in business has designated a tax representative (§ 20), the registration number as a taxable person and the name and address of the tax representative, and reference to subsection 20 (6) of this Act or Article 204 of Council Directive 2006/112/EC.
9) upon preparing an invoice on the basis of subsection (5) of this section, the reference ‘self-billing’.
(81) The reference provided for in clauses (8) 1), 3)-5) and 8) of this section may be replaced by another clear and unambiguous notation.
(9) A simplified invoice may be issued, provided that the amount indicated in the invoice does not exceed160 euros exclusive of value added tax, in the following cases:
1) upon the provision of transport services for passengers;
2) in the case of invoices printed by parking meters, automated petrol stations and other similar machines.
(10) In the cases specified in subsection (9) of this section, at least the following information shall be set out in an invoice:
1) the date of issue of the invoice;
2) the name of the taxable person and the person’s registration number as a taxable person;
3) the name or a description of the goods or services;
4) the taxable amount;
5) the amount of value added tax to be paid.
(11) A taxable person to whom an invoice is issued in compliance with the requirements listed in subsection (10) of this section shall indicate the name of the taxable person and the person’s registration number as a taxable person on the invoice.
§ 38. Payment and receipt of value added tax
(1) A taxable person or taxable person with limited liability shall pay the amount of value added tax due by the date of submission of the value added tax return. The person shall, pursuant to the same procedure, pay any amount of value added tax which the person has indicated in an invoice or other sales document issued in violation of provisions of law.
(2) Payment of value added tax upon the import of goods shall be subject to the procedure provided by the customs rules. Upon the import of goods in the case specified in subsection 6 (4) of this Act, a person shall submit information concerning the import of goods on a customs declaration form and pay value added tax pursuant to the procedure provided by the customs rules.
(21) Upon notifying the tax authority in writing in advance, a taxable person may declare value added tax calculated on import of goods in the value added tax return, provided that the following conditions are met:
1) the taxable person has been registered for at least 12 consecutive months before the submission of such a customs declaration, on the basis of which the value added tax calculated on the goods imported is declared in the value added tax return (hereinafter in this section customs declaration);
2) supply taxable at the 0 percent value added tax rate has formed at least 50 percent of the total supply of the 12 months preceding the submission of the taxable person’s customs declaration;
3) within 12 months before the submission of the customs declaration the taxable person has submitted tax returns only by electronic means;
4) by the time of submission of a customs declaration the taxable person has not failed to submit tax returns on time;
5) the taxable person did not incur any tax arrears within the 12 months preceding the submission of the first customs declaration or at the time of submitting the following customs declarations.
[RT I 2007, 17, 83 - entry into force 01.01.2008]
(22) Upon import of fixed assets, the taxable person need not meet the conditions specified in clauses (21) 1)–3) of this section. If the taxable person does not meet the specified conditions, it must provide a security to the tax authority upon the request of the latter.
(23) The tax authority shall check the compliance of the taxable person with the conditions specified in subsection (21) of this section and on the twenty-fifth day of each month notify the taxable person, who has notified the tax authority pursuant to subsection (21) of this section in writing, of its compliance with the conditions in writing. The tax authority shall notify the taxable person of the claim for a security in writing within five working days of the receipt of a written notice in accordance with subsection (21) of this section.
(3) A person specified in clause 3 (6) 2) of this Act shall pay value added tax by the twentieth day of the month following the month in which the corresponding invoice or other sales document is issued.
(4) A person specified in clause 3 (6) 3) of this Act shall pay, pursuant to the procedure established by the Minister of Finance, value added tax to the customs authorities within ten calendar days as of the date of delivery to Estonia of the new means of transport acquired from another Member State but not later than by the date of registration of a means of transport.
(5) A person specified in clause 3 (6) 4) of this Act shall pay value added tax pursuant to the procedure for payment of excise duty provided for in the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act.
(51) A person specified in clauses 3 (6) 5) and 6) of this Act, who is not a taxable person, shall present the particulars of the goods on a customs declaration form and shall pay value added tax pursuant to the procedure provided by the customs rules, taking account of necessary differences.
(6) Value added tax shall be paid into the state budget.
(7) The procedure for the payment of value added tax upon intra-Community acquisition of a new means of transport by a person who is not registered as a taxable person or taxable person with limited liability shall be established by a regulation of the Minister of Finance.