Post by account_disabled on Nov 27, 2023 5:32:15 GMT
At the end of business activity, preparation of a liquidation inventory for VAT purposes, deregistration from VAT on the VAT-Z form, i.e. reporting the cessation of taxable activities notification of liquidation of business in VAT. A discussion of the above points can be found in the article Closing a sole proprietorship - what should you remember? You leave a private lease - you do not liquidate your business for VAT purposes If you are liquidating your company but continuing the private lease, points and from the above list are important for you - they simply do not apply to you.
This means that you should not prepare a liquidation inventory for VAT nor submit VAT-Z. Why? Because points and concern VAT. A VAT is subject to the activities listed in Art. of the VAT Act , and not a business activity within the meaning of PIT. Moreover, the VAT Act has photo editing servies a different definition of economic activity than the PIT Act. Termination of business activity in the general sense will taxation on this account. However, rental turnover will be taxed in VAT as before.
Because revenues will still be obtained from the lease. And since you still generate income subject to the VAT Act provision of rental services, it is unjustified to prepare a VAT liquidation inventory and submit it to the VAT-Z office. Moreover, if you are an active VAT payer, you liquidate your company in CEIDG, but you continue to rent privately i.e. you remain an active taxpayer for VAT purposes - you are obliged to send JPK every month/quarter for the lease. Even if your rental is tax-free. Example . Mrs. Joanna is an active VAT payer. As part of his business activity, he provides programming services. At the same time, he earns income from private rental.
This means that you should not prepare a liquidation inventory for VAT nor submit VAT-Z. Why? Because points and concern VAT. A VAT is subject to the activities listed in Art. of the VAT Act , and not a business activity within the meaning of PIT. Moreover, the VAT Act has photo editing servies a different definition of economic activity than the PIT Act. Termination of business activity in the general sense will taxation on this account. However, rental turnover will be taxed in VAT as before.
Because revenues will still be obtained from the lease. And since you still generate income subject to the VAT Act provision of rental services, it is unjustified to prepare a VAT liquidation inventory and submit it to the VAT-Z office. Moreover, if you are an active VAT payer, you liquidate your company in CEIDG, but you continue to rent privately i.e. you remain an active taxpayer for VAT purposes - you are obliged to send JPK every month/quarter for the lease. Even if your rental is tax-free. Example . Mrs. Joanna is an active VAT payer. As part of his business activity, he provides programming services. At the same time, he earns income from private rental.