Who is oriented profit?
It is aimed at supporting Micro, small and medium-sized enterprises. The date of payment of VAT may postpone until over two months after the date of payment.
Who can benefit?
Taxpayers who meet the following 2 points:
►► 1. Taxpayers who meet the following 2 points:
• Simplified scheme of taxation 14 Ter
• Full accounting regime • Simplified accounting regime.
►► 2. Revenues of their rotation must comply with the following:
• To qualify for the postponement for the year 2015, the revenues during the business year 2014 must be up to 25,000 UF
• To qualify for the postponement from the year 2016, the revenues during the business year 2015 must be up to 100,000 UF.
• To qualify for the deferral of payment of VAT from the year 2017, the annual average earnings of the rotation in the past 3 years commercial, should not exceed the 100,000 UF.
How to access to the benefit?
The taxpayer must fill the VAT declaration via internet within the legal deadlines, by selecting in this declaration the box “Delaying payment of the VAT” (code ), otherwise, may not qualify for this benefit.