Informatii suplimentare despre situatia TVA pe Xlovealexalex101 scrie:Poate sa imi explice cineva care e treaba cu TVA-ul pe XLOVE ? Il platim noi catre organele fiscale sau acesta se aplica de catre site si este platit de catre ei ? Merci!
Din cate am inteles (in cazul Xlovecam) daca atat membrul cat si modelul / studioul sunt din Uniunea Europeana, TVA-ul trebuie platit de model sau studio, dar doar daca modelul sau studioul genereaza mai mult de 65 000 de euro anual conform documentului de mai jos primit de la un consultant fiscal.
Sper sa ajute.Please find here below the Decision of 16 December 2014 regarding the V.A.T system
Official document:
,,COUNCIL IMPLEMENTING DECISION
of 16 December 2014
extending the application of Implementing Decision 2012/181/EU authorising Romania to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax
(2014193 1/EU)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common
system of value added tax('), and in particular Article 395(1) thereof, Having regard to the proposal from the European Commission, Whereas:
(1) By letters registered with the Secretariat-General of the Commission on 28 April 20 14 and 22 August 2014, Romania requested authorization for a measure derogating from point ( 18) of Article 287 of Directive 2006/1 l 2/EC in order to continue to exempt from value added tax (VAT) taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 65 000 at the conversion rate on the day of its accession to the Union ('the measure '). The measure would continue to release those taxable persons from certain or all of the obligations in relation to VAT referred to in Chapters 2 to 6 of Title Xl of Directive 2006/ 112/EC.
(2) In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 1 September 2014 of the request made by Romania. By letter dated 3 September 2014, the Commission notified Romania that it had all the information necessary to consider the request.
(3) A special scheme for small enterprises is already available to Member States under Title XII of Directive 2006/ 112/EC. Under point ( 18) of Article 287 of Directive 2006/ 112/EC, Romania may exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 35 000 at the conversion rate on the day of its access10n.
(4) By Council Implementing Decision 2012/ 181/EU (2), Romania was authorized, until 31
December 2014 and as a derogating measure , to exempt from VAT taxable persons whose
annual turnover is no higher than the equivalent in national currency of EUR 65 000 at the conversion rate on the day of its accession. Given that this higher threshold has resulted in reduced VAT obligations for the smaller businesses, whilst such businesses may still opt for the regular VAT arrangements in accordance with Article 290 of Directive 2006/112/EC, Romania should be authorized to extend the measure for a further limited period.
(5) According to the information provided by Romania, the measure will have only a negligible impact on the VAT collected at the stage of final consumption.
(6) The derogation has no impact on the Union's own resources accruing from VAT, HAS ADOPTED THIS DECISION:
Article 1
In the second paragraph of Article 2 of Implementing Decision 2012/181/EU, the date '31 December 2014' is replaced by '31December2017'.
Article 2
This Decision shall apply from 1 January 2015".
Please find here below the information related to video chat activity:
9329 Amusement and recreation activities
Description:
- Service agreement - special events (weddings, baptism, parties etc) - video shooting, photo and sound effects (mechanical or live music)
- Service agreement - special events (weddings, baptism, parties etc) - restaurant to rent
Service agreement - special events (weddings, baptism, parties, etc) - between the organizer company and
the client
- Service agreement - special events (weddings, baptism, parties etc) - video shooting, photo and sound effects (mechanical or live music)
- Service agreement - special events (weddings, baptism, parties etc) - cakes, events cakes and other
confectionery and pastry products preparation. Consequently, there is a NACE for video chat activities.
Besides these NACE the following ones are to be introduced:
479 - Retail sale activities by mail order houses, over the nternet 5911 - Motion picture, video and television programme activities
5912 - Motion picture, video and television programme post-production activities 5913 - Motion picture, video and television programme distribution activities 5920 - Sound recording and music publishing activities
9609 - Other service activities n.e.c
The taxable base of V.A.T does not depend of the chosen NACE. The company shall become V.A.T
payer when the threshold of 65.000 Euro of its turnover has been reached.
A limited liability company which has been recently set up is firstly registered as a non-payer of V.A.T one until the threshold of 65.000 euro is exceeded. It is also registered as microentreprise as payer of 3% income tax until the same threshold of 65.000 euro is exceeded.
It must have registered minimum one employee paying the following taxes in this regard:
Social security of 39.25% (employee+ company); Salary tax of 16% (employee, only).
Cu stima, Ionut
Dar se merita. Te pup
