adozona.hu
Finn nonprofit szervezet
http://test-adozona.hu/kerdesek/2019_6_19_Finn_NonProfit_szervezet_qld
Finn nonprofit szervezet
Tisztelt Szakértő! Magyar közhasznú művészeti alapítvány Finnországban lépett fel, és szeretnének számlázni, de a finn nonprofit szervezetnek nincsen adószáma, csak regisztrációs száma. A finn szervezet a következő, adózással kapcsolatos leírást küldte: "Feltételek adózásra vonatkozó pontjai: 5. PERFORMERS FROM OTHER COUNTRIES - TAX AT SOURCE Fees for performers from other countries will be taxed at source in Finland in accordance with international tax contracts between the countries concerned, i.e. for performing artists 15% net of fee. In case the company has a non-profit status in its country (it is founded / owned / funded by public organizations, city, state, region, foundations etc.), it may be free of tax at source in Finland. The non-profit company is responsible to deliver those written official documents to the festival in connection with this contract to be delivered for tax authorities in Finland. 6. VAT – INVOICING THE PERFORMANCE In accordance with the Value Added Tax Act (1501/1993) article 1, subsection 1, clause 1 value added tax is payable to the State on the sales of goods and services in the conduct of business, which take place in Finland. But according to the article 45, subsection 1, clause 1 tax is not payable on fees to performing artists, to other public performers or sportsmen. So the performing in Finland should always be invoiced without VAT." Milyen áfával állítsa ki a számlát a magyar fél?