Post by account_disabled on Dec 3, 2023 4:34:52 GMT 1
Sometimes entrepreneurs, as natural persons, hide the fact that they are not obliged to have a company account. This issue was also resolved in the tax explanations. The lack of a settlement account - either on the seller's or the buyer's side - is not a factor that could exempt the parties to the transaction from the mandatory MPP. Split payment and offsetting receivables We talk about set-off of receivables when the debtor is also our creditor. In such cases, receivables may be set off, this operation is also called compensation . As a result of offsetting receivables, the receivable is settled in the compensated part.
The question arises whether compensation is possible under MPP? Well, this topic was also described in the explanations that in the case of bilateral compensations, it is considered that the obligations of the MPP have been fulfilled. Example Company photo editing servies B for the purchase of goods and the entrepreneurs want to make compensation. The invoice issued by company A for , is covered by split payment, while company B issued an invoice for , . In such a case, the receivable will be deducted up to the amount of , , and the remaining amount of , will be paid by company B in the obligatory MPP.
Split payment and advance payment It should not be forgotten that split payment also applies to payments made on the basis of an advance invoice. The transfer message for such a payment should include the entry "advance payment", because at this point the invoice number is not known yet. The advance payment before receiving the advance invoice, if it is covered by the mandatory split payment, should be made to the MPP. Split payment and pro forma invoice A problem arises when we receive a pro forma invoice from our contractor that is not an accounting document.
The question arises whether compensation is possible under MPP? Well, this topic was also described in the explanations that in the case of bilateral compensations, it is considered that the obligations of the MPP have been fulfilled. Example Company photo editing servies B for the purchase of goods and the entrepreneurs want to make compensation. The invoice issued by company A for , is covered by split payment, while company B issued an invoice for , . In such a case, the receivable will be deducted up to the amount of , , and the remaining amount of , will be paid by company B in the obligatory MPP.
Split payment and advance payment It should not be forgotten that split payment also applies to payments made on the basis of an advance invoice. The transfer message for such a payment should include the entry "advance payment", because at this point the invoice number is not known yet. The advance payment before receiving the advance invoice, if it is covered by the mandatory split payment, should be made to the MPP. Split payment and pro forma invoice A problem arises when we receive a pro forma invoice from our contractor that is not an accounting document.