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Годишен финансов отчетДанъчно облагане и таксиДДСЗДДФЛЗКПООтраслово счетоводствоРегистриране на фирмиСчетоводство

Отразяване на фактура, издадена от унгарска фирма за закупена резервна част

Въпрос:
Има издадена фактура от унгарска фирма, регистрирана по ЗДДС, за закупена от българска фирма резервна част за камион.
Фактурата е издадена без ДДС, въпреки че съгл. чл. 17, ал. 1 място на доставка на стока, която не се изпраща или превозва, е мястото, където се намира стоката при прехвърляне на собствеността. Същата резервна част е сменена в Унгария, за което има издадена фактура. 
Как правилно да се отрази фактурата за закупената резервна част? Не е ВОП и не би трябвало да се издава протокол?
Отговор:
Съгласно чл. 17, ал. 1 място на изпълнение при доставка на стока, която не се изпраща или превозва, е мястото, където стоката се намира при прехвърляне на собствеността или при фактическото предоставяне на стоката по чл. 6, ал. 2. Това означава, че мястото на доставка е в Унгария и доставчикът следва да приложи ставката за данъка в Унгария.
 
От друга страна чл. 17, ал. 2 определя, че място на изпълнение при доставка на стока, която се изпраща или превозва от доставчика, получателя или от трето лице, е местонахождението на стоката към момента, в който се изпраща пратката или започва превозът ѝ към получателя. Т.е. ...
 

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