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Obligation to register at the cash register had been met. In another interpretation, the number -KN of October , . In this case, the company carries out technical inspections of new facilities/apartments in developer condition and the customers make payments after the technical inspection of the premises. In this case, the company wants to accept payments in forms: Bank transfer, using the terminal. The question concerns the possibility of using the records.
At the cash register, the key in this case is card payment using the terminal. In the Applicant's opinion, payment by payment, debit or credit card involves withdrawing funds from the Customer's card with the participation of an phone number list intermediary entity Operator and transferring them to the company's bank account. As you can read in the interpretation, payment by payment card is no different from other payments made via any other online payment system.
The Director of KIS agreed with the Applicant's position and admitted that payment by card using the terminal if the remaining conditions from item are met. of the annex to the regulation entitles the Applicant to benefit from the exemption from registering at the cash register. The described because it radically changes the tax office's position on payments using payment cards. We can only hope that this trend will be maintained. A similar decision was made in the interpretation of Septemben previously issued interpretations, the tax authority took the position that payment by payment card using a terminal cannot benefit from the cash register exemption.
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