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VAT game: VAT yes, VAT no
I purchased a smartphone for euro 149 as offered by the seller. I asked for an invoice and it arrived for Euro 149 without VAT. The seller claims that the invoice must be issued without VAT. Granted, if he is right, then he should have invoiced me and collected only euro 122, that is, the amount excluding VAT. In fact, if I had been a private individual the problem would not have arisen: the seller would have given me a receipt for euro 149 and would have quietly paid the VAT to the tax authorities. Instead, in my case he turned the VAT into revenue for himself. I do not intend to return the item, but I do demand not to be duped with this little trick. I complained to the seller and to eBay, but without getting anywhere. What should I do now? Thanks.
marioelegio
Mentore2 years agoStore registered office?
Or it says: "Operation carried out pursuant to art. 1, paragraphs 54 to 89 of Law no. 190/2014 – Flat-rate regime”.
hi
mario
msal9260
OP2 years agoItalian supplier.
He applied reverse charge art. 17 paragraph 6 of DPR 634/72.
I don't want to discuss here whether he is right from a tax point of view but in substance.
Thank you for your interest.
sika700
Mentore2 years agoReverse charge can only be applied between VAT-registered businesses, not with private individuals.
Only if the professional seller is under the flat-rate regime is an invoice without VAT normal, but the invoice must state the wording Mario mentioned; under no circumstances can it indicate reverse charge with a final customer!
Best regards.
msal9260
OP2 years agoI am not a final customer but an operator with a VAT number.
The price was listed in the ad at 149 euros and visible to everyone (I have the screenshot) before I logged in, so it is understood to include VAT. The seller cannot, after payment has been made, tell me that VAT is not included and leave the price the same.
marioelegio
Mentore2 years agoIt can do it because it is a mobile phone.
Art. 17, paragraph 6, letter b
https://www.ipsoa.it/guide/reverse-charge-applica-inversione-contabile-iva#:~:text=Il%20reverse%20charge%2C%20detto%20anche,al%20soggetto%20che%20la%20riceve.
hi
mario
msal9260
OP2 years agoYou go into a store and choose a product that is listed at 149 euros.
You ask for the receipt. At this point 27.31 euros go to the treasury for VAT and 124.17 euros remain with the seller.
I come along and ask for an invoice for the same product. If the rule says that the invoice must be issued without VAT (reverse charge), they must make me an invoice for 124.17 euros + VAT 0.00.
Not 149.00 + VAT 0.00.
The seller has pocketed 27.31 euros more with me than with you (and I lose out on that).
I thought I would have a cost of 124.17 + VAT, instead it ended up being 149.00.
marioelegio
Mentore2 years agoThis is clear, except that it probably should have been defined before making the purchase.
After payment, he simply followed the rules and issued an invoice under reverse charge for the full amount received.
EBay was not conceived for B2B and, to avoid paying commissions on amounts not received, he should have made you a custom VAT-exempt listing and issued the invoice for that payment.
hi
mario
sika700
Mentore2 years agoWell, then everything is correct.
In the product you purchased you will find VAT at zero... and you would have found it even before purchasing.
Check the details of your purchase.
Anyway, nothing changes at all, you issue a self-invoice and you can deduct the VAT just the same.
Kind regards.