PDV tretman transakcija između centrale i ogranka

Abstract

PDV tretman transakcija između centrale i ogranka razlikuje se u zavisnosti od teritorijalnog rasprostiranja poreskog obveznika. Ukoliko se centrala i ogranak nalaze u granicama jedne poreske jurisdikcije, njihove transakcije su neoporezive s obzirom na to da se odvijaju u okviru jedinstvenog obveznika. Na istom argumentu zasniva se i neoporezivi tretman prekograničnog pružanja usluga između centrale i ogranka i vice versa. Međutim, ukoliko jedan od entiteta postane član lokalne PDV grupacije, dolazi do 'podele' jedinstvenog obveznika i usluge podležu oporezivanju. Prekogranična isporuka dobara, s druge strane, uvek je oporeziva, kao što to nalaže oporezivanje prema načelu odredišta. Detaljna analiza opisanog poreskog tretmana predmet je ovog rada.

The VAT treatment of transactions between head office and branch varies depending on the territorial spread of the taxpayer. If the head office and the branch are within the borders of one tax jurisdiction, their transactions are nontaxable since they are conducted within a single tax-payer. The nontaxable treatment of cross-border provision of services between the head office and the branch and vice versa is based on the same argument. However, if one of the entities becomes a member of the local VAT group, the single taxpayer becomes 'divided' and the service is subject to taxation. Cross-border supply of goods, on the other hand, is always taxable as required by the destination principle. A detailed analysis of the described tax treatment is the subject of this article.