Protection against competition

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Sale of a telephone transferred from company assets for private purposes Selling your phone after closing your business What does the sale of a company-owned phone involve? How to settle sales for a company and for a private person? When should the sale of a phone be registered at the cash register? Selling the phone for a company or for a private person The sale of business goods both to private individuals and to entities conducting business activity should be settled as business income. However, if an entrepreneur who is an active VAT payer sells a company telephone to which he must add VAT.

The other company, then he should issue an invoice, a natural person - issues a receipt philippines photo editor or an invoice - if the customer requested it. An entrepreneur exempt from VAT is obliged to issue an invoice to the recipient only at his express request. There are also no obstacles to issuing an invoice despite the lack of this obligation. If an entrepreneur sells a phone to a natural person, he or she must register the sale at the cash register. This obligation applies to both active and VAT-exempt taxpayers. Delivery incl. telecommunications equipment for a private person is not exempt from the obligation to register at the cash register. If the entrepreneur does not have it, he should install it for this type of sales.



Sale of a telephone constituting equipment or a fixed asset The sale of a telephone as equipment and entered in the register of fixed assets should be settled as income from business activity and included in the KPiR in the "Other revenues" column. Active VAT taxpayers report net revenue, i.e. the amount from the sale of the phone less the deducted VAT on its purchase. Taxpayers exempt from VAT report income in the KPiR in the amount of the sale of the phone. If the telephone was included in the equipment register, it should be deleted from it.