How to issue a single act over 25 thousand euros? Find out here.
If you need to issue an isolated act with a value higher than 25 thousand euros, these are the instructions to follow, according to the Tax and Customs Authority (AT).
Step by step on how to issue a isolated act exceeding 25,000 euros.
AT, through a post on its official Facebook page, explained that the process starts with the delivery of a declaration of start of activity, in which it must be indicated that it is an isolated act.
After the presentation of this declaration, the activity is automatically ceased, and it is not necessary to deliver a cessation statement.
However, if in the same calendar year you decide to carry out another operation, even if it is occasional, it will be necessary to open again the activity.
In this case, when filling out the start of activity declaration, the indicated date should correspond to the date of the new operation and the estimated amount for the turnover volume should not include the value of the previously issued isolated act.
For more details, consult the complete information on the AT website.
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