VAT invoice

VAT invoice
pridėtinės vertės mokesčio sąskaita faktūra statusas Aprobuotas sritis mokesčiai apibrėžtis Lietuvos Respublikos pridėtinės vertės mokesčio įstatyme nustatytus privalomus reikalavimus atitinkantis dokumentas, kuriuo įforminamas prekių tiekimas arba paslaugų teikimas, taip pat avanso sumokėjimas. Kai toks dokumentas išrašytas atsiradus prievolei jį išrašyti kitoje valstybėje narėje, jis laikomas pridėtinės vertės mokesčio sąskaita faktūra, jeigu atitinka tos valstybės narės reikalavimus, keliamus tokiu atveju išrašomai pridėtinės vertės mokesčio sąskaitai faktūrai. trumpoji forma PVM sąskaita faktūra atitikmenys: angl. VAT invoice šaltinis Lietuvos Respublikos pridėtinės vertės mokesčio įstatymo 2, 3, 9, 12¹, 13, 14, 15, 25, 28, 31, 40, 46, 53, 58, 68, 71, 71¹, 74, 75, 78, 79, 84, 88¹, 88², 91, 95, 116, 117, 118, 119, 121 straipsnių, 2 priedo pakeitimo ir papildymo, XIII skyriaus pavadinimo pakeitimo, 13¹, 91¹ ir 127 straipsnių pripažinimo netekusiais galios ir įstatymo papildymo 119¹ straipsniu įstatymas (Žin., 2009, Nr. 151-6772)

Lithuanian dictionary (lietuvių žodynas). 2015.

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  • VAT invoice — An invoice with a compulsory set of information given, by one VAT registered person to another, when supplying standard rated goods or services. VAT registered customers need a VAT invoice to reclaim, as input tax, the VAT charged to them. HM… …   Financial and business terms

  • VAT invoice — / væt ˌɪnvɔɪs/ noun an invoice which includes VAT …   Marketing dictionary in english

  • VAT invoice — / væt ˌɪnvɔɪs/ noun an invoice which includes VAT …   Dictionary of banking and finance

  • invoice — noun ADJECTIVE ▪ outstanding, unpaid ▪ Immediate payment of the outstanding invoices was requested in a letter. ▪ paid ▪ original (esp. BrE) ▪ …   Collocations dictionary

  • Invoice — For the Japanese company, see Invoice (company). An invoice or bill is a commercial document issued by a seller to the buyer, indicating the products, quantities, and agreed prices for products or services the seller has provided the buyer. An… …   Wikipedia

  • VAT — /ˌvi: eɪ ti:ˌ væt/ noun a tax on goods and services, added as a percentage to the invoiced sales price ● The invoice includes VAT at 17.5%. ● The government is proposing to increase VAT to 22%. ● Some items (such as books) are zero rated for VAT …   Dictionary of banking and finance

  • invoice — document which shows the customer charges for goods delivered or work done. Glossary of Business Terms Bill written by a seller of goods or services and submitted to a purchaser for payment. Bloomberg Financial Dictionary The document against… …   Financial and business terms

  • Invoice — Bill written by a seller of goods or services and submitted to the purchaser. The New York Times Financial Glossary * * * ▪ I. invoice in‧voice 1 [ˈɪnvɔɪs] noun [countable] ACCOUNTING 1. a document sent by a seller to a customer with details of… …   Financial and business terms

  • VAT — /ˌvi: eɪ ti:ˌ væt/ a tax on goods and services, added as a percentage to the invoiced sales price ● The invoice includes VAT at 17.5%. ● The government is proposing to increase VAT to 22%. ● Some items (such as books) are zero rated for VAT. Full …   Marketing dictionary in english

  • invoice price — / ɪnvɔɪs praɪs/ noun the price as given on an invoice, including any discount and VAT …   Marketing dictionary in english

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